SB 684: Income tax credit; relating to the Oklahoma Parental Choice Tax Credit Act; modifying tax years for which certain annual credit limit is enforced; prescribing procedure for enforcement of annual limit. Effective date. Emergency. - Oklahoma

Floor (House) → Floor (Senate) · 5 edits

MODERATE

The bill was converted from a House version to a Senate floor version, which involved reformatting the header and renumbering sections. Substantively, the bill defines the Oklahoma Parental Choice Tax Credit Program, establishing specific credit amounts based on family income levels and student enrollment in accredited private schools.

Scope change

The bill's scope remains focused on creating a tax credit for qualified educational expenses, with no changes to the fundamental purpose of the legislation.

TECHNICAL

The header was changed from 'HOUSE OF REPRESENTATIVES' to 'SENATE FLOOR VERSION' and the page numbering was updated to reflect the Senate's version.

DEFINITION

The definitions section was reorganized and renumbered, clarifying terms such as 'Accrediting association', 'Commission', 'Curriculum', 'Department', 'Education service provider', 'Eligible student', 'Qualified expense', 'Taxpayer', and the new 'Oklahoma Parental Choice Tax Credit Program'.

FISCAL

The bill establishes a tax credit for qualified expenses, with specific dollar amounts ($7,500, $7,000, and $6,500) determined by the combined adjusted gross income of the parents or legal guardians.

ELIGIBILITY

Eligibility is restricted to taxpayers who incur qualified expenses on behalf of eligible students enrolled in private schools accredited by the State Board of Education or another accrediting association.

REQUIREMENT

The bill specifies that qualified expenses include tuition and fees, academic tutoring, textbooks, and standardized assessment fees, but excludes amounts paid with scholarships or discounted tuition.

Committee Substitute → Floor (House) · 1 edit

MINOR

The bill text was converted from a 'Committee Substitute' version to a 'Floor Version' by the House of Representatives. This change reflects the final legislative text approved by the House, incorporating amendments made during the committee process. The substantive policy content, including tax credit amounts, eligibility definitions, and program rules, remains consistent between the two versions.

Scope change

The scope of the bill's policy remains unchanged; this is a procedural update reflecting the bill's progression through the legislative process.

TECHNICAL

The document header and metadata were updated to reflect the 'House of Representatives - Floor Version' and 'Engrossed Senate' status, replacing the previous 'Committee Substitute' designation.

Senate Conference Committee Substitute → Committee Substitute · 3 edits

MINOR

The bill was converted from a Conference Committee Substitute to a Committee Substitute, removing the joint agreement between the Senate and House and reassigning the bill to the Senate alone. The substantive policy text regarding the Oklahoma Parental Choice Tax Credit was largely retained but underwent minor formatting adjustments and renumbering of statutory definitions, with no significant changes to credit amounts, eligibility criteria, or program requirements.

Scope change

The bill's legislative origin changed from a joint conference agreement to a single chamber committee substitute, meaning the House did not formally agree to the final text in this version.

TECHNICAL

The bill title and header were changed to reflect that it is now a Committee Substitute rather than a Conference Committee Substitute, indicating it originated solely from the Senate committee.

The legislative summary (the long paragraph describing the bill's purpose) was shortened by removing a reference to 'setting accreditation compliance date' and other minor phrasing differences.

Internal line numbers and page references were updated to match the new single-chamber format, and some statutory subsection numbers were renumbered sequentially.

Enrolled (final version) → Senate Conference Committee Substitute · 3 edits

MINOR

This bill is a conference committee substitute that reconciles differences between the Senate and House versions of SB 684. The primary substantive change is the addition of page breaks and page numbering (e.g., 'Req. No. 2115 Page 1'), which are administrative formatting updates required for the final enrolled version. The core legislative text regarding tax credits, definitions, and reporting requirements remains substantively identical to the previous version, with no new policy, funding, or eligibility changes introduced in this specific diff.

TECHNICAL

Added page headers and footers containing page numbers and request numbers to meet final printing standards.

Removed the 'An Act' and 'ENROLLED SENATE' headers, as this version serves as the final substitute rather than the initial enrolled bill.

Reformatted the bill title and sponsor information to align with the conference committee substitute layout.

Engrossed → Enrolled (final version) · 3 edits · May 27, 2025

MINOR

The bill was finalized as an enrolled act with additional sponsors and a slightly expanded description of its purpose. The core policy change involves adding new sponsors to the Senate and House, while the substantive text of the bill itself remains largely consistent between the engrossed and enrolled versions, with the enrolled version containing minor formatting adjustments and a more detailed summary of the act's provisions.

TECHNICAL

Added 'Seifried' as a Senate sponsor and 'Pittman' as a House sponsor to the bill header.

Updated the act's summary description to include 'setting accreditation compliance date for currently participating private schools' and 'updating statutory references' to reflect the final enrolled text.

Adjusted the bill title in the summary to reference '68 O.S. 2021, Section 205.6' instead of the previous chapter reference, aligning with the statutory citation used in the final version.

Amended And Engrossed → Engrossed · 4 edits · May 21, 2025

MODERATE

This amendment corrects the formatting and numbering of the bill while making substantive changes to the Oklahoma Parental Choice Tax Credit Act. The most significant change is the expansion of 'qualified expenses' to include non-public learning programs, academic tutoring, textbooks, and standardized test fees, in addition to private school tuition. The bill also clarifies the definition of an 'eligible student' to include those educated through other means approved by the State Board of Education.

Scope change

The scope of the tax credit was expanded to cover a broader range of educational expenses beyond just private school tuition, and the definition of eligible students was broadened to include specific alternative education arrangements.

DEFINITION

The definition of 'eligible student' was updated to explicitly include students educated pursuant to other means of education approved by the State Board of Education, in addition to those attending accredited private schools.

ELIGIBILITY

The definition of 'qualified expense' was expanded to include non-public learning programs, academic tutoring services, textbooks, curriculum, and fees for nationally standardized assessments, not just tuition and fees at accredited private schools.

TECHNICAL

The bill's title was changed from 'ENGROSSED HOUSE AMENDMENT' to 'ENGROSSED SENATE BILL', and the authorship section was updated to reflect the Senate as the primary author with the House as a coauthor.

A line item regarding the 'setting accreditation compliance date for currently participating private schools' was removed from the summary of the act's purpose.

Introduced → Amended And Engrossed · 5 edits · May 21, 2025

MODERATE

The bill was amended to correct formatting errors and update the legislative title to include new provisions regarding accreditation compliance dates and verification requirements. The substantive policy changes involve clarifying definitions of 'accrediting association' and 'education service provider,' adding a requirement for the Department of Human Services and the Oklahoma Health Care Authority to verify applicant claims, and updating the bill's effective date and emergency clause.

Scope change

The scope of the bill was expanded to include specific requirements for verifying claims by state agencies and setting a compliance date for private schools' accreditation status.

DEFINITION

Added a detailed definition for 'accrediting association' to clarify which organizations qualify for the tax credit program.

REQUIREMENT

Mandated that the Department of Human Services and the Oklahoma Health Care Authority verify certain applicant claims upon request.

TITLE

Updated the bill title to reflect the new verification requirements and accreditation compliance date.

TECHNICAL

Removed original page headers and formatting artifacts from the introduced version.

Added a House coauthor and corrected the title page layout.

Income tax credit; relating to the Oklahoma Parental Choice Tax Credit Act; modifying tax years for which certain annual credit limit is enforced; prescribing procedure for enforcement of annual limit. Effective date. Emergency.

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