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HJR6 • 2025

Proposing a constitutional amendment prohibiting the imposition of a tax on the realized or unrealized capital gains of an individual, family, estate, or trust.

Proposing a constitutional amendment prohibiting the imposition of a tax on the realized or unrealized capital gains of an individual, family, estate, or trust.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Capriglione | Metcalf | Harris
Last action
2025-04-28
Official status
04/28/2025 H Laid on the table subject to call
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Proposing a constitutional amendment prohibiting the imposition of a tax on the realized or unrealized capital gains of an individual, family, estate, or trust.

Proposing a constitutional amendment prohibiting the imposition of a tax on the realized or unrealized capital gains of an individual, family, estate, or trust.

What This Bill Does

  • Proposing a constitutional amendment prohibiting the imposition of a tax on the realized or unrealized capital gains of an individual, family, estate, or trust.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-04-28 Texas Legislature Online

    Companion considered in lieu of. SJR 18

  2. 2025-04-28 Texas Legislature Online

    Laid on the table subject to call

  3. 2025-04-22 Texas Legislature Online

    Laid out as postponed business

  4. 2025-04-22 Texas Legislature Online

    Postponed. 4/28/25 10:00 AM

  5. 2025-04-15 Texas Legislature Online

    Laid out as postponed business

  6. 2025-04-15 Texas Legislature Online

    Postponed. 4/22/25 10:00 AM

  7. 2025-04-01 Texas Legislature Online

    Placed on Constitutional Amendments Calendar

  8. 2025-04-01 Texas Legislature Online

    Read 2nd time

  9. 2025-04-01 Texas Legislature Online

    Postponed. 4/15/25 12:00PM

  10. 2025-03-27 Texas Legislature Online

    Considered in Calendars

  11. 2025-03-24 Texas Legislature Online

    Committee report sent to Calendars

  12. 2025-03-20 Texas Legislature Online

    Comte report filed with Committee Coordinator

  13. 2025-03-20 Texas Legislature Online

    Committee report distributed

  14. 2025-03-17 Texas Legislature Online

    Considered in public hearing

  15. 2025-03-17 Texas Legislature Online

    Reported favorably w/o amendment(s)

  16. 2025-03-10 Texas Legislature Online

    Scheduled for public hearing on . . .

  17. 2025-03-10 Texas Legislature Online

    Considered in public hearing

  18. 2025-03-10 Texas Legislature Online

    Testimony taken/registration(s) recorded in committee

  19. 2025-03-10 Texas Legislature Online

    Left pending in committee

  20. 2025-02-27 Texas Legislature Online

    Read first time

  21. 2025-02-27 Texas Legislature Online

    Referred to Ways & Means

  22. 2025-02-26 Texas Legislature Online

    Filed

Official Summary Text

Proposing a constitutional amendment prohibiting the imposition of a tax on the realized or unrealized capital gains of an individual, family, estate, or trust.

Current Bill Text

Read the full stored bill text 
89(R) HJR 6 - House Committee Report version - Bill Text

89R2668 RDS-F

By: Capriglione, Metcalf

H.J.R. No. 6

A JOINT RESOLUTION

proposing a constitutional amendment prohibiting the imposition of

a tax on the realized or unrealized capital gains of an individual,

family, estate, or trust.

BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Article VIII, Texas Constitution, is amended by

adding Section 24-b to read as follows:

Sec.

24-b.

(a)

Subject to Subsection (b) of this section,

the legislature may not impose a tax on the realized or unrealized

capital gains of an individual, family, estate, or trust, including

a tax on the sale or transfer of a capital asset that is payable by

the individual, family, estate, or trust selling or transferring

the asset.

(b)

This section may not be construed as prohibiting the

imposition of:

(1) an ad valorem tax on property;

(2)

a sales tax on the retail sale of goods or

services; or

(3)

a use tax on the storage, use, or other consumption

in this state of goods or services purchased at retail.

SECTION 2. This proposed constitutional amendment shall be

submitted to the voters at an election to be held November 4, 2025.

The ballot shall be printed to permit voting for or against the

proposition: "The constitutional amendment prohibiting the

imposition of a tax on the realized or unrealized capital gains of

an individual, family, estate, or trust."