After Oregon delivered a revenue surplus of over $1.41 billion in the 2023-2025 biennium, triggering a tax surplus credit, the Oregon Office of Economic Analysis (OEA) confirmed there will be a “kicker” for the 2025 tax year.

Oregon 2025 Kicker Tax Credit

Oregon’s kicker tax becomes payable when, after an even-numbered year biennium ends, actual revenue collected exceeds the forecast amount by over 2 percent.

The kicker is refunded to taxpayers as a tax credit on their state personal income tax returns, and no check is sent to them.

The kicker credit either increases a taxpayer’s Oregon state income tax refund or decreases the amount of state taxes they owe.

On November 1 this year, OEA certified that revenue collected for the 2023-2025 biennium (ended June 30, 2025) exceeded their fo

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