1379:
1365:
116:
to draft their own bill aimed at limiting what was perceived as excessive growth. Their 1979 tax relief package aimed to stem rising property taxes, reduce individual taxpayer burden, and limit spending from the state's general fund. Under the bill, property owners received a 30-percent reduction
203:
In 2007, the average kicker refund for personal incomes was $ 263, while the median refund was $ 113. The wealthiest one percent of Oregon taxpayers received one-fifth of the refund, as the kicker refund is proportional to the tax paid.
138:
Through 2007, rebates occurred five more times; 1995 (6.27%, $ 162.8 million), 1997 (14.37%, $ 431.5 million), 1999 (4.57%, $ 167.3 million), 2001 (6.02%, 253.6 million), and 2007 (18.6%, $ 1,071.2 million).
1579:
207:
That same year, eighty-six percent of the corporate refund went to multistate corporations, and four percent of the total number of corporations received ninety-three percent of the corporate refund.
939:
173:
was restricted. Since the very beginning of the kicker in 1980, legislators have looked to find ways around this. In 2007, lawmakers in Oregon succeeded in diverting funds from the
1449:
195:, which reformed the corporate kicker so that if any rebate was due, the funds would be returned to the general fund and specifically allocated to augment public school funding.
1574:
636:
124:
was overwhelmingly approved by voters in 1980, but the first kicker rebate did not occur until 1985 when the calculated revenue exceeded the forecast revenue by 7.7 percent (
52:
51:
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 enacted by
944:
1564:
471:
1417:
142:
In 1999, Measure 86 was drafted and referred to voters. This measure, which was passed with 62% approval, placed the kicker law into the
972:
967:
805:
1644:
1410:
584:
543:
109:
1671:
249:
1753:
1483:
670:
641:
576:
452:
226:
132:
281:
1681:
1676:
1655:
1619:
1615:
1595:
1443:
1638:
1509:
1438:
707:
348:
253:
84:
If the corporate kicker is triggered, the excess is returned to the state general fund to provide additional funding to
63:
1774:
1733:
1499:
1403:
658:
113:
1779:
1738:
1531:
1165:
692:
687:
680:
146:. Also as a result of the measure, an emergency vote must be called to cancel the distribution of kicker checks.
128:
88.7 million). The kicker was triggered again in 1987 (16.6%, $ 224.2 million) and 1989 (9.8%, $ 175.2 million).
1468:
1338:
1238:
778:
609:
75:
499:
1504:
1383:
1313:
1298:
1253:
1248:
1213:
1183:
982:
931:
619:
1318:
1193:
614:
1473:
1348:
1343:
1328:
1308:
1283:
1273:
1258:
1243:
1223:
1218:
1188:
697:
631:
192:
89:
1696:
1541:
1478:
1293:
1288:
1233:
1178:
1140:
1115:
917:
758:
181:. Further movements to eliminate the kicker altogether are underway, backed by lawmakers such as prior
85:
1743:
1536:
1333:
1323:
1228:
1208:
1203:
1173:
1135:
1095:
892:
838:
626:
536:
125:
421:
1686:
1546:
1460:
1303:
1278:
1268:
1263:
1198:
1105:
1070:
1065:
1060:
1050:
1030:
953:
912:
646:
143:
117:
in property taxes, and the state would be required to rebate "excessive" surplus to the taxpayers.
56:
48:
1691:
1600:
1556:
1526:
768:
763:
753:
723:
653:
182:
372:
1748:
1633:
1569:
1155:
1150:
1125:
1085:
1035:
1015:
1010:
815:
743:
728:
702:
665:
594:
589:
500:"Income Tax Kickers Disproportionately Benefit Multistate Corporations and Wealthy Oregonians"
216:
1130:
1110:
1090:
1080:
990:
902:
795:
221:
150:
135:
of 1990 prompted lawmakers to suspend the kicker, withholding $ 246 million from taxpayers.
1120:
1100:
1075:
1025:
1005:
962:
958:
863:
848:
810:
733:
604:
529:
393:
1055:
1045:
1040:
1000:
949:
897:
853:
825:
787:
310:
185:
44:
1768:
1717:
1369:
1145:
995:
887:
566:
257:
1020:
871:
833:
800:
675:
425:
149:
Opponents of the kicker law claim it prevents Oregon from retaining an appreciable
341:
1712:
907:
1395:
552:
170:
101:
36:
28:
154:
153:. Without an ample surplus, the state is more vulnerable to the effects of
373:"The 2007 Kicker: Wrongheaded, Unjust, Costly, and a Federal Tax Increase"
66:
distributes the rebate to individuals in what is known to
Oregonians as a
32:
843:
162:
105:
92:. Prior to that time, the rebate was distributed to the corporations.
