kicker
n.— «If the amount of Oregon revenues collected over a two-year budget cycle exceeds the state economists’ projections made near the end of a legislative session by two percent or more, the entire amount of the unanticipated revenue is returned to taxpayers. This Oregon policy is commonly known as the “kicker.”» —“Income Tax Kickers Disproportionately Benefit Multistate Corporations and Wealthy Oregonians” Oregon Center for Public Policy Mar. 28, 2006. (source: Double-Tongued Dictionary)
Further reading
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