The Oregon Health Authority (OHA) has now announced that they are unveiling another interactive data dashboard to help people more easily track state, county and demographic trends in deaths and hospital visits related to a range of transportation-related injuries.

The Oregon Transportation Safety Dashboard, developed by the Injury and Violence Prevention Program at the OHA Public Health Division, improves access to the data among the public, state and local agencies, and community organizations that work to reduce incidence of transportation-related injuries and deaths.

“These dashboards make it easy for people to view injury and fatality data,” said Dagan Wright, Ph.D., M.S.P.H., senior injury epidemiologist and informaticist at the Public Health Division. “The transportation dashboard will help people understand transportation-related injury trends over time, characteristics of who is getting injured and by what types of transportation.”

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The dashboard includes mortality, emergency department discharge and hospital discharge data in nine transportation categories, such as motorcycle, motor vehicle occupant, pedal cyclist and pedestrian. Data are aggregated for annual statewide trends, as well as a four-year average for county-level and demographic trends.

The new dashboard affirms trends that have made headlines in recent months:

Overall, fatalities for transportation are increasing, specifically for motorcycles, pedal cyclists and pedestrians.

OHA says that an increased focus on emerging transportation modes that cause injury is necessary in order to get a full picture of changing trends. The dashboard includes a “pedestrian-involving wheeled device” category to capture popular new transportation modes like e-scooters.

“What we have seen in both non-fatal transportation injuries and deaths needs attention from our communities, especially for more vulnerable users,” Wright said. “Data dashboards like these help us monitor trends and better anticipate where to direct resources so we can reduce the burden of these injuries on individuals, communities and agencies.”


--Ben Fisher

Post Date: 2023-10-11 13:49:46

Last Update: 2023-10-11 14:09:54

Imagine if you went to your favorite fast food restaurant and ordered the cheeseburger combo with fries and a drink for $12.99 and handed the cashier a $20 bill. Suppose, instead of handing you back $7.01 in change, they added items to your order to use up the $20, figuring you needed a larger drink, some chicken nuggets, or a piece of pie for desert. You'd be puzzled, if not outraged.

Oregon's kicker law keeps state government from doing the equivalent -- except instead of a $20 bill, we're talking millions or even billions of dollars.

The 2% surplus kicker gives taxpayers an income tax credit if actual revenues for the biennium are more than 2% higher than forecast at the time the budget was adopted. When the law was first enacted, the Oregon Department of Revenue sent kicker checks to taxpayers. In 2011, the Oregon Legislature changed the law so that the kicker refund appeared as a credit on the next year's taxes. It is estimated that the distribution via check cost the taxpayers an additional $1M per kicker year.

Personal Income Kicker History
Biennium	Tax Year	Surplus in $M	Percent	Mean Distribution
1979-81	1981	-$141	None	-
1981-83	1983	-$115	None	-
1983-85	1985	$89	7.70%	$80
1985-87	1987	$221	16.60%	$190
1987-89	1989	$175	9.80%	$130
1989-91	1991	$186	Suspended	-
1991-93	1993	$60	None	-
1993-95	1994/5	$163	6.27%	$110
1995-97	1996/7	$432	14.37%	$290
1997-99	1998/9	$167	4.57%	$100
1999-01	2000/1	$254	6.02%	$160
2001-03	2002/3	-$1,249	None	-
2003-05	2004/5	-$401	None	-
2005-07	2006/7	$1,071	18.60%	$610
2007-09	2008	-$1,113	None	-
2009-11	2010	-$1,050	None	-
2011-13	2012	$124	None	-
2013-15	2014	$402	5.60%	$210
2015-17	2016	$464	5.60%	$250
2017-19	2018	$1,688	17.17%	$910
2019-21	2020	$1,898	17.34%	$990
2021-23	2022	$5,619	44.28%

The kicker law divides all General Fund money into two pots: (1) corporate taxes; and (2) personal income taxes plus all other revenues. At the end of each biennium, if the actual collections in either of these two pots are more than 2% higher than was forecast at the close of the regular session, then a refund or credit must be paid. If a kicker is triggered in a pot, then all the money in that pot in excess of the close of session forecast, including the 2%, is returned to taxpayers.

