Tex. Const. art. VIII, § 26 · Article 8. TAXATION AND REVENUE
DEATH TAX AND TAX ON TRANSFER OF ESTATE, INHERITANCE, LEGACY, SUCCESSION, OR GIFT PROHIBITED.
Text — Current through the amendments approved by voters in November 2025
(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.
Notes and commentary — not constitutional text
History
(Added Nov. 4, 2025.)
Source of truth
- Edition
- Current through the amendments approved by voters in November 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/CN/htm/CN.8.htm
- Text hash
- sha256 346770939a69453fa33a07e1c29265273b7723e484a4a6812a91482693460575
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.