HJR 6
Proposing a constitutional amendment prohibiting the imposition of a tax on the realized or unrealized capital gains of an individual, family, estate, or trust.
Companion SJR 18 sent to the voters
Verdict: not graded
Not graded. The reader grades bills, not resolutions.
Caption
Proposing a constitutional amendment prohibiting the imposition of a tax on the realized or unrealized capital gains of an individual, family, estate, or trust.
Caption from the bill history · House Committee Report.
Summary
Not graded. The reader grades bills, not resolutions.
Receipt
The receipt
89R-HJR6 · 2025-02-26
SOLD BY
ITEM
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 IT DOES
Not graded. The reader grades bills, not resolutions.
CHARGES
Not graded
TOTAL
LBB estimate, flow · fiscal note version I · ( ) = negative · source
Sources
Fiscal note · version I · March 6, 2025
Estimated Two-year Net Impact to General Revenue Related Funds for HJR6, As Introduced: a negative impact of ($191,689) through the biennium ending August 31, 2027. Additionally, the bill will have a direct impact of a revenue loss to the Property Tax Relief Fund of ($304,000) for the 2026-27 biennium. Any loss to the Property Tax Relief Fund must be made up with an equal amount of General Revenue to fund the Foundation School Program.
First year · FY 2026 · ($191,689)
Probable Net Positive/(Negative) Impact to General Revenue Related Funds
LBB published estimates · flow over the stated periods.
Source snapshot 2026-10-19, Central time.
HISTORY
- Filed
- Read first time
- Referred to Ways & Means
- Scheduled for public hearing on . . .
- Considered in public hearing
- Testimony taken/registration(s) recorded in committee
- Left pending in committee
- Considered in public hearing
- Reported favorably w/o amendment(s)
- Comte report filed with Committee Coordinator
- Committee report distributed
- Committee report sent to Calendars
- Considered in Calendars
- Placed on Constitutional Amendments Calendar
- Read 2nd time
- Postponed 4/15/25 12:00PM
- Laid out as postponed business
- Postponed 4/22/25 10:00 AM
- Laid out as postponed business
- Postponed 4/28/25 10:00 AM
- Companion considered in lieu of SJR 18
- Laid on the table subject to call
FILED UNDER
Not graded
THANK YOU FOR CHECKING THE RECEIPT
CAMPAIGN PAID FOR BY
CAMPAIGN PAID FOR BY
Donors
Not tied to this bill.
Sources
The author's campaign account only. Own money and internal transfers are separate on the member page.
Derived itemized flow · Oct 31, 2024 to Oct 29, 2025. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Capital One Financial Corporation Associates Political Fund$5,000.00
Capital One Financial Corporation Associates Political Fund
$5,000.00
- Cash
- $5,000.00
- Paid by others
- $0.00
- Total
- $5,000.00
Also funds 1 other sitting lawmakers.
Derived recipient stock · Dec 14, 2024 to Jul 14, 2025. State data as of Nov 4, 2026.
Name match, not a verified identity: normalized filed name and state.
Sources
Derived itemized flow · on Jul 14, 2025. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101030508.
Missing data does not establish zero giving. Display amounts are rounded.
Capital One Financial Corporation Associates Political Fund
$5,000.00
- Cash
- $5,000.00
- Paid by others
- $0.00
- Total
- $5,000.00
Also funds 1 other sitting lawmakers.
Derived recipient stock · Dec 14, 2024 to Jul 14, 2025. State data as of Nov 4, 2026.
Name match, not a verified identity: normalized filed name and state.
Sources
Derived itemized flow · on Jul 14, 2025. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101030508.
Votes
No floor vote loaded for this bill.
Witnesses6
- For
- 3
- Against
- 2
- On
- 1
Names
For
- Texas and Southwestern Cattle Raisers Association1 registration
- Texas Farm Bureau1 registration
- Texas Realtors1 registration
Against
- Every Texan1 registration
- Self; True texas project1 registration
On
- Comptroller of Public Accounts1 registration
Sources
6 parsed registrations across the loaded witness lists.
Derived stock of witness registrations. Repeated appearances count separately. Organizations and self-representation appear as printed.
House witness list. Source snapshot 2026-10-20, Central time.
Fiscal
LBB estimate, flow · fiscal note version I · ( ) = negative · source
Sources
Fiscal note · version I · March 6, 2025
Estimated Two-year Net Impact to General Revenue Related Funds for HJR6, As Introduced: a negative impact of ($191,689) through the biennium ending August 31, 2027. Additionally, the bill will have a direct impact of a revenue loss to the Property Tax Relief Fund of ($304,000) for the 2026-27 biennium. Any loss to the Property Tax Relief Fund must be made up with an equal amount of General Revenue to fund the Foundation School Program.
First year · FY 2026 · ($191,689)
Probable Net Positive/(Negative) Impact to General Revenue Related Funds
LBB published estimates · flow over the stated periods.
Source snapshot 2026-10-19, Central time.
Sources
Texas House · Filed Feb 26, 2025
04/28/2025 H Laid on the table subject to call
Texas Legislature Online · Introduced · House Committee Report
Data snapshot Oct 21, 2026 at 6:37 PM CDT. Grades, charges, quotes and corrections follow the published record.
House committee · Ways & Means · Committee vote 10 aye, 2 nay, 1 absent · Out of committee
Companion
SJR 18 by Perry (identical)
Subjects
Resolutions--Constitutional Amendments
Taxation--Inheritance