Relating to establishing a permanent trust fund for wildfire programs; declaring an emergency; providing for revenue estimate modification that requires approval by a two-thirds majority.

Requires State Forestry Department to study establishment of permanent trust fund for wildfire programs. Directs department to submit findings to interim committees of Legislative Assembly related to natural resources no later than September 15, 2024. ] Increases amount of estimate of revenues that will be received from General Fund revenue sources other than corporate tax revenues for biennium beginning July 1, 2021. Requires distribution of difference between amount actually collected and amount estimated after close of 2023 regular session, first as equal per capita payments to personal income taxpayers in lieu of kicker payments, then as transfer of remainder to Oregon Wildfire Mitigation and Adaptation Fund. Establishes Oregon Wildfire Mitigation and Adaptation Fund, with interest earned by fund to be used for wildfire mitigation and community adaptation to wildfire risk. Provides for pro rata return to taxpayers of surplus revenue over adjusted estimate amount if constitutional threshold is exceeded. Declares emergency, effective on passage.