OR HJR13

Amends the Oregon Constitution to redirect surplus corporate income and excise tax revenue (the "corporate kicker") from general public education funding to specifically fund public school construction projects, infrastructure improvements, and maintenance projects for K-12 students

Surplus corporate tax revenue is triggered when actual collections exceed estimates by 2% or more; the total excess amount would be retained in the General Fund for these designated purposes

Personal income tax "kicker" provisions remain unchanged, with excess revenues from non-corporate sources still returned to individual taxpayers

Amendment would apply to biennia beginning on or after July 1, 2025, with a sunset provision repealing the new section on June 30, 2029

Requires voter approval at the next regular general election to take effect