The proposed joint resolution seeks to amend the Texas Constitution by adding a new section that would prohibit the legislature from imposing any state taxes related to a deceased individual's property, including estate, inheritance, or death taxes. Specifically, it would prevent the imposition of taxes on the transfer of estates, inheritances, legacies, successions, or gifts, unless such taxes were already in effect as of January 1, 2025. Additionally, it restricts the legislature from increasing the rates or expanding the applicability of any existing taxes that were in place on that date.

The resolution outlines exceptions to this prohibition, allowing for certain taxes, such as those described in Section 29(b) of the Texas Constitution, taxes on the transfer of motor vehicles by gift, and ad valorem property taxes. If approved, this constitutional amendment will be presented to voters in an election scheduled for November 4, 2025, allowing them to decide whether to support or oppose the measure aimed at eliminating death taxes in Texas.