Oregon Tax Court Grants Taxpayers Kicker Credit Refund

The Oregon Tax Court issued a decision granting taxpayers their kicker credit refund for tax year 2023. The dispute arose when the taxpayers appealed the Department of Revenue’s determination that they had irrevocably elected to donate their kicker credit to the State School Fund. The court found that the taxpayers incomplete filing on their tax return was ambiguous and did not constitute a valid election to donate under ORS 305.792. The court held that an ambiguous election cannot be recognized by the Department, and therefore the taxpayers were entitled to their refund despite the Department’s objections. [Turner v. Dep’t of ...