A U.S. state has definitively approved the ban on the inheritance tax. Voters backed a constitutional amendment that prevents the Legislature from imposing this charge in the future. Thus, families will receive the inherited estate without deductions for this concept.
The decision was made in Texas through Proposition 8, known as HJR2. It was approved on November 4, 2025, along with 16 other constitutional amendments promoted by the state Legislature.
What exactly does the new law ban?
The amendment prevents the state from collecting a tax on an inheritance, estate, legacy, or transfer of property after a death. It covers both the so-called “death tax” and property gifts between relatives, trusts, or inheritances.
The protection applies to transfers between individuals, family members, inheritances, and trusts. As a constitutional change, no future Legislature will be able to reverse it without a new popular vote.
How does this measure affect families?
Those who inherit assets, money, or property in that state will not have to pay state taxes on what they receive. The rule provides long-term legal certainty for family estate planning.
Some lawmakers questioned the measure because the state was not applying this tax before the vote. Even so, the ban is already in effect and requires no further action from heirs.