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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
Senate Joint Resolution 15
Sponsored by Senator FREDERICK (Presession filed.)
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 would end the provision known as the personal income tax kicker. (Flesch
Readability Score: 63.4).
Proposes an amendment to the Oregon Constitution to cease the requirement of returning sur-
plus revenue to personal income taxpayers.
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, and sec-
tion 4, Article X-A, 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, kindergarten through
twelfthgrade.
[(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 returned 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 returning
the excess revenues.]
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 1175 SJR15
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[(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)] (4)(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 mem-
bers elected to each 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, does not apply to legislation enacted pursuant to this
subsection.
[(7)] (5) 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)] (a) 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 nonap-
portioned (except for changes of accounting periods).
[(c)] (b) To biennia beginning before July 1, 2001.
Sec. 4. (1) If the Governor declares that a catastrophic disaster has occurred:
(a) The Legislative Assembly may enact laws authorizing the use of revenue described in section
3a, Article IX of this Constitution, for purposes other than those described in that section.
[(b) The Legislative Assembly may, by a vote of the number of members of each house that consti-
tutes a quorum under subsection (2) of section 3 of this Article, appropriate moneys that would other-
wise be returned to taxpayers under section 14, Article IX of this Constitution, to state agencies for the
purpose of responding to the catastrophic disaster.]
[(c)] (b) Notwithstanding section 7, Article XI of this Constitution, the Legislative Assembly may
lend the credit of the state or create debts or liabilities in an amount the Legislative Assembly
considers necessary to provide an adequate response to the catastrophic disaster.
[(d)] (c) The provisions of section 15, Article XI of this Constitution, do not apply to any law
that is approved by three-fifths of the members of each house who are able to attend a session de-
scribed in subsection (3) of section 3 of this Article.
[(e)](d) The Legislative Assembly may take action described in subsection (6) of section 15,
Article XI of this Constitution, upon approval by three-fifths of the members of each house who are
able to attend a session described in subsection (3) of section 3 of this Article.
[(f)] (e) Notwithstanding section 4, Article XV of this Constitution, the Legislative Assembly
may allocate proceeds from the State Lottery for any purpose and in any ratio the Legislative As-
sembly determines necessary to provide an adequate response to the catastrophic disaster.
(2) Nothing in this section overrides or otherwise affects the provisions of section 15b, Article
V of this Constitution.
SECTION 14a. (1) The amendment to section 14 of this Article and the amendment to
section 4, Article X-A of this Constitution, by Senate Joint Resolution 15 (2025) apply 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
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people for their approval or rejection at the next regular general election held throughout
thisstate.
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