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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 surplus is the largest in state history and will be returned to taxpayers through a credit on their 2023 state personal income tax returns to be filed in 2024, Oregon.gov said in an Oct. 9 ...
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.
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 ...
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Much of the money spent to promote these anti-tax measures were provided by out-of-state backers including Americans for Tax Reform headed by Grover Norquist. [1] Tim Knopp, a Republican lawmaker from Bend, was the main author of the “kicker” tax rebate and the later successful effort to place it in the Oregon Constitution. He is the former ...
Oregon is one of six states with a revenue limit. [67] The "kicker law" stipulates that when income tax collections exceed state economists' estimates by two percent or more, any excess must be returned to taxpayers. [68] Since the enactment of the law in 1979, refunds have been issued for seven of the eleven biennia. [69]
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