HB 2114

84(R) - 2015
House Ways & Means
House Ways & Means

Companion Bill

SB 752

Vote Recommendation

  • Neutral
  • Positive
  • Neutral
  • Positive
  • Neutral


Jim Murphy


Dwayne Bohac

Bill Caption

Relating to the repeal of the inheritance tax.

Fiscal Notes

A fiscal note dated April 14, 2015 anticipates no significant fiscal implication to the State or units of local government.

Bill Analysis

House Bill 2114 would repeal Chapter 211 of the Tax Code related to inheritance taxes.

Companion bill SB 752 is similar but not identical to House Bill 2114.

Vote Recommendation Notes

Collecting taxes, as well as the auditing and enforcement activities that go with them, cost money to the Comptroller's office. When a tax is not bringing significant revenues that offset the costs to the taxpayer of collecting it, the tax should be repealed.

The fiscal note indicates that the state's inheritance tax has collected no significant revenue since fiscal year 2005 and its repeal would have no fiscal impact.

The repeal of the inheritance tax would favor property rights and a limited government. We support House Bill 2114.