In ordering the division of the estate of the parties to a suit for dissolution of a marriage, the court may consider:

1. (1) whether a specific asset will be subject to taxation; and
2. (2) if the asset will be subject to taxation, when the tax will be required to be paid.

Added by Acts 2005, 79th Leg., Ch. 168 (H.B. 203), Sec. 1, eff. September 1, 2005.