KICKER CORRECTION!!!!
On October 19, the Oregon Office of Economic Analysis issued a corrected announcement. The surplus refund (kicker) rate is 5.6 percent, not 6.3 percent as previously announced. The kicker is a refundable tax credit claimed on the Oregon personal income tax, composite tax, or fiduciary income tax return for 2017. To determine the credit amount, multiply the 2016 tax liability before credits, excluding credit for taxes paid to another state, by 5.6 percent. To receive the kicker, taxpayers must file a 2017 return, even if they're not otherwise required to do so.