Hello Friends,
Like you, we condemn the abhorrent terrorist attacks on the Israeli people and stand with them and our Jewish communities. The lives of so many innocent men, woman and children that have been taken by the Hamas terrorist acts is tragic and we pray for them, their families and the men and women fighting for the people of Israel.
The Boys & Girls Club of the Umpqua Valley
Last Saturday, I had the privilege to join Representative Osborne and hundreds of community residents to support the youth of Roseburg and the Umpqua Valley at the 16th Annual Celebrate Kids Dinner & Auction. The Boy's & Girls Club of the Umpqua Valley services and enriches the lives of over 1500 youth. Their programs for our communities are incredibly important. Congratulations to the youth chosen as Club Members of the Year and all of the youth that see the tremendous value of the organization.
Thank you to all of the volunteers that made the event a great success for our kids. Thank you to the Board of Directors for your leadership, Executive Director Baranko and your staff for all of your tireless work and to all our community members for your incredible support of the Boy & Girls Club of the Umpqua Valley. Well done!
Oregon Forest Industries Council 2023 Annual Meeting
Monday, I had the honor to be invited as the Senate Republican to speak to our Oregon forest landowners at their Oregon Forest Industries Council Annual Meeting in Sun River. Our timber resources are a critical industry and a tremendous economic driver for our communities and their residents. OFIC is an industry leader in Science, Sustainability, Innovation and Stewardship and I appreciate their support and advocacy for our forest landowners and the industry statewide.
Many of you have followed my years of work in these areas for our residents and our recent legislative successes for increased harvest on our federally managed forest lands in Oregon to assist in wildfire prevention and bolster our economies, as well as increasing the tax credits for our Small Forestland Owners. There is still much work to be done, as you see below. The drive on Hwy 138 through the Archie Creek burn scar was most troubling. Over 125 thousand acres of public and private land burned in that fire alone. We must continue to press our federal delegation on the need for active forest management of the forest lands under their jurisdiction. The lack of management and harvest on federally managed lands must change to stop the threats to our communities. We will continue to work with our forest landowners and partners to move their industry forward, as they are critical to our communities, their residents and the businesses that support them.
I want to thank OFIC and their members for the privilege to join them at their annual meeting. I look forward to our continued work together and appreciate all they do for our residents.
 I also had the opportunity to meet with Oregon Sheriffs and District Attorneys at their conference in Sun River as well to discuss the needed reforms on Measure 110. I will be bringing more information on this issue in a future newsletter.
 What is your kicker?
We will continue to fight off the attacks of the majority on your Oregon Income Tax Kicker. There were a number of pieces of legislation drafted by democrats that would have negatively impacted the return of your tax dollars. We were able to successfully stop the majority from their efforts to take your kicker in the last legislative session. We also drafted legislation to return your tax dollars to you in the form of a check, as so many families are struggling with the growing inflation occurring. Unfortunately, the majority refused to move the legislation that would have benefited so many Oregon families.
Here is some information regarding the kicker and a link to calculate what you may receiving.
The Oregon Office of Economic Analysis (OEA) has confirmed a revenue surplus of more than $5.61 billion in the 2021-2023 biennium, triggering a tax surplus credit, or “kicker,” for the 2023 tax year. The surplus 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.
DOR Kicker Calculator
Personal income taxpayers can 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.
Taxpayers may also hand-calculate the amount of their credit, by multiplying 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.
How is the kicker returned to taxpayers?
The kicker will be returned to taxpayers through a credit on their 2023 state personal income tax returns that may be filed starting in 2024.
Taxpayers who have not yet filed a 2022 tax return – possibly making them eligible for a kicker - should do so, and pay any tax owed, so they can claim their kicker credit when they file their 2023 tax return.
Other important kicker information
The state may use all or part of a taxpayer’s kicker to pay any state debt they owe, such as tax due for other years, child support, court fines, or school loans.
Taxpayers may choose to donate their kicker to the Oregon State School Fund for K-12 public education using a checkbox on their return. The donation is for 100 percent of a taxpayer’s kicker and may not be revoked if selected.
Taxpayers may also choose to donate all or part of their kicker 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.
2024 Tax Filing Season
The filing season for 2023 Oregon Income Tax returns will open in mid-January 2024. The department will begin making any refund payments owed to taxpayers in mid-February 2024. The timing of return processing and refund payments will depend on the date filed by a taxpayer, completeness of a return, volume of returns, refund amount, and other factors. We look forward to serving taxpayers in this historic season.
More to come on the legislatures new Joint Interim Committee on Addiction & Community Safety Response, which is Measure 110's new committee and where we would like to see much needed reforms to give our public safety professionals the tools to protect our residents and their communities.
As always, thank you for the privilege and honor to work for you in the Oregon State Senate. Be safe and God Bless you, your family and your neighbor.
Yours Truly,
 Senator David Brock Smith
Together, We Will Build a Better Oregon
 Senate District 1
Curry, Coos, and Douglas Counties
Southwest Oregon’s Fish, Farm, and Forestry District.
Capitol Phone: 503-986-1701
Capitol Address: 900 Court St. NE, S-316, Salem, Oregon 97301
Email: Sen.DavidBrockSmith@oregonlegislature.gov
Website: http://www.oregonlegislature.gov/smithd
| 
