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      H.J.R. No. 2       A JOINT RESOLUTION   proposing a constitutional amendment prohibiting the legislature   from imposing death taxes applicable to a decedent's property or   the transfer of an estate, inheritance, legacy, succession, or   gift.          BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Article VIII, Texas Constitution, is amended by   adding Section 26 to read as follows:           Sec.   26.     (a)     Except as provided by Subsection (b) of this   section, the legislature may not:                 (1)     impose a state tax on the property of a deceased   individual's estate because of the death of the individual,   including an estate, inheritance, or death tax;                 (2)     impose a state tax on the transfer of an estate,   inheritance, legacy, succession, or gift from an individual,   family, estate, or trust to another individual, family, estate, or   trust, including a tax on a generation-skipping transfer, if the   tax was not in effect on January 1, 2025; or                 (3)     increase the rate or expand the applicability of a   state tax described by Subdivision (2) of this subsection that was   in effect on January 1, 2025, beyond the rate or applicability of   the tax that was in effect on that date.           (b)     This section does not prohibit the imposition or change   in the rate or applicability of:                 (1)  a tax described by Section 29(b) of this article;                 (2)     a tax applicable to the transfer of a motor vehicle   by gift; or                 (3)  an ad valorem tax on property.          SECTION 2.  This proposed constitutional amendment shall be   submitted to the voters at an election to be held November 4, 2025.   The ballot shall be printed to permit voting for or against the   proposition: "The constitutional amendment to prohibit the   legislature from imposing death taxes applicable to a decedent's   property or the transfer of an estate, inheritance, legacy,   succession, or gift."       ______________________________ ______________________________      President of the Senate Speaker of the House                   I certify that H.J.R. No. 2 was passed by the House on April   29, 2025, by the following vote:  Yeas 112, Nays 29, 1 present, not   voting.     ______________________________   Chief Clerk of the House                 I certify that H.J.R. No. 2 was passed by the Senate on May   12, 2025, by the following vote:  Yeas 27, Nays 3.     ______________________________   Secretary of the Senate       RECEIVED:  _____________________                      Date                          _____________________               Secretary of State