Schools; Oklahoma Parental Choice Tax Credit Program; Oklahoma Tax Commission; website; effective date.

HB 3677 amends Oklahoma's Parental Choice Tax Credit Program to expand tax credits for families using private education. It directly affects Oklahoma taxpayers with eligible students attending accredited private schools or certain alternative education programs. The bill establishes income-based credit amounts (ranging from $5,000 to $7,500 annually), covers tuition, tutoring, materials, and assessments, and adds special provisions for schools serving homeless students or financially disadvantaged students. The Oklahoma Tax Commission must publish monthly updates on the program via its website, with the changes effective for tax year 2024 and beyond.