Guide3 min read · Updated October 15, 2026
When Oregon collects more tax than expected, it gives the extra back. That's the “kicker.” Here's how it works and whether you can still get it.
Oregon's law says that if income tax collections come in more than 2% above the forecast, the extra goes back to taxpayers. It's figured every two years.
Your share is a percentage of the Oregon tax you paid. For the last kicker, it was 9.863% of your 2024 tax. If your 2024 Oregon tax was $3,000, your kicker was about $296.
The return you file in early 2027 (for tax year 2026) has no kicker. That's normal. Kickers only come on odd-year returns.
If your Oregon refund looks smaller than last year, this may be why.
Oregon can use the kicker to pay debts you owe the state, like back taxes or child support. You can also give it to Oregon schools by checking a box.
Not right now. Oregon's August 2026 forecast doesn't expect one for the 2025–27 budget period. Forecasts change every quarter, so this could change.
To look up your exact past kicker, use “What's My Kicker?” on Oregon's Revenue Online site.
Oregon doesn't tax it. It counts on your federal return only if you itemized and deducted state taxes before.
Only if they paid Oregon income tax, for example by working in Oregon.
No. It adds to your refund or lowers what you owe on your Oregon return.
General information, not tax or legal advice. Rules change; the agency has the final say on your case.