Article VIII, § 26 — DEATH TAX AND TAX ON TRANSFER OF ESTATE, INHERITANCE, LEGACY, SUCCESSION, OR GIFT PROHIBITED

(a) Except as provided by Subsection (b) of this section, the legislature may not: (1) impose a state tax on the property of a deceased individual’s estate because of the death of the individual, including an estate, inheritance, or death tax; (2) impose a state tax on the transfer of an estate, inheritance, legacy, succession, or gift from an individual, family, estate, or trust to another individual, family, estate, or trust, including a tax on a generation-skipping transfer, if the tax was not in effect on January 1, 2025; or (3) increase the rate or expand the applicability of a state tax described by Subdivision (2) of this subsection that was in effect on January 1, 2025, beyond the rate or applicability of the tax that was in effect on that date. (b) This section does not prohibit the imposition or change in the rate or applicability of: (1) a tax described by Section 29(b) of this article; (2) a tax applicable to the transfer of a motor vehicle by gift; or (3) an ad valorem tax on property.