Texas

TX inheritance tax chapter (Tax Code ch. 211) repealed effective Sept 1, 2015

“SECTION 1. Chapter 211, Tax Code, is repealed. ... SECTION 4. This Act takes effect September 1, 2015.”

Note: Ellipsis joins two verbatim fragments from the same enrolled bill. Even before the 2015 repeal the chapter was a dormant pickup tax.

Texas Constitution bars a personal income tax on natural persons without voter approval

“The legislature may not impose a state income tax on the net incomes of natural persons, including a person's share of partnership and unincorporated association income.”

Note: Tex. Const. art. VIII, §24 was added by voters in 1993 and amended in 2019. Texas has never imposed a personal income tax; capital gains are not taxed.

Texas Constitution bars a personal income tax on natural persons without voter approval

“The legislature may not impose a state income tax on the net incomes of natural persons, including a person's share of partnership and unincorporated association income.”

Note: Tex. Const. art. VIII, §24 was added by voters in 1993 and amended in 2019. Texas has never imposed a personal income tax; capital gains are not taxed.

Texas Constitution bars a personal income tax on natural persons without voter approval

“The legislature may not impose a state income tax on the net incomes of natural persons, including a person's share of partnership and unincorporated association income.”

Note: Tex. Const. art. VIII, §24 was added by voters in 1993 and amended in 2019. Texas has never imposed a personal income tax; capital gains are not taxed.

Texas Constitution bars a personal income tax on natural persons without voter approval

“The legislature may not impose a state income tax on the net incomes of natural persons, including a person's share of partnership and unincorporated association income.”

Note: Tex. Const. art. VIII, §24 was added by voters in 1993 and amended in 2019. Texas has never imposed a personal income tax; capital gains are not taxed.

Texas Constitution bars a personal income tax on natural persons without voter approval

“The legislature may not impose a state income tax on the net incomes of natural persons, including a person's share of partnership and unincorporated association income.”

Note: Tex. Const. art. VIII, §24 was added by voters in 1993 and amended in 2019. Texas has never imposed a personal income tax; capital gains are not taxed.

Texas Constitution bars a personal income tax on natural persons without voter approval

“The legislature may not impose a state income tax on the net incomes of natural persons, including a person's share of partnership and unincorporated association income.”

Note: Tex. Const. art. VIII, §24 was added by voters in 1993 and amended in 2019. Texas has never imposed a personal income tax; capital gains are not taxed.

Texas Constitution bars a personal income tax on natural persons without voter approval

“The legislature may not impose a state income tax on the net incomes of natural persons, including a person's share of partnership and unincorporated association income.”

Note: Tex. Const. art. VIII, §24 was added by voters in 1993 and amended in 2019. Texas has never imposed a personal income tax; capital gains are not taxed.

Texas is a community property state: property acquired during marriage is community property (Tex. Fam. Code § 3.002)

“'Community property' means property, other than separate property, acquired by either spouse during marriage.”

Note: Texas is a community property state; however, Texas has no state income tax (Art. VIII, Sec. 24 of TX Constitution). Community property classification affects federal filing (each spouse reports one-half of community income on federal return) and estate planning, but has no direct TX income tax consequence.