In 1990 the legislature suspended the potential $246 million kicker because of budget problems arising from the implementation of Ballot Measure 5's property tax reform.

In 2012, voters changed the kicker law so that surpluses in the corporate pot fund a K through 12 public education. Most experts agree that this has the practical effect of diverting the money into the general fund, as this money displaces what were formerly general fund allocations to education.

The amount refunded in the case of the individual taxpayers or allocated to the general fund for public education is an identical proportion of each taxpayer’s personal income tax liability for the prior year. For example, if the kicker refund is 5% and the taxpayer had a liability of $1,000, he or she would receive a refund of $50. The estimate upon which the kicker calculation is based can be increased, thereby reducing or eliminating the kicker refund/credit, on a one-time basis if an emergency is declared and approved by a 2/3 vote in each chamber of the Legislative Assembly.

Over the years, tax-hungry Democrats have been proposing to divert kicker funds away from the taxpayers who paid them. In the 2023 session, Senator Jeff Golden (D-Ashland) propsosed changing the kicker distribution from a payment proportional to the amount paid by the taxpayer to an equal distribution to all personal income taxpayers. The bill found little support and died in the Senate Committee on Finance and Revenue. This proposal echoed nearly identical proposals by Representative Phil Barnhart (D-Eugene) in 2016 and 2017

Senator James Manning, Jr. (D-Eugene) proposed an amendment to the Oregon Constitution in 2017 and 2019 which would have diverted the individual kicker into education.

The "Kicker" law can be found in the Oregon Constitution:

Article IX, Section 14. Revenue estimate; retention of excess corporate tax revenue in General Fund for public education funding; return of other excess revenue to taxpayers; legislative increase in estimate. (1) As soon as is practicable after adjournment sine die of an odd-numbered year regular session of the Legislative Assembly, the Governor shall cause an estimate to be prepared of revenues that will be received by the General Fund for the biennium beginning July 1. The estimated revenues from corporate income and excise taxes shall be separately stated from the estimated revenues from other General Fund sources.
(2) As soon as is practicable after the end of the biennium, the Governor shall cause actual collections of revenues received by the General Fund for that biennium to be determined. The revenues received from corporate income and excise taxes shall be determined separately from the revenues received from other General Fund sources.
(3) If the revenues received by the General Fund from corporate income and excise taxes during the biennium exceed the amount estimated to be received from corporate income and excise taxes for the biennium, by two percent or more, the total amount of the excess shall be retained in the General Fund and used to provide additional funding for public education, kindergarten through twelfth grade.
(4) If the revenues received from General Fund revenue sources, exclusive of those described in subsection (3) of this section, during the biennium exceed the amount estimated to be received from such sources for the biennium, by two percent or more, the total amount of the excess shall be returned to personal income taxpayers.
(5) The Legislative Assembly may enact laws:
(a) Establishing a tax credit, refund payment or other mechanism by which the excess revenues are returned to taxpayers, and establishing administrative procedures connected therewith.
(b) Allowing the excess revenues to be reduced by administrative costs associated with returning the excess revenues.
(c) Permitting a taxpayer's share of the excess revenues not to be returned to the taxpayer if the taxpayer's share is less than a de minimis amount identified by the Legislative Assembly.
(d) Permitting a taxpayer's share of excess revenues to be offset by any liability of the taxpayer for which the state is authorized to undertake collection efforts.
(6)(a) Prior to the close of a biennium for which an estimate described in subsection (1) of this section has been made, the Legislative Assembly, by a two-thirds majority vote of all members elected to each House, may enact legislation declaring an emergency and increasing the amount of the estimate prepared pursuant to subsection (1) of this section.
(b) The prohibition against declaring an emergency in an act regulating taxation or exemption in section 1a, Article IX of this Constitution, does not apply to legislation enacted pursuant to this subsection.
(7) This section does not apply:
(a) If, for a biennium or any portion of a biennium, a state tax is not imposed on or measured by the income of individuals.
(b) To revenues derived from any minimum tax imposed on corporations for the privilege of carrying on or doing business in this state that is imposed as a fixed amount and that is nonapportioned (except for changes of accounting periods).
(c) To biennia beginning before July 1, 2001. [Created through H.J.R. 17, 1999, and adopted by the people Nov. 7, 2000; Amendment proposed by S.J.R. 41, 2010, and adopted by the people Nov. 2, 2010; Amendment proposed by initiative petition filed Dec. 7, 2011, and adopted by the people Nov. 6, 2012]

