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Oregon Revised Statutes

Or. Rev. Stat. § 291.349 (2026)

Revenue estimate; disposition of revenue in excess of estimate

✓ current as of May 2026
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      291.349 Revenue estimate; disposition of revenue in excess of estimate. (1) As soon as practicable after adjournment sine die of the odd-numbered year regular session of the Legislative Assembly, the Oregon Department of Administrative Services shall report to the Legislative Revenue Officer and the Legislative Fiscal Officer the estimate as of July 1 of the first year of the biennium of General Fund and State Lottery Fund revenues that will be received by the state during that biennium. The Oregon Department of Administrative Services shall base its estimate on the last forecast given to the Legislative Assembly before adjournment sine die of the odd-numbered year regular session on which the printed, adopted budget prepared in the Oregon Department of Administrative Services is based, adjusted only insofar as necessary to reflect changes in laws adopted at that session. The report shall contain the estimated revenues from corporate income and excise taxes separately from the estimated revenues from other General Fund sources. The Oregon Department of Administrative Services may revise the estimate if necessary following adjournment sine die of a special session or an even-numbered year regular session of the Legislative Assembly, but any revision does not affect the basis of the computation described in subsection (3) or (4) of this section.

      (2) As soon as practicable after the end of the biennium, the Oregon Department of Administrative Services shall report to the Legislative Revenue Officer and the Legislative Fiscal Officer, or the Legislative Assembly if it is in session, the amount of General Fund revenues collected as of the last June 30 of the preceding biennium. The report shall contain the collections from corporate income and excise taxes separately from collections from other sources.

      (3) If the revenues received from the corporate income and excise taxes during the biennium exceed the amounts estimated to be received from such taxes for the biennium, as estimated after adjournment sine die of the odd-numbered year regular session, by two percent or more, the total amount of that excess shall be retained in the General Fund and used, in the manner described in ORS 291.345, to provide additional funding for public education, kindergarten through grade 12.

      (4) If the revenues received from General Fund revenue sources, exclusive of those described in subsection (3) of this section, during the biennium exceed the amounts estimated to be received from such sources for the biennium, as estimated after adjournment sine die of the odd-numbered year regular session, by two percent or more, there shall be credited to personal income taxpayers an amount equal to the total amount of that excess. The excess amount to be credited shall be credited to personal income taxpayers in a percentage amount of prior year personal income tax liability as determined under subsection (5) of this section.

      (5)(a) If there is an excess to be credited under subsection (4) of this section, on or before November 1, following the end of each biennium, the Oregon Department of Administrative Services shall determine and certify to the Department of Revenue the percentage amounts of credit for purposes of subsection (4) of this section. The percentage amounts determined shall be percentage amounts to the nearest one-tenth of a percent that will distribute the excess to be credited to personal income taxpayers.

      (b) The percentage amount applicable to subsection (4) of this section shall equal the amount distributed under subsection (4) of this section divided by the estimated total personal income tax liability for all personal income taxpayers for tax years beginning in the calendar year immediately preceding the calendar year in which the excess is determined.

      (c) The amount of the surplus credit under subsection (4) of this section is determined by multiplying the percentage amount determined under paragraph (b) of this subsection by the total amount of a personal income taxpayer’s tax liability for the tax year beginning in the calendar year immediately preceding the calendar year in which the excess is determined in order to calculate the amount to be credited to the taxpayer.

      (d) The credit shall be determined based on the tax liability as shown on the return of the taxpayer or as corrected by the Department of Revenue.

      (e) The credit shall be computed after the allowance of a credit provided under ORS 316.082, 316.131 or 316.292, but before the allowance of any other credit or offset against tax liability allowed or allowable under any provision of law of this state, and before the application of estimated tax payments, withholding or other advance tax payments.

      (f) For personal income taxpayers, if a credit applied against tax liability as described in paragraph (e) of this subsection reduces tax liability to zero and an amount of the credit remains unused, the remaining unused amount shall be refunded to the taxpayer. For purposes of ORS chapters 305, 314, 315 and 316, refunds issued under this paragraph are refunds of an overpayment of tax imposed under ORS chapter 316.

