Kicker History

“The Legislature created [the kicker] in 1979, then voters endorsed it overwhelmingly the following year before adding it to the Oregon Constitution in 2000. The refunds were issued as tax credits until 1995, when the Legislature started having the refunds sent to taxpayers as checks.”
The Oregonian, September 1, 2007

Oregon’s “kicker” law was created in 1979 by the Oregon Legislature. In 1980, voters approved it by an overwhelming majority. Over the last fourteen budget cycles, the kicker has generated refunds for taxpayers on ten occasions. On at lease four occasions, the Legislature has voted to suspend or reduce the amount refunded to taxpayers.

Led by Senator Gordon Smith, then the President of the Oregon Senate, the kicker law was updated in 1995 and now calls for refund checks to be issued. In 1999, Republicans in the legislature put the kicker in the Oregon Constitution. Today, it requires a 2/3 vote of the Oregon House and Senate to suspend kicker refunds.

Visit our Hall of Shame to learn more about politicians who would love to get their hands on your refund so the government can spend it instead of you.

In total, nearly $3 billion has been refunded to Oregon taxpayers through the kicker. Over $1.071 billion in kicker refunds are scheduled to be mailed on December 17, 2007.

Below is the history of kicker refunds over the law’s life:

Budget Kicker
Cycle Facts

1983-85 $102 million rebated

1985-87 $228 million rebated

1987-89 $211 million rebated

1989-91 Legislature suspends law, spending rather than rebating $186 million surplus

1991-93 Legislature suspends law, spending rather than rebating $18 million surplus

1993-95 $320 million rebated

1995-97 $635 million rebated

1997-99 $167 million rebated

1999-2001 $249 Million (legislature artificially reduced by $106 million)

2005-07 $1.071 billion to be rebated. Checks will mail on December 15, 2007.

TOTAL The kicker has generated over $3 billion that has been — or should have been — rebated to Oregon taxpayers. Visit our Hall of Shame to see who some of the top opponents of the kicker have been.