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ENGROSSED SENATE AMENDMENT
TO
ENGROSSED HOUSE
BILL NO. 1934 By: McCall of the House
and
Treat of the Senate
An Act relating to parental rights; amending 25 O.S.
2021, Section 2003, which relates to parental
involvement; providing that school pro vide plan for
parent participation in certain areas; and providing
an effective date.
AUTHOR: Add the following Senate Coauthors: Stanley, Thompson
(Kristen), Bullard, Haste, Green, Seifried, Standridge,
Coleman, Prieto, Daniels, Bergstrom , Rader, Garvin,
Newhouse, Rogers, and Woods
AMENDMENT NO. 1. Page 1, strike the title, enacting clause and
entire bill and insert
“An Act relating to students; creating the Oklahoma
Parental Choice Tax Credit Act; providing short
title; providing legislative int ent; defining terms;
creating the Oklahoma Parental Choice Tax Credit
Program; providing purpose ; creating income tax
credit for certain taxpayers beginning in certain tax
year; prescribing maximum credit amount s based on
certain income levels ; directing taxpayer claiming
certain credit to retain certain receipts and submit
them upon certain requ est; prescribing maximum amount
of credits for certain tax years; authorizing the
Oklahoma Tax Commission to prescribe certain
applications and certain deadline ; providing for
advancement of certain credit in installments;
providing procedures for claiming credit; directing
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the Commission to give first p reference in making
installments to certain taxpayers; authorizing dual
participation in certain program ; authorizing the
Commission to conduct or contract for certain audit;
authorizing prorated recapture of credits under
certain circumstances ; directing certain credit
amount to be reduced if certain event occurs;
requiring the posting of certain credit amounts;
requiring the State Department of Education to
provide certain notice; directing implementation of
certain system; requiring coordination of a process
to verify student enrollment statu s; providing for
promulgation of rules; providing immunity fro m
liability for certain actions; a llowing certain
parents to intervene in certain legal proce eding;
prohibiting severability of act provisions; providing
for codification; providing an effective date; and
declaring an emergency .
BE IT ENACTED BY THE PE OPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 28 -100 of Title 70, unless there
is created a duplication in numbering, reads as follows:
A. This act shall be know n and may be cited as the “Oklahoma
Parental Choice Tax Credit Act ”.
B. It is the intent of the Legislature that parents, legal
guardians, custodians, and others with legal author ity over children
in this state be able to choose educational services that meet the
needs of their individual children. The Legislature affirms that
parents and legal guardians are best suited to make choices to help
children in this state reach their fu ll potential and achieve a
brighter future.
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SECTION 2. NEW LAW A new section of law to be codified
in the Oklahoma Statut es as Section 28-101 of Title 70, unless there
is created a duplication in numbering, reads as follows:
A. As used in the Oklahoma Parental Choice Tax Credit Act:
1. “Commission” means the Oklahoma Tax Commission;
2. “Curriculum” means a complete course of study for a
particular content area or grade level;
3. “Department” means the State Department of Educatio n;
4. “Education service provider ” means a person, business,
public school district, public charter school, magnet school, or
organization that provides educational goods and/or services to
eligible students;
5. “Eligible student” means a resident of thi s state who is
eligible to enroll in a public school in this state. Eligible
student shall include a student who is enrolled in and attends a
private school accredited by the State Board of Education or another
accrediting association or a student who is educated pursuant to the
other means of education exception provided for in subsection A of
Section 10-105 of Title 70 of the Oklahoma Statutes;
6. “Qualified expense” for the purpose of claiming the credit
authorized by subparagraph a of paragraph 1 of s ubsection C of this
section means tuition and fees at a private school accre dited by the
State Board of Education or another accrediting association;
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7. “Qualified expense” for the purpose of claiming the credit
authorized by subparagraph b of paragraph 1 of subsection C of this
section means the following expenditures:
a. tuition and fees for nonpublic online learning
programs,
b. academic tutoring services provide d by an individual
or a private academic tutoring facility,
c. textbooks, curriculum, or oth er instructional
materials including, but not limited to, supplemental
materials or associated online instruction required by
an education service provider, and
d. fees for nationally standardized assessments
including, but not limited to, assessments used to
determine college admission and advanced placement
examinations as well as tuition and fees for tutoring
or preparatory courses for the assessments ; and
8. “Taxpayer” means a biological or adoptive parent,
grandparent, aunt, uncle, legal guardian, cus todian, or other person
with legal authority to act on behalf of an eligible student.
