Oregon Kicker Refund Calculator

A household calculator to estimate your Oregon Kicker (Surplus Revenue Credit) based on your employment income and household situation.

What is the Oregon Kicker?

The Oregon Kicker is a unique tax provision that returns excess state revenue to taxpayers when actual revenue exceeds the forecast by more than 2%. It occurs only in odd years (2021, 2023, 2025, etc.) as part of Oregon's biennial budget cycle.

The kicker credit equals your prior year's Oregon tax liability before credits multiplied by the kicker rate:

• 2025: 9.863% rate
• 2023: 44.28% rate
• 2021: 17.341% rate

Features

• How it Works: Explains the Oregon Kicker mechanism, eligibility, and historical rates
• Household Calculator: Calculates your estimated kicker based on:
  • Employment income
  • Filing status (single/married)
  • Number and ages of dependents
  • Tax year selection

Tech Stack

• Frontend: Next.js 14, React, TypeScript, Tailwind CSS
• Charts: Recharts
• API: PolicyEngine US API (direct client-side calls)
• State Management: TanStack Query

Development

cd frontend

# Install dependencies
npm install

# Run development server
npm run dev

The app runs at http://localhost:3009

Deployment

This app is designed to be deployed on Vercel at policyengine.org/us/oregon-kicker-refund.

cd frontend
npm run build

Data Sources

• Kicker rates from policyengine-us parameters
• Oregon tax calculations via PolicyEngine API
• Official information from Oregon Department of Revenue