      (g) The Department of Revenue may prescribe by rule the manner of calculating and claiming a credit if the filing status of a taxpayer changes between the tax year for which a credit may be claimed and the succeeding tax year.

      (6) A refund may not be made under this section to a taxpayer if the amount of the refund is less than $1.

      (7) Not later than November 15 following the end of the biennium, the Department of Revenue shall provide information and guidance to taxpayers relating to the calculation of the credit. The department may make the information and guidance available electronically or otherwise.

      (8) The Department of Revenue may adopt rules specifying the manner for issuing refunds under this section to taxpayers who filed returns for the tax year on which the credit is computed but who are not required to file returns for the year in which the credit could be claimed. [1979 c.241 §30; 1981 c.885 §1; 1985 c.828 §19; 1995 c.815 §2; 1997 c.99 §1; 1997 c.654 §4; 1999 c.23 §1; 1999 c.73 §5; 2007 c.680 §1; 2007 c.896 §3; 2009 c.58 §1; 2011 c.299 §1; 2011 c.545 §22; 2012 c.107 §22; 2013 c.123 §1; 2013 c.733 §2; 2024 c.52 §27; 2025 c.321 §7]

 

      Note: 291.349 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 291 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

 

      291.350 [1965 c.615 §13; repealed by 1971 c.544 §7]

 

      291.351 [1995 c.815 §4; 1999 c.23 §2; 2011 c.299 §3; repealed by 2025 c.321 §6]

 

      291.352 [Renumbered 293.105]

 

      291.353 [1995 c.815 §5; repealed by 2011 c.299 §5]

 

      291.354 [Amended by 1959 c.273 §7; 1961 c.280 §3; 1961 c.308 §2; renumbered 293.110]

 

      291.355 [1979 c.241 §29; repealed by 2001 c.956 §4]

 

      291.356 [Amended by 1963 c.333 §2; renumbered 293.115]

 

