HB 1092 Oklahoma House · 2026 Regular Session

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

HB 1092 creates a $7,500 annual tax credit for Oklahoma residents who complete qualifying trade or vocational programs (such as HVAC, plumbing, or welding training) at approved Oklahoma schools. The credit, available for taxable years starting January 1, 2026, offsets income tax liability up to the actual tuition cost paid (whichever is lower), but cannot reduce tax below zero. Unused portions may carry forward for up to three years, and the credit can only be claimed once per individual after receiving program certification. This policy directly supports Oklahoma residents pursuing in-demand technical careers by reducing the cost of vocational education.

Bill status passed 4 of 5 stages cleared

Introduction

Feb 2025

Committee Review

Apr 2025

House Passage

Mar 2025

Senate Passage

Apr 2025

Governor

Introduced Feb 3, 2025 Last action Apr 21, 2025

Maddy AI version diff · 6 comparisons

What changed between versions

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

MODERATE

The bill was amended to expand the definition of eligible trade schools to include specific vocational programs like HVAC, plumbing, and automotive mechanics. The credit amount was increased from $7,500 to $7,500 (no change in amount, but the definition of qualified program was expanded). The Senate version added specific examples of qualifying trades and clarified that individuals who received postsecondary tuition scholarships from technology centers are ineligible for this credit. The effective date was set to November 1, 2025.

Scope change

The bill's scope was expanded to include more specific trade programs as eligible for the tax credit, while adding an exclusion for those who received postsecondary tuition scholarships from Oklahoma technology centers.

DEFINITION

Expanded the definition of 'qualified program' to specifically include HVAC, plumbing, automotive mechanics, electrical work, carpentry, welding, and construction programs.

ELIGIBILITY

Added a new provision stating that individuals who received postsecondary tuition scholarships from Oklahoma technology centers are not eligible for this tax credit.

TIMELINE

Added a specific effective date of November 1, 2025 for the act.

TECHNICAL

Changed the bill title from 'Committee Substitute' to 'Engrossed House' and updated the legislative session information.

Floor votes · Senate Apr 16, 2025 · House Mar 12, 2025

How they voted

20–5

Passed

Total votes 25

Apr 16, 2025

D Democratic6

5 Yea 1 Nay

83% Yea

R Republican19

15 Yea 4 Nay

78% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 16, 2025

Upper · Passed

Reported Do Pass Appropriations committee; CR filed

upper

Apr 16, 2025

Senate · Passed

Senate Vote: pass (20-5)

senate

Apr 8, 2025

Committee

Referred to Appropriations

upper

Apr 8, 2025

Upper · Passed

Reported Do Pass as amended Economic Development, Workforce and Tourism committee; CR filed

upper

Mar 13, 2025

Introduced

First Reading

upper

Mar 13, 2025

Lower · Passed

Engrossed, signed, to Senate

lower

Mar 12, 2025

Committee

Referred for engrossment

lower

Mar 12, 2025

Lower · Passed

Third Reading, Measure passed: Ayes: 59 Nays: 28

lower

Mar 5, 2025

Lower · Passed

CR; Do Pass, amended by committee substitute Appropriations and Budget Committee

lower

Feb 10, 2025

Lower · Passed

Recommendation to the full committee; Do Pass, amended by committee substitute Appropriations and Budget Finance Subcommittee

lower

Feb 4, 2025

Committee

Referred to Appropriations and Budget Finance Subcommittee

lower

Feb 3, 2025

Introduced

First Reading

lower

2 primary · 0 co-sponsors