oregon tax

The Oregon tax rebate, commonly referred to as the kicker, is a rebate calculated for both individual and corporate taxpayers in the U.S. state of Oregon when a revenue surplus exists. The Oregon Constitution mandates that the rebate be issued when the calculated revenue for a given biennium exceeds the forecast revenue by at least two percent. The law was first passed by ballot measure in 1980, and was entered into the Oregon Constitution with the passage of Ballot Measure 86 in 2000.
The Oregon Department of Revenue distributes the rebate to individuals in what is known to Oregonians as a kicker check. The kicker, which prevents surpluses above a certain size, is a complement to the balanced budget amendment, which prevents deficits.
If the corporate kicker is triggered, the excess is returned to the state general fund to provide additional funding to K–12 schools. This is the result of the passage of 2012's Ballot Measure 85. Prior to that time, the rebate was distributed to the corporations.

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