RATE OF GROWTH OF APPROPRIATIONS

Notes of Decisions
Cited in 9 cases (1 in the last 5 years), 1996–2025 · leading case: Bobo v. Kulongoski, 107 P.3d 18 (Or. 2005).
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Bobo v. Kulongoski, 107 P.3d 18 (Or. 2005). · cites it 22× “The first is the kicker statute, ORS 291.349. As pertinent to this case, that statute requires the Department of Administrative Services (DAS) to make two determinations.”
Con-Way Inc. & Affiliates v. Dep't of Revenue, 302 P.3d 804 (Or. 2013). · cites it 19× “The 1979 legislature also enacted ORS 291.349, the kicker tax credit statute.”
Bobo v. Kitzhaber, 89 P.3d 1189 (Or. Ct. App. 2004). · cites it 35× “For the reasons set forth below, we conclude that, under a proper construction and application of ORS 291.349, plaintiffs are entitled to prevail.”
Seneca Sustainable Energy, LLC v. Dep't of Revenue, 429 P.3d 360 (Or. 2018). “Similarly, ORS 291.349(5)(f), which deals with "disposition of revenue in excess of estimate," or Oregon's "kicker" tax rebate system, also contemplates that a "taxpayer" may not pay taxes in a given year.”
Con-Way, Inc. II v. Dept. of Rev., 20 Or. Tax 417 (Or. T.C. 2011). · cites it 2× “” A similar explicit statement on limitation of applica- tion is made in ORS 291.349(3) relating to the so called “kicker” credit for corporations.”
Parr v. Dep't of Revenue, 18 Or. Tax 1 (Or. T.C. 2004). · cites it 5× “The position taken in the department’s Amended Answer was a result of changes it made in filing status, exemptions numbers, allowance of basis offset to amounts received in securities sales, and a credit for a “kicker” refund under ORS 291.349 for the year 2000. Those items…”
Oregon State Police Officers' Ass'n v. State, 918 P.2d 765 (Or. 1996). · cites it 2× “In November 1995, the state refunded about $157 million to personal income taxpayers and gave tax credits of about $166 million to corporate income and excise taxpayers with respect to their 1995 income tax obligations pursuant to ORS 291.”
Turner v. Dept. of Rev. (Or. T.C. 2025). · cites it 3× “STATEMENT OF FACTS Under ORS 291.349, 1 in odd-number years, the state must return surplus funds (kicker credit) to personal income taxpayers when actual revenues exceed the biennial revenue forecasts by at least two percent.”
Smith v. Dept. of Rev. (Or. T.C. 2017). “) That refund includes an additional kicker credit of $4 under ORS 291.349. (Id.) Because the parties are in agreement, the case is ready for decision.”
— Or. Rev. Stat. § 291.349(1) — 3 cases
Bobo v. Kitzhaber, 89 P.3d 1189 (Or. Ct. App. 2004). “For the reasons set forth below, we conclude that, under a proper construction and application of ORS 291.349, plaintiffs are entitled to prevail.”
Bobo v. Kulongoski, 107 P.3d 18 (Or. 2005). “The first is the kicker statute, ORS 291.349. As pertinent to this case, that statute requires the Department of Administrative Services (DAS) to make two determinations.”
Con-Way Inc. & Affiliates v. Dep't of Revenue, 302 P.3d 804 (Or. 2013). “The 1979 legislature also enacted ORS 291.349, the kicker tax credit statute.”
— Or. Rev. Stat. § 291.349(2) — 1 case
Bobo v. Kulongoski, 107 P.3d 18 (Or. 2005). “The first is the kicker statute, ORS 291.349. As pertinent to this case, that statute requires the Department of Administrative Services (DAS) to make two determinations.”
— Or. Rev. Stat. § 291.349(3) — 2 cases
Con-Way Inc. & Affiliates v. Dep't of Revenue, 302 P.3d 804 (Or. 2013). “The 1979 legislature also enacted ORS 291.349, the kicker tax credit statute.”
Con-Way, Inc. II v. Dept. of Rev., 20 Or. Tax 417 (Or. T.C. 2011). “” A similar explicit statement on limitation of applica- tion is made in ORS 291.349(3) relating to the so called “kicker” credit for corporations.”
— Or. Rev. Stat. § 291.349(4) — 3 cases
Bobo v. Kulongoski, 107 P.3d 18 (Or. 2005). “The first is the kicker statute, ORS 291.349. As pertinent to this case, that statute requires the Department of Administrative Services (DAS) to make two determinations.”
Bobo v. Kitzhaber, 89 P.3d 1189 (Or. Ct. App. 2004). “For the reasons set forth below, we conclude that, under a proper construction and application of ORS 291.349, plaintiffs are entitled to prevail.”
Turner v. Dept. of Rev. (Or. T.C. 2025). “STATEMENT OF FACTS Under ORS 291.349, 1 in odd-number years, the state must return surplus funds (kicker credit) to personal income taxpayers when actual revenues exceed the biennial revenue forecasts by at least two percent.”
— Or. Rev. Stat. § 291.349(5)(f) — 2 cases
Seneca Sustainable Energy, LLC v. Dep't of Revenue, 429 P.3d 360 (Or. 2018). “Similarly, ORS 291.349(5)(f), which deals with "disposition of revenue in excess of estimate," or Oregon's "kicker" tax rebate system, also contemplates that a "taxpayer" may not pay taxes in a given year.”
Turner v. Dept. of Rev. (Or. T.C. 2025). “STATEMENT OF FACTS Under ORS 291.349, 1 in odd-number years, the state must return surplus funds (kicker credit) to personal income taxpayers when actual revenues exceed the biennial revenue forecasts by at least two percent.”
— Or. Rev. Stat. § 291.349(6) — 1 case
Bobo v. Kitzhaber, 89 P.3d 1189 (Or. Ct. App. 2004). “For the reasons set forth below, we conclude that, under a proper construction and application of ORS 291.349, plaintiffs are entitled to prevail.”
— Or. Rev. Stat. § 291.349(6)(c) — 1 case
Parr v. Dep't of Revenue, 18 Or. Tax 1 (Or. T.C. 2004). “The position taken in the department’s Amended Answer was a result of changes it made in filing status, exemptions numbers, allowance of basis offset to amounts received in securities sales, and a credit for a “kicker” refund under ORS 291.349 for the year 2000. Those items…”
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