748:
738:
599:
556:
166:
158:
100:
Rising concerns over property taxes and inflation in the 1970s urged
40:
521:
1399:
525:
88:
schools. This is the result of the passage of 2012's
1726:
1705:
1664:
1626:
1609:
1588:
1555:
1519:
1492:
1459:
1431:
1164:
981:
930:
880:
862:
824:
786:
777:
716:
575:
506:. Oregon Center for Public Policy. March 28, 2006
59:with the enactment of Ballot Measure 86 in 2000.
131:In 1991 and 1993, budget problems relating to
1411:
537:
74:above a certain size, is a complement to the
31:calculated for both individual and corporate
8:
1575:Land Conservation and Development Act (1973)
282:"Measure 85: Voters repeal corporate kicker"
446:
444:
442:
367:
365:
276:
274:
244:
242:
1418:
1404:
1396:
783:
544:
530:
522:
305:
303:
1596:Death with Dignity Act (1994 Measure 16)
320:. Legislative Revenue Office. 2000-09-07
250:"Common questions about the 2007 kicker"
494:
492:
394:"Oregon 2% Surplus Kicker: 2001 update"
238:
177:kicker to a surplus account called the
451:Edwards, Randall (January 26, 2008).
336:
334:
7:
342:"2% Surplus Refund (Kicker) History"
472:"Gov. may suspend large tax refund"
422:"The kicker could cost $ 1 billion"
311:"Measure 8 - State Spending Limit"
55:in 1980, and was entered into the
14:
1580:Measure 37 (2004) & 49 (2008)
1645:Measures 47 (1996) and 50 (1997)
1377:
1363:
453:"Time is up for personal kicker"
1484:List of Oregon ballot measures
1446:(mandatory minimum sentencing)
470:McCall, William (2006-06-02).
227:List of Oregon ballot measures
191:In 2012, Oregon voters passed
104:all over the country to draft
23:, commonly referred to as the
1:
1682:Alcoholic beverages in Oregon
1512:(homosexuality and education)
70:. The kicker, which prevents
1426:Topics in Oregon legislation
1384:Pacific Northwest portal
403:. Legislative Revenue Office
349:Oregon Department of Revenue
254:Oregon Department of Revenue
64:Oregon Department of Revenue
1727:Background, further reading
110:California's Proposition 13
1796:
1739:Direct democracy in Oregon
157:, such as in 2003 as when
1469:Direct Legislation League
1357:
563:
76:balanced budget amendment
1672:Compulsory Education Act
1505:Oregon Citizens Alliance
16:Rebate for Oregon taxes
1754:Oregon ballot measures
1450:Measure 40 (1996) etc.
1697:Drug policy of Oregon
918:Trout Creek Mountains
476:www.dailyvanguard.com
112:, which inspired the
1647:(adjusted Measure 5)
1461:Elections and voting
1432:Crime and sentencing
913:Mount Hood Corridor
401:www.leg.state.or.us
318:www.leg.state.or.us
144:Oregon Constitution
57:Oregon Constitution
49:Oregon Constitution
1775:Taxation in Oregon
1734:Oregon legislature
1706:Influential people
1692:Cannabis in Oregon
1641:(landmark tax law)
1601:Oregon Health Plan
1439:Capital punishment
288:. November 6, 2012
114:Oregon legislature
1780:Economy of Oregon
1762:
1761:
1744:Oregon government
1656:Measure 97 (2016)
1651:Kicker tax rebate
1570:Beach Bill (1967)
1500:Same-sex marriage
1452:(victims' rights)
1444:Measure 11 (1994)
1393:
1392:
1370:Oregon portal
926:
925:
816:Willamette Valley
457:Statesman-Journal
217:Oregon tax revolt
193:Ballot Measure 85
161:forces were cut,
90:Ballot Measure 85
78:, which prevents
21:Oregon tax rebate
1787:
1639:Measure 5 (1990)
1510:Measure 9 (1992)
1420:
1413:
1406:
1397:
1382:
1381:
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940:Albany–Corvallis
903:Columbia Plateau
796:Northwest Oregon
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478:. Daily Vanguard
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256:. Archived from
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222:Oregon Tax Court
151:economic surplus
133:Ballot Measure 5
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1677:Adoption rights
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945:Bend–Prineville
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849:Treasure Valley
820:
811:Tualatin Valley
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642:ballot measures
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108:plans; notably
98:
45:revenue surplus
17:
12:
11:
5:
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1749:Oregon history
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1038:
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985:
983:Largest cities
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898:Columbia River
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893:Columbia Gorge
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854:Central Oregon
851:
