This bill modifies refund distribution method for statutory kicker provision to be distributed to taxpayers in equal amounts instead of as percentage of personal income tax liability, which may be a refunded amount if no tax is due.
Personal Choice and Responsibility
Every person that files a tax return will be given an equal share of the total amount available whether or not they paid a tax triggering a 'redistribution of wealth.' It may encourage more people that are not required to file to make a filing to be eligible for a refund minimizing individual refunds. Adversely affected individuals have 60 days from the effective date of this bill to file suit with the Oregon Supreme Court.
The Constitution says " the total amount of the excess shall be returned to personal income taxpayers." Depending on how the court defines 'taxpayer,' this bill would violate the constitution in that it would distribute funds to people that didn't pay any taxes – that aren't taxpayers.