Texas has no state personal income tax, so there is no state-level capital-gains tax to defer. A 1031 exchange here simply preserves your federal tax deferral.
Yes. Texas conforms to federal Section 1031, so a properly structured like-kind exchange preserves your federal capital-gains tax deferral. You still must use a Qualified Intermediary, identify replacement property within 45 days, and close within 180 days.
Texas has no state personal income tax, so there is no state-level capital-gains tax. A 1031 exchange defers the federal capital-gains and depreciation-recapture tax.
No. Texas does not impose a 1031 exchange clawback, so it does not separately track deferred gain on out-of-state replacement property.
None (no state income tax)
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Disclaimer: This page is general education, not tax or legal advice, and reflects commonly-cited 2025 rules. Confirm current rates and requirements with a qualified tax advisor and a Qualified Intermediary before acting.