Tex. Est. Code § 124.007 · Subchapter A. APPORTIONMENT OF TAXES
EXCLUSION OF CERTAIN PROPERTY FROM APPORTIONMENT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) To the extent that property passing to or in trust for a surviving spouse or a charitable, public, or similar gift or devise is not an allowable deduction for purposes of the estate tax solely because of an inheritance tax or other death tax imposed on and deductible from the property:
(1) the property is not included in the computation provided for by Section 124.005; and
(2) no apportionment is made against the property.
(b) The exclusion provided by this section does not apply if the result would be to deprive the estate of a deduction otherwise allowable under Section 2053(d), Internal Revenue Code of 1986, for a state death tax on a transfer for a public, charitable, or religious use.
Notes and commentary — not statutory text
History
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/ES/htm/ES.124.htm
- Text hash
- sha256 bfda6ab387368498f5bc93e5fbe08afa1cf6122f0078ae68cd82912deb905db9
- 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
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