The Oregon Tax Kicker is a state regulation that requires the state to rebate extra tax income to taxpayers. The kicker is triggered when state income exceeds the earlier 12 months’s income by greater than 2%. The rebate is calculated as a share of the non-public earnings tax legal responsibility of every taxpayer. The kicker was first enacted in 1997 and has been in impact ever since.
The Tax Kicker has been controversial since its inception. Supporters of the kicker argue that it helps to regulate state spending and supplies a tax break to Oregonians. Opponents of the kicker argue that it’s unfair to taxpayers who don’t obtain a rebate and that it will probably result in funds shortfalls. In 2023, the Oregon Legislature handed a invoice that will have repealed the kicker, however Governor Kate Brown vetoed the invoice.