B. There is hereby created the Oklahoma Parental Choice Tax
Credit Program to provide an income tax credit to a taxpayer for
qualified expenses to support the education of eligible students in
this state.
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C. For the tax year 2024 and subsequent tax years, there shall
be allowed against the tax imposed by Section 2355 of Title 68 of
the Oklahoma Statutes a credit for any Oklahoma taxpayer who incurs
a qualified expense on behalf of an eligible student , to be
administered subject to the following amounts for each tax year:
1. If the eligible student attends a private school accredited
by the State Board of Education or another accrediting association,
the maximum credit amount shall be:
a. (1) Seven Thousand Five Hundred Dollars ($7,500.00)
or the amount of tuition and fees for the private
school, whichever is less , if the eligible
student is a member of a household in which the
total adjusted gross income during the second
preceding tax year does not exceed Seventy-five
Thousand Dollars ($75,000.00),
(2) Seven Thousand Dollars ($7,000.00) or the amount
of tuition and fees for the private school,
whichever is less, if the eligible student is a
member of a household in which the total adjusted
gross income during the second preceding tax year
is more than Seventy-five Thousand Dollars
($75,000.00) but does not exceed One Hundred
Fifty Thousand Dollars ($150,000.00),
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(3) Six Thousand Five Hundre d Dollars ($6,500.00) or
the amount of tuition and fees for the private
school, whichever is less, if the eli gible
student is a member of a household in which the
total adjusted gross income during the second
preceding tax year is more than One Hundred Fifty
Thousand Dollars ($150,000.00) but does not
exceed Two Hundred Twenty-five Thousand Dollars
($225,000.00),
(4) Six Thousand Dollars ($6,000.00) or the amount of
tuition and fees for the private school,
whichever is less, if the eligible student is a
member of a household in which the t otal adjusted
gross income during the second preceding tax year
is more than Two Hundred Twenty-five Thousand
Dollars ($225,000.00) but does not exceed Two
Hundred Fifty Thousand Dollars ($25 0,000.00), or
(5) Five Thousand Dollars ( $5,000.00) or the amount
of tuition and fees for the private school,
whichever is less, if the eligi ble student is a
member of a household in which the total adjusted
gross income during the second preceding tax year
is more than Two Hundred Fifty Thousand Dollars
($250,000.00), and
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b. One Thousand Dollars ($1, 000.00) in qualified expenses
per eligible student in each tax year if the eligible
student is educated pursuant to the other means of
education exception provided for in subsection A of
Section 10-105 of Title 70 of the Okl ahoma Statutes.
To claim the credit, the taxpayer shall submit to the
Commission receipts for qualified expense s as defined
by paragraph 7 of subsection A of this section;
2. The taxpayer shall retain all receipts of qualified expenses
as proof of the amounts paid each tax year the credit is claimed and
shall submit them to the Commission upon request; and
3. If the credit exceeds the tax imposed by Section 2355 of
Title 68 of the Oklahoma Statutes, th e excess amount shall be
refunded to the taxpayer.
D. 1. a. For tax year 2024, the total amount of credits
authorized by subparagraph a of paragraph 1 of
subsection C of this section shall not exceed One
Hundred Fifty Million Dollars ($150,000,000.00).
b. For tax year 2025, the total amount of credits
authorized by subparagraph a of paragraph 1 of
subsection C of this section shall not exceed Two
Hundred Million Dollars ($200,000,000.00).
c. For tax year 2026, and subsequent tax years , the total
amount of credits authorized by subparagraph a of
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paragraph 1 of subsection C of this section shall not
exceed Two Hundred Fifty Million Dol lars
($250,000,000.00).
