THE FACTS
Over $7 billion returned to Oregon taxpayers
Tax relief for Oregon families
Slowing the growth of state government
News
HISTORY
1979
Oregon Legislature creates the kicker.
1980
Voters approve Oregon's Kicker Law.
1985
The kicker is triggered. Taxpayers get a 7.7 percent tax rebate: $89 million.
1987
The kicker is triggered, returning 16.6 percent to taxpayers. $221 million.
1989
The kicker is triggered. Taxpayers get a 9.8 percent rebate. $175 million.
1991
The personal kicker is triggered, but legislators suspend it amid budget turmoil. $186 million.
1995
The kicker is triggered, with refunds of 6.27 percent for taxpayers - sent in mailed checks for the first time. Personal rebates are calculated for the first time on the prior year's taxes, not the current year's, eliminating estimates that could result in the state returning too much or too little. $163 million
1997
The kicker is triggered, with refunds of 14.4 percent for taxpayers. $432 million.
1999
The personal kicker is triggered, returning 4.6 percent to taxpayers. $167 million.
2000
Voters enshrine the kicker in the state constitution. Only a vote of the people can abolish it. Legislators can suspend or change it only with a two-thirds vote.
2001
The personal kicker is triggered, giving taxpayers an 6 percent rebate. $254 million.
2007
The personal kicker is triggered, giving taxpayers a 18.6 percent rebate. $1.071 billion.
2011
The Oregon Legislature changes kicker refunds from checks back to tax rebates.
2014
The personal kicker is triggered, giving taxpayers a 5.6 percent rebate. $402.4 million.
2016
The personal kicker is triggered, giving taxpayers a 5.6 percent rebate. $463.5 million.
2018
The personal kicker is is triggered, giving taxpayers a 17.1 percent rebate. $1.688 billion.
2020
The personal kicker is triggered, giving taxpayers a 17.34 percent rebate. $1.898 billion.
For the 21 biennia in which the kicker has been in effect (1979-81 through 2019-21), the personal income tax trigger was exceeded thirteen times. Kicker refunds/credits were distributed on twelve occasions and suspended once. Eight times collections fell short of the 2% personal income tax trigger.
Sources: Legislative Revenue Office & The Oregonian