Editor's note: We gratefully acknowledge documents produced by the Legislative Revenue Office and the Oregon Department of Revenue for their contributions to this article


--Staff Reports

Post Date: 2023-10-11 09:40:02

Last Update: 2023-10-11 09:44:55

In recognition of the thousands wounded and held hostage, and more than 1,100 innocent lives lost to Hamas terrorist attacks in Israel, Oregon House Republican Leader Jeff Helfrich (R-Hood River) is asking Oregon Governor Kotek to immediately order all flags to fly at half-staff.

“We cannot ignore the atrocities that have been committed against the Israeli people and the Jewish community at large," stated Helfrich. "Blood thirsty Hamas terrorists have murdered more than 1,100 innocent men, women, and children, and held hostage hundreds of others – including Americans. All statements dismissing these atrocities are disgraceful. “As a military veteran who has served overseas, it is clear that this war has worldwide impacts. Now is the time to recognize the evil in front of us and denounce Hamas, a terrorist organization whose intention is to eradicate the State of Israel and Jewish people around the world."

“There must be no doubt that the State of Oregon stands firm with Israel and Oregon’s Jewish communities in their time of need."

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Senate Democratic Leader Kate Lieber and Senate Republican Leader Tim Knopp released the following joint statement:

“We unequivocally stand with our ally Israel and affirm their right to defend themselves from the brutal terrorist acts perpetrated by Iranian-backed Hamas. We mourn the tragic loss of hundreds of innocent civilian lives." “This violence and chaos must end. The terrorists responsible for the heinous attack must face severe consequences, and we call on Hamas to release all hostages immediately.”


--Ben Fisher

Post Date: 2023-10-10 14:37:50

Last Update: 2023-10-10 16:45:08

Oregon State Representative E. Werner Reschke has now urged Governor Tina Kotek to call a special session of the Oregon Legislature for the sole purpose of repealing Measure 110. Representative Reschke, who is a Republican representing Oregon's House District 55, cited the worsening addiction crisis, which recently saw a mass overdose event in the streets of Portland, as well as public opinion polling showing Oregonians want the measure repealed in urging the governor to take action.

“Every day Ballot Measure 110 remains in place, more addicts are created and more people die", said Reschke. "The evidence is clearly seen by the explosion of homelessness and despair throughout the state. It’s obvious to most that Measure 110 has been an abject policy failure."

He continued, “With due respect to my legislative colleagues, we cannot wait until February for a new committee to deliberate and decide. Oregonians want to see immediate action, that’s why a special session, now, is imperative. Every day that goes by, more of our neighbors succumb to addiction, and recovery takes time, is expensive and difficult. Now, not in several months, is the time to repeal Measure 110.”

Representative Reschke went on to point out that Ballot Measure 110 took state funding dedicated to schools, police, cities, and counties and shifted it to the Oregon Health Authority to set up addiction recovery services. At the same time, the measure decriminalized all street drugs.

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During the 2023 Legislative session several bills were introduced by Republican legislators to wind back the harmful effects Measure 110. All were rejected by the majority of Democrat legislators.

“Just a week ago, we saw a mass overdose event involving young adults in Portland," Reschke stated. "It’s such a tragedy — even our kids aren’t safe from this deadly policy. Each day we wait, more harm is done; Measure 110 has cost people their lives; it has failed. Oregonians recognize it, too, with a majority of them supporting outright repeal. By delaying any further, the state’s enabling of addiction is cruel and immoral. We have the power to take action now, to make things right and repeal Measure 110. At the same time, I reaffirm my commitment to ensuring the Oregonians who need help recovering from addiction get the help they need. We must hold state agencies accountable for their failures to deliver promised services and put a real plan of action in place to assist those who are struggling. However, I firmly reject the idea that we must embrace decriminalization to deliver effective addiction recovery services. We’ve already seen that model play-out, and the consequences have been deadly.”


