There is no kicker credit on your OR 2024 tax return, so you won't see it. The kicker credit is issued every 2 years when there is a tax surplus that exceeds the forecast by more than 2%. See Two Percent Kicker history.
Oregon operates on a two-year budget cycle, so the kicker can only be triggered in odd-numbered tax years when the cycle restarts. The last kicker came in early 2024 when Oregonians were filing their 2023 taxes, so the next one — if it triggers — will be next year, when Oregonians file their taxes for 2025.
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