2. For tax year 2025, and subsequent tax years, the total
amount of credits aut horized by subparagraph b of paragraph 1 of
subsection C of this section sha ll not exceed Five Million Dollars
($5,000,000.00).
E. The Commission shall prescribe applications for the purposes
of claiming the credits authorized by t he Oklahoma Parental Ch oice
Tax Credit Act and a deadline by which applications shall be
submitted. A taxpayer claiming the credit authorized by
subparagraph a of paragraph 1 of subsection C of this section shall
submit an application prescribed by the Commission to receive the
credit in two installments, each of which shall be half of the
expected amount of tuition and fe es for the private school based on
the affidavit submitt ed pursuant to this subsection, but in no event
shall an installment payment exceed half the amount of the credit
authorized by subparagraph a of paragraph 1 of subsection C of thi s
section. A taxpayer claiming the credit authorized by subparagraph
a of paragraph 1 of subsection C of this section shall submit to the
Commission an affidavit from the private school in which the
eligible student is enrolled or is expected to enroll wi th the
tuition and fees to be charged the taxpayer for the applicable
school year. In reviewing applications submitted by e ligible
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taxpayers to determine whether they qualify for a credit authorized
by subparagraph a of paragraph 1 of subsection C of this section,
the Commission shall give first preference in making installments to
taxpayers who qualify pursuant to divisions ( 1) and (2) of
subparagraph a of paragraph 1 of subsection C of this section. The
Commission shall make the installments based on th e expected amount
of tuition and fee amounts on the affidavit submitted purs uant to
this subsection.
F. Taxpayers claiming the credit shall:
1. Only claim the credit for qualified expenses as defined in
paragraphs 6 and 7 of subsection A of this section to provide an
education for an eligible student;
2. Ensure no other person is claiming a credit for the eligible
student;
3. Not claim the credit for an elig ible student who enrolls as
a full-time student in a public school district, public charter
school, public virtual charter s chool, or magnet school; and
4. Comply with rules and requirements established by the
Commission for administration of the Oklahoma Parental Choice Tax
Credit Program.
G. Eligible students m ay accept a scholarship from the Lindsey
Nicole Henry Scholarshi ps for Students with Disabilities Program
created by Section 13-101.2 of Title 70 of the Oklahoma Statutes
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while participating in th e Oklahoma Parental Choice Tax Credit
Program.
H. 1. The Commission shall have the authority to conduct an
audit or contract for the auditing of receipts fo r qualified
expenses submitted pursuant to subparagraph b of paragraph 1 of
subsection C of this s ection.
2. The Commission shall be authorized to recapture the credits
otherwise authorized by the provisions of this act on a p rorated
basis if an audit conducted pursuant to this subsection shows that
the credit was claimed for expenditures that were no t qualified
expenses or it finds that the taxpayer has claim ed an eligible
student who no longer attends a private school or has enrolled in a
public school in the state.
I. In the event of a failure of revenue pursuant to the
Oklahoma State Finance Act, the tax credits otherwise authorized in
subsection C of this section shall be reduced proportionately to the
reduction in the amo unt of money appropriated to the State Board of
Education for the financial support of public schools for the fiscal
year in which the failure of revenue occurs.
J. The Commission shall make available on its website the
amount of credits claimed each tax year pursuant to subparagraphs a
and b of paragraph 1 of subsection C of this section.
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SECTION 3. NEW LAW A new section of law to be codified
in the Oklahoma Statu tes as Section 28-102 of Title 70, unless there
is created a duplicat ion in numbering, reads as follows:
A. The State Department of Education shall provide parents,
legal guardians, custodians, o r other persons with legal authority
of eligible students wi th disabilities notice that participation in
the Oklahoma Parental Ch oice Tax Credit Program shall have the same
effect as a parental revocation of consent pursuant to 20 U.S.C.,
Sections 1414(a)(1)(D) and 1414(C) of the Individuals with
Disabilities Education Act (IDEA) and an explanation of the rights
parents, legal guard ians, custodians, or other persons with lega l
authority of eligible students with disabilities have under IDEA and
any applicable state laws and regulations.
