HB 3705: Schools; Parental Choice Tax Credit Program; increasing the amount of credits authorized. - Oklahoma

Floor (House) → Floor (Senate) · 3 edits

MINOR

The bill text was reformatted from a House version to a Senate version, updating the header and authorship credits. Substantively, the definition of 'qualified expenses' was expanded to include online tutoring, specific instructional materials, and standardized testing fees. Additionally, the maximum tax credit amounts were increased for higher-income families, raising the cap from $6,000 to $6,500 for households earning between $150,000 and $225,000.

Scope change

The bill's scope was broadened to cover a wider range of educational costs, including online programs and testing fees, and the financial benefit was increased for higher-income taxpayers.

DEFINITION

Expanded the definition of 'qualified expenses' to explicitly include online or in-person nonpublic learning programs, academic tutoring services, specific instructional materials, and fees for nationally standardized assessments.

FISCAL

Increased the maximum tax credit amount for taxpayers with an adjusted gross income between $150,000 and $225,000 from $6,000 to $6,500.

TECHNICAL

Updated document headers to reflect the Senate Floor Version and revised the list of bill sponsors to include additional names.

House Committee Substitute → Floor (House) · 2 edits

MINOR

The bill text was updated from the House Committee Substitute version to the Floor version, incorporating amendments made by the Senate. The substantive policy content regarding tax credit amounts and eligibility criteria remains identical to the previous version, with the primary changes being the addition of Senate sponsor attribution and the removal of the original House sponsor's name.

TECHNICAL

The document header was updated to reflect the 'Floor Version' and added the Senate sponsor, Daniels, while removing the original House sponsor, Caldwell.

Page numbering and formatting markers were adjusted to align with the new Floor version layout.

Proposed Committee Substitute (full committee) 1 → House Committee Substitute · 1 edit

MINOR

The bill was amended to transition from a 'Proposed Committee Substitute' to a 'House Committee Substitute,' indicating the bill has passed the House committee stage. The substantive policy content, including the creation of the Oklahoma Parental Choice Tax Credit Program, definitions, and credit amounts, remains unchanged from the previous version.

Scope change

The scope of the bill's applicability and policy provisions remains unchanged; only the procedural status of the document was updated.

TECHNICAL

The document header was updated to reflect the bill's progression from a 'Proposed Committee Substitute' to a 'House Committee Substitute,' signifying it has been reviewed and approved by the House Committee.

Enrolled (final version) → Proposed Committee Substitute (full committee) 1 · 4 edits

MODERATE

The bill was completely rewritten by the committee, replacing the original text with a new version that clarifies the scope of the Parental Choice Tax Credit Program. The most significant substantive change is the addition of 'academic tutoring services' as a qualified expense, expanding what parents can claim credits for beyond just private school tuition. The committee also added a formal emergency clause and adjusted the title to reflect these modifications.

Scope change

The bill's scope was expanded to include academic tutoring services as a qualified expense for the tax credit, in addition to private school tuition and other instructional materials.

ELIGIBILITY

Added 'academic tutoring services provided by an individual or a private academic tutoring facility' to the list of qualified expenses eligible for the tax credit.

TITLE

Changed the bill title from 'increasing the amount of credits' to 'modifying amount of credits' to accurately reflect the addition of new expense categories rather than just a dollar increase.

TECHNICAL

Added a formal 'declaring an emergency' clause to the act, allowing it to take effect immediately without waiting for the next legislative session.

The entire text of the bill was replaced with a new version that includes line numbers and formatting typical of a committee substitute, though the core definitions for terms like 'Accrediting association' and 'Eligible student' remained consistent with the original.

Engrossed → Enrolled (final version) · 5 edits · Apr 28, 2026

MODERATE

The bill was finalized as Enrolled, adding a new tier of funding for families with higher incomes and clarifying that the credit can now be used for tutoring and curriculum materials, not just private school tuition. This expands the program's financial support to more families and broadens the definition of qualified expenses.

Scope change

The bill's scope expanded to include additional income brackets for credit eligibility and new categories of allowable expenses.

FISCAL

Added a new funding tier providing a $6,500 credit for families with incomes between $150,000 and $225,000, and a $6,000 tier for incomes between $225,000 and $250,000.

Added a new funding tier providing a $5,000 credit for families with incomes exceeding $250,000.

ELIGIBILITY

Added a specific provision allowing a $1,000 credit for students participating in the 'other means of education' exception (homeschooling/alternative education) rather than traditional private schools.

REQUIREMENT

Expanded the definition of 'qualified expenses' to include academic tutoring services, textbooks, curriculum, and fees for standardized testing, in addition to private school tuition.

TECHNICAL

Changed the document header from 'Engrossed' to 'Enrolled' and added a subject line, indicating the bill has passed both houses and is ready for signature.

Introduced → Engrossed · 5 edits · Apr 27, 2026

MODERATE

This bill updates the Oklahoma Parental Choice Tax Credit Program by increasing credit amounts for future fiscal years and clarifying definitions. It expands the list of eligible expenses to include academic tutoring and standardized testing fees, and it adjusts income thresholds for calculating credit amounts. The bill also formally adds Senate sponsors to the legislation.

Scope change

The bill's scope is expanded to include nonpublic learning programs, academic tutoring services, and standardized assessment fees as eligible expenses for the tax credit.

TIMELINE

The effective date for the increased credit amounts was changed from the 2027 fiscal year to the 2027 fiscal year and subsequent years, while the original text referenced 2027; the specific dollar amounts were adjusted to reflect higher limits for future years.

ELIGIBILITY

The definition of 'qualified expense' was expanded to explicitly include academic tutoring services provided by individuals or facilities, textbooks and curriculum materials, and fees for nationally standardized assessments used for college admission or advanced placement.

FISCAL

The maximum credit amounts were increased for taxpayers based on their income levels, with the highest tier rising from $7,500 to $7,500 (no change in top tier) but the middle tiers adjusted to $7,000 and $6,500 for specific income brackets, and a new lower tier of $6,000 introduced for higher incomes.

DEFINITION

The definition of 'eligible student' was clarified to include students expected to enroll in a private school accredited by the State Board of Education or another accrediting association.

TECHNICAL

The bill was amended to include Senate sponsors (Paxton and Daniels) and updated the legislative session information from 'Introduced' to 'Engrossed'.

Schools; Parental Choice Tax Credit Program; increasing the amount of credits authorized.

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