Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB1659

Introduced
2/7/22  
Refer
2/8/22  
Report Pass
2/8/22  
Engrossed
2/15/22  
Refer
3/31/22  
Report Pass
4/12/22  
Enrolled
4/20/22  

Caption

Tax credits; modifying certain Oklahoma Equal Opportunity Education Scholarship Act reporting dates. Effective date.

Impact

The changes introduced by SB 1659 have significant implications for state laws regarding educational funding. By increasing the caps on tax credits available for contributions to scholarship organizations and public school foundations, the bill aims to bolster financial resources for these entities. This is expected to enhance educational opportunities in Oklahoma, especially for low-income and special needs students, by providing more pathways for funding that may not depend solely on state budgets. Additionally, the requirement for organizations to submit regular financial statements is intended to increase transparency in how funds are utilized.

Summary

Senate Bill 1659 amends the Oklahoma Equal Opportunity Education Scholarship Act by modifying various reporting requirements and establishing new parameters for tax credits aimed at encouraging contributions to educational organizations. The bill stipulates that taxpayers, including individuals and businesses, can receive a tax credit for contributions made to eligible scholarship-granting organizations and public school foundations. The credit is set at fifty percent of the contributions made, with specified caps based on the type of contributor, thereby incentivizing private investment in public education.

Sentiment

The sentiment surrounding SB 1659 appears largely supportive among those advocating for educational reform, as it provides a financial mechanism to support schools and improve academic outcomes. Proponents argue that tax credits for contributions could drive greater private sector involvement in education, fostering innovative programs in public schools. However, there are concerns about the potential for misuse of funds and the effectiveness of some scholarship-granting organizations in meeting educational needs. Critics suggest that the emphasis on private funding could detract from public school funding and exacerbate inequities in education.

Contention

A notable point of contention raised in discussions around the bill is the concern over the accountability of scholarship-granting organizations. Critics argue that without strict regulations, some organizations may prioritize administrative costs over the direct educational benefits to students. Furthermore, the expansion of tax credits might lead to a decrease in public funding for schools, as tax revenues that could support state education could be redirected to private or nonprofit entities. The debate highlights a broader discussion on the balance between public funding of education versus privatization efforts in Oklahoma's educational system.

Companion Bills

No companion bills found.

Previously Filed As

OK HB3974

Education scholarships; Oklahoma Equal Opportunity Education Scholarship Act; definitions; effective date.

OK HB2701

Revenue and taxation; creating the Education Investment for Oklahoma Act; modifying the Equal Opportunity Education Scholarship Act; effective date.

OK SB1080

Revenue and taxation; modifying the Equal Opportunity Education Scholarship Act. Effective date.

OK HB3756

Revenue and taxation; Oklahoma Equal Opportunity Education Scholarship Act; modifying definition of eligible student; effective date.

OK HB1846

Education scholarships; revising household income limitations for Oklahoma Equal Opportunity Education Scholarship eligibility; effective date.

OK SB1405

Income tax credit; adding contributions to higher education institutions for eligibility for tax credit pursuant to the Oklahoma Equal Opportunity Education Scholarship Act; providing procedures. Effective date.

OK HB2318

Schools; Equal Opportunity Education Scholarship Act; foundations; tax credits; emergency.

OK HB2318

Schools; Equal Opportunity Education Scholarship Act; foundations; tax credits; emergency.

OK HB1760

Revenue and taxation; Equal Opportunity Education Scholarship Act; tax credit; foundations; cap; contribution; eligibility; rules.

OK SB60

Income tax; modifying certain apportionment factors for determining Oklahoma taxable income for certain tax years. Effective date.

Similar Bills

OK SB600

Oklahoma Tax Commission; licenses and permits; authorizing the written protest of certain license and permit refusal within certain period. Effective date.

OK SB600

Oklahoma Tax Commission; licenses and permits; authorizing the written protest of certain license and permit refusal within certain period. Effective date.

OK HB1760

Revenue and taxation; Equal Opportunity Education Scholarship Act; tax credit; foundations; cap; contribution; eligibility; rules.

OK HB2318

Schools; Equal Opportunity Education Scholarship Act; foundations; tax credits; emergency.

OK HB2318

Schools; Equal Opportunity Education Scholarship Act; foundations; tax credits; emergency.

OK HB2651

Revenue and taxation; income tax credit; education improvement grant organizations; scholarship granting organizations; effective date.

OK HB2701

Revenue and taxation; creating the Education Investment for Oklahoma Act; modifying the Equal Opportunity Education Scholarship Act; effective date.