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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. [1]
The economists told lawmakers Wednesday that the economic forecast is relatively unchanged, but revenues are estimated to end 2.5% above expectations.
The kicker prediction, based on the latest state revenue forecast, was presented Wednesday during a legislative committee. Oregon economists predict nearly $1 billion kicker tax credit in 2026 ...
Oregon is the only state with a”kicker.” [8] Originally sent to taxpayers as a check, it is now returned as a credit toward state income tax returns. In 2024, the “kicker” will be a record $5.6 billion. [9]
If you hear the term "Oregon kicker" this week, chances are it has nothing to do with college football players kicking field goals. Instead, it's likely in reference to the state's tax surplus ...
Oregon Ballot Measure 118, the Corporate Tax Revenue Rebate for Residents Initiative, was a proposed Oregon state initiative that was decided by voters as part of the 2024 Oregon elections on November 5, 2024.
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