TAXATION OF RETIREMENT BENEFITS BY ANOTHER STATE

Tex. PROP Code ch. 44

in effect

Tex. PROP Code § 44.001. DEFINITION.

In this chapter, "pension or other retirement plan" includes: (1) an annuity, pension, or profit-sharing or stock bonus or similar plan established to provide retirement benefits for an officer or employee of a public or private employer or for a self-employed individual; (2) an annuity, pension, or military retirement pay plan or other retirement plan administered by the United States; and (3) an individual retirement account. Added by Acts 1993, 73rd Leg., ch. 95, Sec. 1, eff. May 7, 1993.

Tex. PROP Code § 44.002. PROPERTY EXEMPT.

All property in this state is exempt from attachment, execution, and seizure for the satisfaction of a judgment or claim in favor of another state or political subdivision of another state for failure to pay that state's or that political subdivision's income tax on benefits received from a pension or other retirement plan. Added by Acts 1993, 73rd Leg., ch. 95, Sec. 1, eff. May 7, 1993.

Tex. PROP Code § 44.003. LIEN NOT CREATED.

A claim or judgment in favor of another state or political subdivision of another state for failure to pay that state's or that political subdivision's income tax on benefits received from a pension or other retirement plan may not be a lien on any property in this state owned by a resident of this state. Added by Acts 1993, 73rd Leg., ch. 95, Sec. 1, eff. May 7, 1993.

Source: TX Statutes (Official Site)URL: https://statutes.capitol.texas.gov/Fetched: 6/29/2026