Oregon’s Historic “Kicker”: Options for Your Clients

Oregon tax filers will receive a $5.61 billion “kicker” for the 2023 tax year–the largest in Oregon history. According to the Oregon Department of Revenue, this is nearly three times larger than the previous record kicker of $1.9 billion set just two years ago.  

Download Kicker Client Info Sheet

How it works

Every two years in Oregon, if there is a surplus of tax dollars, a tax kicker goes into effect. This year, depending on the situation, taxpayers may be able to use their historic kicker to reduce how much Oregon personal income tax they owe, claim it as a refund, or donate it.

Donation options:

Oregon taxpayers will claim the kicker as a refundable credit on their 2023 tax returns filed in 2024. Any taxes they owe will be subtracted, and any leftover kicker may be donated with a checkbox on their return to the Oregon State School Fund for K-12 public education. To take advantage of this option, a taxfiler’s entire kicker must be donated. 

But that’s not the only option. A taxpayer who would prefer to donate only a portion of their kicker or would like to choose different area of need to support may claim the kicker as a refundable credit. After they receive their refund, they can choose to donate to different nonprofit organizations. This is a great opportunity for clients to support many different meaningful causes and organizations.

Taxfilers can learn more about organizations and their needs by searching the interactive Giving Navigator tool provided by Oregon Community Foundation at oregoncf.org/giving-navigator.

If your client itemizes deductions, all donations to registered charities as well as the Oregon State School Fund for K-12 public education are eligible for charitable contribution deductions.  

For more information on the kicker, visit the Oregon surplus “kicker” credit page of the Department of Revenue website.