{
  "id": "oregon-kicker",
  "version": "8404b8cf8443",
  "status": "published",
  "name": "Oregon Kicker Calculator",
  "question": "How big is my kicker credit?",
  "summary": "Estimates the Oregon surplus kicker credit on your 2025 return: 9.863% of your 2024 Oregon tax liability before credits.",
  "category": "finance",
  "subcategory": "tax-and-pay",
  "url": "https://www.acalculator.org/finance/oregon-kicker-calculator",
  "markdown": "https://www.acalculator.org/finance/oregon-kicker-calculator.md",
  "kind": "function",
  "method": "Kicker credit = 2024 Oregon tax liability before credits × 9.863 ÷ 100.",
  "assumptions": [
    "The 2025 kicker rate of 9.863% from the Oregon Department of Revenue.",
    "You filed a 2024 Oregon return with a tax liability, and you file a 2025 Oregon return to claim the credit. Part-year and nonresident filers use their Oregon liability.",
    "The credit can first pay Oregon debts you owe, and you can donate it to the State School Fund instead. It is an estimate, not tax advice."
  ],
  "inputs": {
    "$schema": "https://json-schema.org/draft/2020-12/schema",
    "type": "object",
    "properties": {
      "tax": {
        "title": "2024 Oregon tax liability",
        "description": "Your 2024 Oregon income tax before credits, withholding and payments (you may subtract the credit for tax paid to another state).",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000
      }
    }
  },
  "outputs": {
    "credit": {
      "label": "Kicker credit",
      "description": "The credit on your 2025 Oregon return.",
      "format": "money"
    },
    "rate": {
      "label": "Kicker rate",
      "description": "Percent of the 2024 tax liability.",
      "format": "percent"
    }
  },
  "defaultAnswer": {
    "inputs": {
      "tax": 3000
    },
    "outputs": {
      "credit": 295.89,
      "rate": 9.863
    },
    "text": "Your Oregon kicker credit is about $295.89, which is 9.863% of $3,000.00."
  },
  "examples": [
    {
      "given": {
        "tax": 3000
      },
      "expect": {
        "credit": 295.89,
        "rate": 9.863
      },
      "source": "Oregon Department of Revenue, Kicker, https://www.oregon.gov/dor/programs/individuals/pages/kicker.aspx; hand calculation in content.mdx: 3,000 × 9.863% ; Python 3: 3000*9.863/100"
    },
    {
      "given": {
        "tax": 10000
      },
      "expect": {
        "credit": 986.3
      },
      "source": "Oregon Department of Revenue, Kicker, https://www.oregon.gov/dor/programs/individuals/pages/kicker.aspx; hand calculation in content.mdx: 10,000 × 9.863%"
    },
    {
      "given": {
        "tax": 1234.56
      },
      "expect": {
        "credit": 121.7646528
      },
      "source": "Oregon Department of Revenue, Kicker, https://www.oregon.gov/dor/programs/individuals/pages/kicker.aspx; hand calculation in content.mdx: 1,234.56 × 9.863% = 121.7646528, shown $121.76; Python 3 with fractions"
    },
    {
      "given": {
        "tax": 0
      },
      "expect": {
        "credit": 0
      },
      "source": "Oregon Department of Revenue, Kicker, https://www.oregon.gov/dor/programs/individuals/pages/kicker.aspx; hand calculation in content.mdx: no 2024 liability, no kicker"
    }
  ],
  "sources": [
    "Oregon Department of Revenue, Kicker: the 2025 credit is 9.863% of the 2024 tax liability; eligibility (retrieved 2026-10-05). https://www.oregon.gov/dor/programs/individuals/pages/kicker.aspx"
  ],
  "related": [
    "state-income-tax",
    "income-tax"
  ],
  "changelog": []
}