S.B. No. 752

	AN ACT
	relating to the repeal of the inheritance tax.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1.   Chapter 211, Tax Code, is repealed.
	SECTION 2.  Section 124.001(3), Estates Code, is amended to
	read as follows:
	(3)  "Estate tax" means any estate, inheritance, or
	death tax levied or assessed on the property of a decedent's estate
	because of the death of a person and imposed by federal, state,
	local, or foreign law, including the federal estate tax and the
	inheritance tax imposed by former Chapter 211, Tax Code, and
	including interest and penalties imposed in addition to those
	taxes.  The term does not include a tax imposed under Section
	2701(d)(1)(A), Internal Revenue Code of 1986 (26 U.S.C. Section
	2701(d)).
	SECTION 3.  The changes in law made by this Act do not affect
	tax liability accruing before the effective date of this Act. That
	liability continues in effect as if this Act had not been enacted,
	and the former law is continued in effect for the collection of
	taxes due and for civil and criminal enforcement of the liability
	for those taxes.
	SECTION 4.  This Act takes effect September 1, 2015.
	______________________________	______________________________
	President of the Senate	Speaker of the House
	I hereby certify that S.B. No. 752 passed the Senate on
	March 25, 2015, by the following vote: Yeas 31, Nays 0; and that
	the Senate concurred in House amendment on May 28, 2015, by the
	following vote: Yeas 31, Nays 0.
	______________________________
	Secretary of the Senate
	I hereby certify that S.B. No. 752 passed the House, with
	amendment, on May 22, 2015, by the following vote: Yeas 141,
	Nays 0, two present not voting.
	______________________________
	Chief Clerk of the House
	Approved:
	______________________________
	Date
	______________________________
	Governor