HB 1092: Revenue and taxation; Oklahoma Trade School Tuition Tax Credit; income tax credit; trade schools; effective date. - Oklahoma

Floor (House) → Floor (Senate) · 4 edits

MODERATE

The bill was amended during Senate review to expand the definition of eligible trade schools to include specific vocational programs (HVAC, plumbing, automotive, electrical, carpentry, welding, and construction). The Senate version also added a new definition for 'Taxpayer' and modified the committee report section. These changes clarify which educational institutions qualify for the tuition tax credit and ensure the language is consistent with the Senate's procedural requirements.

Scope change

The bill's scope was expanded to explicitly list specific trade programs that qualify for the tax credit, making it clearer which schools and programs are eligible.

DEFINITION

Added specific examples of qualified trade programs (HVAC, plumbing, automotive mechanics, electrical work, carpentry, welding, and construction) to the definition of 'Qualified program'.

Added a new definition for 'Taxpayer' meaning a natural person.

TECHNICAL

Changed the header from 'HOUSE OF REPRESENTATIVES' to 'SENATE FLOOR VERSION' and updated the committee report section to reflect Senate procedures.

Adjusted the bill title and committee substitute information to reflect the Senate's version of the bill.

House Committee Substitute → Floor (House) · 2 edits

MINOR

The bill was amended from a Committee Substitute version to the House Floor version, primarily changing the header to indicate it is now the floor version rather than just the committee substitute. The substantive policy content regarding the trade school tuition tax credit, including amounts, eligibility, and effective dates, remains unchanged.

TECHNICAL

Header was updated to reflect the document is now the House Floor version of the bill, with additional formatting notes about bold face denoting committee amendments.

Page footers were updated to reflect the House Floor version with new page numbering and formatting instructions.

Proposed Committee Substitute (sub committee) 1 → House Committee Substitute · 3 edits

MINOR

The bill was substantially rewritten from a proposed subcommittee version to a committee substitute version, with the primary substantive change being the addition of a new eligibility restriction that prevents individuals who received post-secondary tuition scholarships from career technology centers in Oklahoma from claiming the trade school tuition tax credit. The core credit amount, effective date, and basic definitions remained consistent between versions.

Scope change

The bill's scope was narrowed by adding an eligibility exclusion for individuals who received post-secondary tuition scholarships from career technology centers located in Oklahoma.

ELIGIBILITY

Added a new provision stating that any individual who received a post-secondary tuition scholarship from a career technology center in Oklahoma is not eligible to claim the trade school tuition tax credit.

TECHNICAL

Changed the document title from 'Proposed Subcommittee Substitute' to 'Committee Substitute' and updated the amendment tracking number from 12358 to 13169.

Updated the committee amendment date from February 5, 2025 to March 5, 2025 in the footer tracking information.

Proposed Committee Substitute (full committee) 1 → Proposed Committee Substitute (sub committee) 1 · 3 edits

MINOR

The bill was amended to change from a 'Proposed Committee Substitute' to a 'Proposed Subcommittee Substitute', indicating it moved from full committee review to subcommittee review. The substantive content of the bill regarding the Oklahoma Trade School Tuition Tax Credit remains unchanged, with the same credit amount, eligibility criteria, and effective date.

Scope change

The bill's scope and applicability remain unchanged; only the procedural status of the bill was modified from full committee to subcommittee review.

TECHNICAL

Changed document title from 'Proposed Committee Substitute' to 'Proposed Subcommittee Substitute' to reflect the bill's procedural status in the legislative process.

Updated the document date from February 17, 2025 to February 5, 2025, reflecting the subcommittee review date.

Changed the required number from 12551 to 12358, which is a technical identifier update for the subcommittee version.

Engrossed → Proposed Committee Substitute (full committee) 1 · 4 edits

MODERATE

The bill was completely rewritten from scratch by the committee, replacing the original text with new language that maintains the core tax credit structure but updates formatting and some terminology. The substantive policy content regarding the tax credit amount, eligibility, and effective date remains largely the same.

Scope change

The bill's scope remains focused on creating a tuition tax credit for trade school programs in Oklahoma, with no significant changes to its applicability.

TECHNICAL

The entire bill text was replaced with a new version, changing the document type from 'Engrossed' to 'Proposed Committee Substitute'.

Minor terminology changes: 'postsecondary' became 'post-secondary' and 'technology center school' became 'career technology center'.

New header information added including committee amendment details, speaker, and chair designations.

Original sponsor information and legislative history sections were replaced with committee substitute formatting.

Introduced → Engrossed · 4 edits · Mar 12, 2025

MODERATE

The bill was amended from its introduced version to its engrossed version, primarily adding a carryover provision for unused tax credits and clarifying eligibility requirements. The changes expand the tax credit's utility by allowing taxpayers to carry forward unused credits for three years and explicitly exclude students who received scholarships from technology center schools from claiming the credit.

Scope change

The bill now includes a carryover provision for unused tax credits and adds specific eligibility exclusions for students who received postsecondary tuition scholarships from technology center schools.

FISCAL

Added a provision allowing taxpayers to carry over unused tax credits to the three following taxable years.

ELIGIBILITY

Added an exclusion stating that individuals who received postsecondary tuition scholarships from technology center schools located in Oklahoma are not eligible to claim the tax credit.

DEFINITION

Modified the definition of qualified programs to explicitly list specific trades including HVAC, plumbing, automotive mechanics, electrical work, carpentry, welding, and construction.

TECHNICAL

Changed the bill header from 'Introduced' to 'Engrossed' and updated page numbering and formatting to reflect the bill's progression through the legislative process.

Revenue and taxation; Oklahoma Trade School Tuition Tax Credit; income tax credit; trade schools; effective date.

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