Oregon's "kicker" is a refund of state revenue that comes in above what economists predicted. Every two years the state's Office of Economic Analysis forecasts how much money the General Fund will collect over the two-year budget period, called a biennium. If actual collections beat that forecast by more than 2 percent, the entire amount above the forecast goes back to personal income taxpayers as a credit on their next state tax return.

The rule has been on the books since 1979 and in the Oregon Constitution (Article IX, Section 14) since voters approved Measure 86 in 2000. The Legislative Revenue Office calls it a "unique feature of Oregon's revenue system." It matters more in Oregon than a similar rule would elsewhere because Oregon has no general sales tax, so the personal income tax supplies most of the General Fund, as the Oregon state page explains in its look at state finances.

Each taxpayer's share is simple arithmetic: the same percentage of everyone's state income tax from the prior year. For the most recent kicker, certified on November 1, 2025, that percentage was 9.863 percent of 2024 Oregon tax liability, claimed on 2025 returns filed in 2026. Someone who owed $5,000 in Oregon tax for 2024 received a credit of about $493.

The personal kicker has triggered fifteen times in the 23 two-year budget periods since 1979, fourteen paid and one suspended, and it has grown with the economy: from $89 million in 1985 to a record $5.61 billion credited on 2023 returns. Supporters see it as a check on government growth and a promise kept to taxpayers. Critics say it keeps Oregon from saving money in good years for the bad ones. The tabs above cover the history, the mechanics, how your share is figured, both sides of the debate, and every kicker on record.