--Ben Fisher

Post Date: 2023-10-09 14:13:59

Last Update: 2023-10-09 14:58:57

The Oregon Office of Economic Analysis has confirmed a more than $5.61 billion revenue surplus in the 2021-2023 biennium, triggering a tax surplus credit, or “kicker,” for the 2023 tax year.

The surplus -- the largest in state history -- will be returned to taxpayers through a credit on their 2023 state personal income tax returns filed in 2024. The credit is based on tax liability for the 2022 tax year. Taxpayers who have not yet filed a 2022 tax return, should file now so they can claim their kicker credit when they file their 2023 tax return.

The surplus leaves some asking, "Why are we still raising taxes and proposing removing the cap on property taxes when we have such lopsided surpluses?"

To calculate the amount of their credit, taxpayers can multiply their 2022 tax liability before any credits -- line 22 on the 2022 Form OR-40 -- by 44.28 percent. This percentage is determined and certified by OEA. Taxpayers who claimed a credit for tax paid to another state would need to subtract the credit amount from their liability before calculating the credit.

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Personal income taxpayers can also determine the amount of their kicker using a What’s My Kicker? Calculator available on Revenue Online. To use the calculator, taxpayers will need to enter their name, Social Security Number, and filing status for 2022 and 2023.

Personal Income Kicker History
Biennium	Tax Year	Surplus in $M	Percent	Mean Distribution
1979-81	1981	-$141	None	-
1981-83	1983	-$115	None	-
1983-85	1985	$89	7.70%	$80
1985-87	1987	$221	16.60%	$190
1987-89	1989	$175	9.80%	$130
1989-91	1991	$186	Suspended	-
1991-93	1993	$60	None	-
1993-95	1994/5	$163	6.27%	$110
1995-97	1996/7	$432	14.37%	$290
1997-99	1998/9	$167	4.57%	$100
1999-01	2000/1	$254	6.02%	$160
2001-03	2002/3	-$1,249	None	-
2003-05	2004/5	-$401	None	-
2005-07	2006/7	$1,071	18.60%	$610
2007-09	2008	-$1,113	None	-
2009-11	2010	-$1,050	None	-
2011-13	2012	$124	None	-
2013-15	2014	$402	5.60%	$210
2015-17	2016	$464	5.60%	$250
2017-19	2018	$1,688	17.17%	$910
2019-21	2020	$1,898	17.34%	$990
2021-23	2022	$5,619	44.28%

Taxpayers are eligible to claim the kicker if they filed a 2022 tax return and had tax due before credits. Even taxpayers who don't have a filing obligation for 2023, still must file a 2023 tax return to claim their credit. The 2023 Oregon personal income tax return instructions will include detailed information on how to claim the credit on Form OR-40 for full-year Oregon residents, Form OR-40-P for part-year residents, and Form OR-40-N for nonresidents. Composite and fiduciary-income tax return filers are also eligible.

Taxpayers should keep in mind that the state may use all or part of their kicker to pay any state debt they owe, such as tax due for other years, child support, court fines, or school loans.

Taxpayers can donate their kicker with a checkbox on their tax return to the Oregon State School Fund for K-12 public education, but they must donate the entire amount. The donation is permanent and cannot be taken back.

Taxpayers also have the option of donating part or all of their refund to any or all of the 29 charities approved by the Charitable Checkoff Commission. Taxpayers use Form OR-DONATE to designate any amount or all of their refund to donate to charity.

Free tax preparation services are available for both federal and Oregon tax returns. Some software companies offer free software use and e-filing for eligible taxpayers. Visit the Department of Revenue website to take advantage of the software and free offers and get more information about free tax preparation services.

For more information, go to the Oregon surplus “kicker” credit page of the Department of Revenue website.


--Staff Reports

Post Date: 2023-10-09 11:23:57

Last Update: 2023-10-09 14:07:08

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