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OR SB399

Bill

Status

Failed

6/27/2025

Primary Sponsor

Fred Girod

Click for details

Origin

Senate

2025 Legislative Measures

AI Summary

  • Department of Revenue must issue Oregon "kicker" surplus revenue refunds as mailed checks rather than as tax credits claimed on returns
  • Refund checks must be mailed to eligible personal income taxpayers by December 15 following the end of the biennium
  • Returns filed on or after August 15 after the biennium ends will receive checks at the earliest practicable date
  • Administrative costs for calculating and providing refund checks capped at $250,000
  • Applies to surplus revenue refunds for biennia beginning on or after July 1, 2025; takes effect 91 days after session adjournment

Legislative Description

Relating to payment of surplus revenue refunds in form of check; prescribing an effective date.

Last Action

In committee upon adjournment.

6/27/2025

Committee Referrals

Finance and Revenue1/17/2025

Full Bill Text

No bill text available