The proposed joint resolution seeks to amend the Texas Constitution by adding a new section that prohibits the state legislature from imposing any taxes related to a decedent's property, including estate, inheritance, or death taxes. Specifically, it restricts the legislature from levying 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 prevents any increase in the rates or expansion of the applicability of existing taxes that were in place on that date.

The resolution outlines exceptions to this prohibition, allowing for certain taxes, such as those related to motor vehicle transfers by gift or ad valorem property taxes, to remain unaffected. If approved, this constitutional amendment will be presented to voters in an election scheduled for November 4, 2025, where they will have the opportunity to vote for or against the measure aimed at eliminating death taxes in Texas.