Increases the amount of the estimate of revenues that will be received from General Fund revenue sources other than corporate income and excise taxes for the biennium beginning July 1, 2023.

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
House Bill 3947
Sponsored by Representative LIVELY
SUMMARY
The following summary is not prepared by the sponsors of the measure and is not a part of the body thereof subject
to consideration by the Legislative Assembly. It is an editor’s brief statement of the essential features of the
measure as introduced. The statement includes a measure digest written in compliance with applicable readability
standards.
Digest: The Act changes the kicker estimate to fund help against wildfire. (Flesch Readability
Score: 64.9).
Increases the amount of the estimate of revenues that will be received from General Fund re-
venue sources other than corporate income and excise taxes for the biennium beginning July 1, 2023.
Requires that the difference between the amount actually collected and the amount estimated after
the close of the 2023 regular session be used for funding wildfire prevention and response. Provides
for the return to taxpayers of surplus revenue over the adjusted estimate amount if the constitu-
tional threshold is exceeded.
Declares an emergency, effective on passage.
A BILL FOR AN ACT
Relating to use of surplus revenues for wildfire funding; declaring an emergency; and providing for
revenue estimate modification that requires approval by a two-thirds majority.
Be It Enacted by the People of the State of Oregon:
SECTION 1.
Pursuant to Article IX, section 14 (6)(a), of the Oregon Constitution, the
Legislative Assembly increases the amount of the estimate of revenues that will be received
from General Fund revenue sources other than corporate income and excise taxes for the
biennium beginning July 1, 2023, to $24 billion.
SECTION 2. (1) Except as provided in subsection (2) of this section, any positive differ-
ence between the actual amount of revenues collected from General Fund revenue sources
other than corporate income and excise taxes for the biennium beginning July 1, 2023, and
the estimate made for that biennium pursuant to Article IX, section 14 (1), of the Oregon
Constitution, shall be transferred to the State Fire Marshal Fund established in ORS 476.055,
for the purpose of wildfire prevention and response.
(2) If the actual amount of revenues collected from General Fund revenue sources other
than corporate income and excise taxes for the biennium beginning July 1, 2023, exceeds the
amount of the estimate made in section 1 of this 2025 Act by two percent or more:
(a) The difference between the actual amount of revenues and the estimate made in
section 1 of this 2025 Act shall be returned to personal income taxpayers in the manner
provided in ORS 291.349; and
(b) The difference between the estimate of revenues made in section 1 of this 2025 Act
and the estimate made for the biennium beginning July 1, 2023, pursuant to Article IX, sec-
tion 14 (1), of the Oregon Constitution, shall be transferred to the State Fire Marshal Fund
established in ORS 476.055, for the purpose of wildfire prevention and response.
SECTION 3.
This 2025 Act being necessary for the immediate preservation of the public
peace, health and safety, an emergency is declared to exist, and this 2025 Act takes effect
on its passage.
NOTE:Matter in boldfaced type in an amended section is new; matter [ italic and bracketed] is existing law to be omitted.
New sections are in boldfaced type.
LC 4725
HB 3947
1
[2]