Oregon taxpayers will get $402 million in “kicker” rebates when they file their taxes next year.

Economists said Wednesday that the median rebate will be $124. The top 1 percent of taxpayers will get $4,600, and the bottom 20 percent will get $10.

Oregon’s kicker law is triggered when the state collects more than anticipated during a two-year budget cycle. When that happens, the additional money is kicked back to taxpayers.

Tax increases from 2013 and the economic recovery helped Oregon generate about 3 percent more than anticipated in personal income taxes.

In the past, kicker rebates have arrived as a check shortly before the holidays. Because of a change made in 2011, the money will now come as a credit when Oregonians file their taxes next year.

The last time a kicker was issued for personal income taxes in Oregon was in 2007. Unlike last time, kicker money won’t be mailed to taxpayers in the form of a check. Instead, it will be distributed as a credit on next year’s tax form.

Contributing Associated Press