get-aduser -filter { passwordNeverExpires -eq $true -and enabled -eq $true } |select Name,UserPrincipalName,samaccountname
And output to CSV
get-aduser -filter { passwordNeverExpires -eq $true -and enabled -eq $true } |select Name,UserPrincipalName,samaccountname | Export-csv c:\temp\PassExpires3.csv
Filter by OU
get-aduser -filter { passwordNeverExpires -eq $true -and enabled -eq $true } -searchbase "OU=123,DC=domain,DC=Local" | sort | ft Name,UserPrincipalName,samaccountname