To fetch the list of all Active Directory (AD) user accounts for which the account expiration date is not set, the Get-ADUser cmdlet will have to be used with appropriate filters. There is no cmdlet specifically to fetch AD user accounts which never expire.
This article compares the process of listing all AD user accounts which will never expire, using PowerShell and ADManager Plus. It will also explain why ADManager Plus, with its predefined reports for every purpose, including fetching all user accounts with account never expires selected for them, is the easier option among the two.
This script will list all AD domain users for whom account expiration date is not set. If you wish to export the report in a specific format, the script has to be modified, by adding the required format and the location to store the exported file.
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Right from the report, you can enable/disable/delete users, modify their attributes, reset password, modify group membership, and more, using the report's built-in management options.
Find information on Active Directory user objects from prebuilt reports.
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Entra ID reporting
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Entra ID domain management
Entra ID contact management and reporting
Other Entra ID tasks