get-aduser -filter * -properties Name, PasswordNeverExpires | where {$_.passwordNeverExpires -eq "true" } | select SamAccountName, PasswordNeverExpires, DistinguishedName, Enabled
Get-ADUser -Filter 'PasswordNeverExpires -eq $true' | Select-Object Name, @{Name='Password Never Expires';Expression={'True'}}
https://www.systools.in/blog/get-list-of-users-with-password-never-expires/