Oregon Revised Statutes Public Financial Administration § 291.345

(1) For purposes of implementing Article IX, section 14 (3), of the Oregon Constitution, if revenues received by the General Fund from the corporate income and excise taxes during the biennium exceed the amount estimated to be received from such taxes for the biennium by two percent or more, the Legislative Assembly shall appropriate an amount equal to the total amount of the excess to the State School Fund established by ORS 327.008 for apportionment as provided in ORS 327.008.

(2) The amount appropriated under this section shall be in addition to the total amount of revenues the Legislative Assembly would otherwise appropriate, allocate or make available for the biennium for funding kindergarten through grade 12 public education if excess revenues described in subsection (1) of this section were not available.