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836:
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828:
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806:Portland Metro
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270:
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186:Ted Kulongoski
179:rainy day fund
97:
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53:ballot measure
15:
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2:
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1718:Bill Sizemore
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1665:Miscellaneous
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1565:O&C Lands
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1532:Nuclear power
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1141:Central Point
1139:
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1116:Klamath Falls
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1007:
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1002:
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286:The Oregonian
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260:on 2008-02-06
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1687:Bicycle Bill
1650:
1610:Minimum wage
1474:Vote-by-mail
1375:
1361:
1136:Happy Valley
1096:Forest Grove
973:Salem–Keizer
888:The Cascades
872:Rogue Valley
834:Harney Basin
801:Oregon Coast
739:Demographics
676:Oregon Trail
671:bibliography
632:constitution
565:
508:. Retrieved
504:www.ocpp.org
503:
480:. Retrieved
475:
465:
456:
430:. Retrieved
428:. 2002-01-03
426:Mail Tribune
416:
405:. Retrieved
400:
388:
377:. Retrieved
375:. 2007-10-26
353:. Retrieved
322:. Retrieved
317:
292:February 15,
290:. Retrieved
285:
262:. Retrieved
258:the original
206:
202:
199:Distribution
190:
178:
174:
148:
141:
137:
130:
121:
119:
99:
83:
79:
71:
68:kicker check
67:
61:
47:exists. The
24:
20:
18:
1713:Loren Parks
1589:Health care
1542:Solar power
1527:Bottle bill
1520:Environment
1479:Term limits
1106:Wilsonville
1071:McMinnville
1066:Oregon City
1061:Grants Pass
1051:Lake Oswego
1031:Springfield
954:Springfield
932:Metro areas
908:Great Basin
839:High Desert
759:LGBT rights
637:delegations
1769:Categories
1634:Tax revolt
1547:Coal power
1537:Wind power
1493:Gay rights
1339:Washington
1239:Hood River
703:State Fair
627:Government
482:2008-02-13
432:2008-02-12
407:2008-02-12
379:2008-02-13
355:2008-02-13
324:2008-02-13
264:2008-02-12
233:References
171:healthcare
122:kicker law
37:U.S. state
1620:25 (2002)
1616:36 (1996)
1614:Measures
1314:Tillamook
1299:Multnomah
1254:Josephine
1249:Jefferson
1214:Deschutes
1184:Clackamas
1156:Pendleton
1151:Hermiston
1126:Milwaukie
1086:West Linn
1036:Corvallis
1016:Beaverton
1011:Hillsboro
749:Education
647:elections
600:Geography
570:(capital)
175:corporate
167:downsized
155:recession
102:lawmakers
80:deficits.
72:surpluses
33:taxpayers
1627:Taxation
1557:Land use
1319:Umatilla
1194:Columbia
1166:Counties
1131:Sherwood
1111:Roseburg
1091:Woodburn
1081:Tualatin
991:Portland
968:Portland
864:Southern
769:Politics
764:Gambling
754:Gun laws
724:Abortion
698:Pioneers
681:timeline
654:Governor
510:April 1,
211:See also
183:Governor
1349:Yamhill
1344:Wheeler
1329:Wallowa
1309:Sherman
1284:Malheur
1274:Lincoln
1259:Klamath
1244:Jackson
1224:Gilliam
1219:Douglas
1189:Clatsop
1121:Ashland
1101:Newberg
1076:Redmond
1026:Medford
1006:Gresham
963:Ashland
959:Medford
844:Palouse
826:Eastern
788:Western
779:Regions
744:Economy
729:Culture
717:Society
708:Symbols
666:History
610:beaches
595:Climate
590:Outline
163:schools
106:tax cut
96:History
43:when a
35:in the
27:, is a
1294:Morrow
1289:Marion
1234:Harney
1179:Benton
1056:Keizer
1046:Tigard
1041:Albany
1001:Eugene
950:Eugene
881:Shared
693:People
620:rivers
577:Topics
557:Oregon
351:. 2002
169:, and
159:police
41:Oregon
29:rebate
25:kicker
1334:Wasco
1324:Union
1229:Grant
1209:Curry
1204:Crook
1174:Baker
1146:Canby
996:Salem
734:Crime
688:Parks
615:lakes
605:fauna
585:Index
567:Salem
553:State
397:(PDF)
345:(PDF)
314:(PDF)
165:were
1304:Polk
1279:Linn
1269:Lane
1264:Lake
1199:Coos
1021:Bend
659:list
512:2018
294:2013
120:The
86:K–12
62:The
19:The
555:of
39:of
1771::
1618:,
502:.
491:^
474:.
455:.
441:^
424:.
399:.
364:^
347:.
333:^
316:.
302:^
284:.
273:^
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241:^
188:.
126:$
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1412:t
1405:v
961:–
952:–
545:e
538:t
531:v
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267:.
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