HB 3704 directs Oklahoma to participate in a federal income tax credit program allowing individuals to claim a credit for donations to scholarship granting organizations (SGOs). The bill requires the Governor to certify Oklahoma's participation to the U.S. Treasury and designates the Oklahoma Tax Commission to register SGOs, maintain their lists, and handle federal reporting. This enables Oklahoma taxpayers to claim the federal credit for qualifying donations, while coordinating with Oklahoma's existing state tax credit for SGO contributions. The law takes effect July 1, 2026, and remains in place until changed by law or federal policy.
HB 4411 amends Oklahoma's Parental Choice Tax Credit program to allow taxpayers to claim credits for private school tuition and related expenses (like textbooks and tutoring) at accredited schools, with credit amounts based on family income (up to $7,500 annually for lower-income families). It requires accredited private schools to publicly display their tuition costs and updates the Oklahoma Tax Commission's website to include program details. The bill directly affects Oklahoma parents/guardians with eligible students who choose accredited private schools and the Tax Commission in administering the program. The credit applies to qualified expenses for students attending accredited private schools or participating in approved nonpublic learning programs.
HB 3708 modifies Oklahoma's tax credit system to expand education-related incentives. It creates three tax credit options: 50% of contributions (up to $1,000 for individuals, $2,000 for joint filers, or $100,000 for businesses) to scholarship-granting organizations, educational improvement grant organizations, or public school foundations/districts. A 75% credit is available for donors who commit to contributing the same amount for two consecutive years. Organizations receiving funds must annually submit audited financial reports to the Oklahoma Tax Commission and publicly share program outcomes. The bill directly affects individual taxpayers, businesses, and eligible education-focused nonprofits.
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.
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.
SB 2070 strengthens oversight of Oklahoma charter schools by adding detailed requirements for new applications and annual performance reviews. It mandates 10 hours of state-approved training for applicants and sponsors before submitting applications, and requires 34 specific items in applications - including financial plans, academic alignment, disability support plans, and organizational charts. The bill also requires sponsors to conduct annual performance reviews, post summaries on their websites, and include specific data in reports to the Statewide Charter School Board. These changes directly affect charter school applicants, sponsors, and governing boards by increasing transparency and accountability in school operations.
HB 3230 amends Oklahoma's Parental Choice Tax Credit Program to adjust income-based tax credits for parents paying for private school education. It allows tax credits of up to $7,500 annually (reduced for higher-income households) for tuition at accredited private schools, with a $1,000 cap for students using other education options. Special provisions provide full $7,500 credits for students experiencing homelessness or attending schools primarily serving financially disadvantaged students. The credit is claimed against Oklahoma state income tax for tax years 2024 and beyond, subject to specific eligibility requirements.
HB 2088 requires Oklahoma public school districts to create and publish policies allowing homeschooled students (defined as "students educated by other means") to participate in extracurricular activities starting in the 2025-2026 school year. To participate, these students must register by July 1 each year, pay equivalent fees, follow the same behavioral and academic standards as enrolled students, and meet academic requirements through an agreement between their parent and the district. The bill amends existing law to mandate that school athletic associations permit this participation and comply with the new requirements. It takes effect July 1, 2025, and applies directly to homeschooling families and public school districts in Oklahoma.
SB 366 changes Oklahoma's charter school application process by removing the requirement for applicants to first submit proposals to the local school district. Instead, starting July 1, 2025, new charter school applications must be submitted directly to a proposed sponsor (such as a school district board, university, or approved organization). This applies to all new applications filed after July 1, 2024, streamlining the process for charter school developers. Virtual charter schools remain subject to separate submission rules with the Statewide Charter School Board. The bill updates statutory language to reflect this procedural shift.
SB 684 modifies Oklahoma's Parental Choice Tax Credit Act by increasing the annual credit limit to $7,500 for eligible taxpayers claiming credits for private school tuition and related education expenses. It changes the tax years for which the credit limit applies and requires the Oklahoma Tax Commission to maintain a publicly accessible, searchable online list of all taxpayers claiming the credit, including their names, credit amounts, and the specific law authorizing the credit. This bill directly affects Oklahoma taxpayers claiming the education credit and participating private schools, which must provide information to the Tax Commission. The law also specifies that qualified expenses include tuition at accredited private schools or certain educational services like tutoring and materials. The changes take effect immediately upon the bill's approval.
