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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
House Joint Resolution 13
Sponsored by Representatives HUDSON, NERON; Representative OWENS
SUMMARY
The following summary is not prepared by the sponsors of the measure and is not a part of the body thereof subject
to consideration by the Legislative Assembly. It is an editor’s brief statement of the essential features of the
measure as introduced.The statement includes a measure digest written in compliance with applicable readability
standards.
Digest: The measure makes changes to the uses of the corporate “kicker.” (Flesch Readability
Score:64.9).
Proposes an amendment to the Oregon Constitution to provide for surplus corporate tax revenue
to be used for school construction and maintenance projects and infrastructure improvements.
Refers the proposed amendment to the people for their approval or rejection at the next regular
general election.
JOINT RESOLUTION
Be It Resolved by the Legislative Assembly of the State of Oregon:
PARAGRAPH 1. The Constitution of the State of Oregon is amended by creating a new section
14a to be added to and made a part of Article IX, and by amending section 14, Article IX, such
sections to read:
Sec. 14. (1) As soon as is practicable after adjournment sine die of an odd-numbered year reg-
ular session of the Legislative Assembly, the Governor shall cause an estimate to be prepared of
revenues that will be received by the General Fund for the biennium beginning July 1. The esti-
mated revenues from corporate income and excise taxes shall be separately stated from the esti-
mated revenues from other General Fund sources.
(2) As soon as is practicable after the end of the biennium, the Governor shall cause actual
collections of revenues received by the General Fund for that biennium to be determined. The re-
venues received from corporate income and excise taxes shall be determined separately from the
revenues received from other General Fund sources.
(3) If the revenues received by the General Fund from corporate income and excise taxes during
the biennium exceed the amount estimated to be received from corporate income and excise taxes
for the biennium, by two percent or more, the total amount of the excess shall be retained in the
General Fund and used to provide [additional funding for public education,] funding for public
school construction projects, infrastructure improvements and maintenance projects, for the
benefit of pupils enrolled in kindergarten through twelfth grade.
(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 amount estimated to be received from
such sources for the biennium, by two percent or more, the total amount of the excess shall be re-
turned to personal income taxpayers.
(5) The Legislative Assembly may enact laws:
(a) Establishing a tax credit, refund payment or other mechanism by which the excess revenues
are returned to taxpayers, and establishing administrative procedures connected therewith.
(b) Allowing the excess revenues to be reduced by administrative costs associated with return-
NOTE:Matter in boldfaced type in an amended section is new; matter [italic and bracketed] is existing law to be omitted.
New sections are in boldfaced type.
LC 3891 HJR13
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ing the excess revenues.
(c) Permitting a taxpayer’s share of the excess revenues not to be returned to the taxpayer if
the taxpayer’s share is less than a de minimis amount identified by the Legislative Assembly.
(d) Permitting a taxpayer’s share of excess revenues to be offset by any liability of the taxpayer
for which the state is authorized to undertake collection efforts.
(6)(a) Prior to the close of a biennium for which an estimate described in subsection (1) of this
section has been made, the Legislative Assembly, by a two-thirds majority vote of all members
elected to each [House] house, may enact legislation declaring an emergency and increasing the
amount of the estimate prepared pursuant to subsection (1) of this section.
(b) The prohibition against declaring an emergency in an act regulating taxation or exemption
in section 1a[, Article IX of this Constitution,]of this Article does not apply to legislation enacted
pursuant to this subsection.
(7) This section does not apply:
(a) If, for a biennium or any portion of a biennium, a state tax is not imposed on or measured
by the income of individuals.
(b) To revenues derived from any minimum tax imposed on corporations for the privilege of
carrying on or doing business in this state that is imposed as a fixed amount and that is nonappor-
tioned (except for changes of accounting periods).
(c) To biennia beginning before July 1, 2001.
SECTION 14a.(1) Theamendment tosection14ofthisArticlebyHouseJoint
Resolution13 (2025) applies to biennia beginning on or after July 1, 2025.
(2) This section is repealed on June 30, 2029.
PARAGRAPH 2. The amendment proposed by this resolution shall be submitted to the
people for their approval or rejection at the next regular general election held throughout
thisstate.
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