OR SJR201

Amends Oregon's "personal kicker" law to redirect 50% of surplus General Fund revenue when the excess exceeds $300 million in a biennium, with half still returned to personal income taxpayers and half deposited into reserve accounts

Reserve account funds split equally between two purposes: K-12 public education and community colleges, and wildfire prevention and suppression

The $300 million threshold adjusted for inflation at the close of each biennium

Constitutional amendment applies to biennia beginning on or after July 1, 2027, with the implementing section repealing on June 30, 2031

Requires voter approval at the next regular general election