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The shooting took place on Saturday in Conroe, the Montgomery County Sheriff's Office announced in a statement.
The deputies who responded to the call found the boy shot and wounded in the chest and transported him to a hospital where he died.
The reason for the shooting is not clear. The 12-year-old is currently being held at the Montgomery County Juvenile Detention Center.
This is the latest incident of a child accused of killing another in recent weeks.
A 6-year-old Georgia died last month after her 4-year-old brother shot her in the car in front of their home, authorities said. In this case, the brothers and sisters were in a car in their lane and were preparing to go to the boy's baseball game when the vehicle did not start. The mother went out to find out what was wrong with the car, authorities said.
The boy took a weapon from the car console and accidentally pulled it while his mother was outside, hitting his sister in the head, the sheriff's office said.
And in March, an 11-year-old girl was charged with mistreating a first-degree child after assaulting a one-year-old boy she was keeping in Maryland, leaving him with injuries if Serious that he died a few days later, police said.
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