HB 1760 Oklahoma House · 2025 Regular Session

Revenue and taxation; Equal Opportunity Education Scholarship Act; tax credit; foundations; cap; contribution; eligibility; rules.

HB 1760 creates tax credits for Oklahoma taxpayers who donate to approved education organizations. Individuals can claim a 50% credit (capped at $1,000 for singles or $2,000 for married couples), while businesses can claim up to $100,000. Donors who commit to a two-year contribution receive a higher 75% credit. The bill requires scholarship-granting organizations to submit annual financial reports and program outcomes to the Oklahoma Tax Commission. It directly affects taxpayers donating to qualifying education groups and the organizations receiving these funds.
Bill status passed 3 of 5 stages cleared
Introduction
Feb 2025
Committee Review
Mar 2025
House Passage
Mar 2025
Senate Passage
Governor
Introduced Feb 3, 2025 Last action Apr 1, 2025
Maddy AI version diff · 4 comparisons

What changed between versions

House Committee Substitute Floor (House) · 4 edits
MODERATE
The bill was moved from a Committee Substitute version to the House Floor version, with significant formatting and layout changes. The substantive policy content regarding tax credits for scholarship contributions remains unchanged, though page headers and footers were updated to reflect the floor version status.
Scope change
No substantive change to the bill's scope or applicability; changes are primarily formatting and layout updates for floor presentation.
TECHNICAL

Header changed from 'HOUSE COMMITTEE SUBSTITUTE' to 'HOUSE OF REPRESENTATIVES - FLOOR VERSION' indicating the bill has moved to floor consideration.

Page numbering and footer text updated from 'Req. No. 13250' to 'HB1760 HFLR' to reflect floor version status.

Added note stating 'BOLD FACE denotes Committee Amendments' to clarify how amendments are marked in the floor version.

Some line breaks and spacing were adjusted throughout the document for floor presentation formatting.

Floor votes

How they voted

This bill passed the House by voice vote (no roll call recorded).
Full legislative history

Actions timeline

Total actions
15
Key actions
5
Committee
4
Amendments
1
Mar 31, 2025
Introduced
First Reading
upper
Mar 31, 2025
Lower · Passed
Engrossed, signed, to Senate
lower
Mar 27, 2025
Committee
Referred for engrossment
lower
Mar 27, 2025
Lower · Passed
Third Reading, Measure passed and Emergency failed: Ayes: 63 Nays: 31; Ayes: 63 Nays: 31
lower
Mar 27, 2025
Lower · Passed
Amended
lower
Mar 6, 2025
Lower · Passed
CR; Do Pass, amended by committee substitute Appropriations and Budget Committee
lower
Feb 17, 2025
Lower · Passed
Recommendation to the full committee; Do Pass, amended by committee substitute Appropriations and Budget Education Subcommittee
lower
Feb 4, 2025
Committee
Referred to Appropriations and Budget Education Subcommittee
lower
Feb 3, 2025
Introduced
First Reading
lower
2 primary · 0 co-sponsors

Sponsors