H.J.R. No. 2 is a joint resolution proposing an amendment to the Texas Constitution that would prohibit the state legislature from imposing any taxes related to a decedent's property, including estate, inheritance, or death taxes. Specifically, the amendment would prevent the imposition of state 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 proposed amendment will be submitted to voters during an election scheduled for November 4, 2025. The ballot will allow voters to express their support or opposition to the measure, which aims to safeguard individuals and families from potential taxation on their inherited assets and gifts following a person's death. Certain exceptions are noted, including taxes on motor vehicle transfers by gift and ad valorem property taxes, which would not be affected by this amendment.