How does Oregon's 'kicker' tax rebate work?

The Oregon Legislature adopted the kicker back in 1979, paying back taxpayers when state revenues perform better than expected.

SALEM, Ore. — Tax time in Oregon always contains a bit more anticipation than it might in other states, a touch of game show flair, in large part due to the idiosyncratic “kicker” rebate — a subject that surfaces about every two years, coinciding with the state’s biennial budget.

But not everyone knows what the kicker is — or why it is — and it’s a topic worthy of explanation.

The Oregon Legislature passed the “2 percent kicker” law back in 1979. Here’s how it

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