Oregon Kicker For 2024 Tax Season. The kicker—the largest in state history—is being returned to taxpayers through a credit on their 2023 state personal income tax returns filed in 2024. Oregon's unique kicker law returns excess income tax revenues to taxpayers when they are at least 2% higher than expected.

The oregon “kicker tax credit is how the state returns money to taxpayers when there is a revenue surplus. For those who dread tax season every year, the oregon department of revenue says there’s no reason to let tax season make you sweat.