Schools; Oklahoma Parental Choice Tax Credit Program; credit amount; notice; effective date; emergency.

HB 3009 amends Oklahoma's Parental Choice Tax Credit Program to increase and adjust tax credits for families using private schools or alternative education. It sets income-based credit limits: up to $7,500 annually for households earning under $75,000, decreasing to $5,000 for those earning over $250,000. The credit covers qualified expenses like private school tuition, tutoring, textbooks, and standardized test fees for eligible students (Oklahoma residents in accredited private schools or alternative education programs). Taxpayers must submit receipts to claim the credit, which applies to tax years 2024 and beyond. The bill directly affects Oklahoma parents, guardians, and students enrolled in qualifying educational settings.