The civic record
Read. Follow. Verify.Oregon Senate Joint Resolution 201 Diverts Half of Personal Tax Surplus Above $300 Million to Schools and Wildfire Funds
Last action · March 6, 2026: In committee upon adjournment.Sponsors: Sen Prozanski and 6 others
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What This Bill Proposed
Digest: The measure would change the personal kicker to have half the moneys used for schools and wildfire, if the excess revenue was more than a certain amount. (Flesch Readability Score: 60.3). Proposes an amendment to the Oregon Constitution to require a portion of surplus revenue that would otherwise be returned to personal income taxpayers to be used for funding public kindergarten through grade 12 education, community colleges and wildfire prevention and suppression, if surplus revenue exceeds a certain threshold. Refers the proposed amendment to the people for their approval or rejection at the next regular general election.
Personal income taxpayers stand to receive smaller surplus refunds when state revenue collections exceed estimates by more than $300 million, while public schools and wildfire suppression programs receive dedicated reserve funding.
- Oregon's 'kicker' law requires the state to return surplus tax revenue to taxpayers when actual collections exceed official revenue forecasts by more than two percent. context
- Constitutional amendments in Oregon must be referred to the voters and approved at a regular general election before taking effect. context
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Personal income taxpayers
Taxpayers receive smaller surplus refund payments when state revenue collections exceed the $300 million threshold.
Public education K-12 and community colleges
Educational institutions receive additional funding from half of the surplus revenue exceeding $300 million.
Wildfire prevention and suppression programs
Wildfire programs receive dedicated reserve funding from half of the surplus revenue exceeding $300 million.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
What happens to the personal tax surplus under this measure?
When would these changes take effect?
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News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · in Senate committee.
Procedural history
4 actions- Mar 6, 2026SenateIn committee upon adjournment.
- Feb 18, 2026SenatePublic Hearing held.
- Feb 2, 2026SenateReferred to Finance and Revenue, then Rules.
- Feb 2, 2026SenateIntroduction and first reading. Referred to President's desk.
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Modification of Oregon's Personal Kicker
The measure introduces a diversion mechanism for personal income tax surplus refunds that historically went entirely to taxpayers when thresholds were met.
Connected Entities
Sources
olis.oregonlegislature.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 75)
- Controversy80Intensity of disagreement among stakeholders
- Entertainment10Compellingness for a non-policy-wonk reader
- Buzz50Current news / social attention level
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