Oregon’s Historic “Kicker”: Keep it, Spend it or Donate it!

Increase the impact of Oregon’s nonprofit organizations by donating your “kicker” in 2024

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.  

How it works:

Every two years in Oregon, if there is a surplus of tax dollars, a tax “kicker” goes into effect. If there is no surplus, or it is an even-numbered year, the kicker does not take effect.   

This year, taxpayers may claim this historic kicker as a refund, use it to reduce how much Oregon personal income tax they owe, or donate it.  

Donation options:

Taxpayers can donate their kicker with a checkbox on their tax return to the Oregon State School Fund for K-12 public education. To take advantage of this option, your entire kicker must be donated.

If you would prefer to donate only a portion of your kicker or would like to choose a different area of need to donate to, you can opt to receive your kicker as a tax credit. If your kicker is higher than what you owe, you’ll get a refund that you can choose to donate to different nonprofit organizations. This could be your opportunity to support many different meaningful causes and organizations.   

If you are not sure which nonprofits to support, you 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. 

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