B. The Department shall impl ement a commercially viable, cost-
effective, and user-friendly system for users to publicly rate,
review, and share information about education service providers.
C. The Oklahoma Tax Commission s hall coordinate with the State
Department of Education to de velop a process to review student
enrollment information in order to verify that an eligible student
who is claimed by a taxpayer receiving a tax credit is not enrolled
in a public school in the s tate.
D. The Commission may promulgate rules to implement t he
provisions of the Oklahoma Parental Choice Tax Credit Act. The
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State Board of Education may promulgate rules to implement the
provisions of this section.
SECTION 4. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 28-103 of Title 70, unless there
is created a duplication in numbering, reads as follows:
A. No liability shall arise on the part of the Oklahoma Tax
Commission, State Departme nt of Education, State Board of Education,
the state, a public school district, a public charter school, a
public virtual charter s chool, or a magnet school based on the award
of or use of a tax credit pursuant to the Oklahoma Parental Choice
Tax Credit Act.
B. If any part of the Oklahoma Parental Choice Tax Credit Act
is challenged in a state court as violating either the Oklahoma
Constitution or United States Constitution, t axpayers shall be
permitted to intervene for the purposes of defending the Oklaho ma
Parental Choice Tax Credit Program’s constitutionality. Ho wever,
for the purposes of judicial administration, a court may requi re
that all taxpayers file a joint brief so long as they are not
required to join any brief filed on behalf of any named stat e
defendant.
C. The provisions of the Oklahoma Parental Choic e Tax Credit
Act shall not be severable, and if any provision of the Oklahoma
Parental Choice Tax Credit Act or t he application thereof to any
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person or circumstances is held invalid, such invalidity shall
invalidate the other provisions or applications of this act.
SECTION 5. This act shall become effective July 1, 2023.
SECTION 6. It being immediately necessary for the preservation
of the public peace, health , or safety, an emergency is hereby
declared to exist, by reason whereof thi s act shall take effect a nd
be in full force from and after its passage and approval. ”
Passed the Senate the 27th day of April, 2023.
Presiding Officer of the Senate
Passed the House of Representatives the ____ day of __________,
2023.
Presiding Officer of the House
of Representatives
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ENGROSSED HOUSE
BILL NO. 1934 By: McCall of the House
and
Treat of the Senate
An Act relating to parental rights; amending 25 O.S.
2021, Section 2003, which relates to parental
involvement; providing that school pro vide plan for
parent participation in certain areas; and providing
an effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 7. AMENDATORY 25 O.S. 2021, Se ction 2003, is
amended to read as foll ows:
Section 2003. A. The board of education of a school district,
in consultation with parents, tea chers and administrators, shall
develop and adopt a policy to promote the invo lvement of parents and
guardians of children enrolled in the schools within the school
district, including:
1. A plan for parent participation in the schools which is
designed to improve parent and teacher cooperation in such areas as
homework, attendance , curriculum transparency, content
appropriateness, and discipline;
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2. Procedures by which paren ts may learn about the course of
study for their children and review learning mat erials, including
the source of any supplemental educational materials;
3. Procedures by which parents who object t o any learning
material or activity on the basis that it is harmful may withdraw
their children from the a ctivity or from the class or progr am in
which the material is used. Objection to a learning material or
activity on the basis that it is harmful incl udes objection to a
material or activity because it questio ns beliefs or practices in
sex, morality or rel igion;
4. If a school district of fers any sex education curricula
pursuant to Section 11 -105.1 of Title 70 of the Oklahoma Statutes or
pursuant to any rules adopted by the State Board of Education,
procedures to opt out of a school district from providing sex
education instruction to a ch ild if the child's parent provides
written objection to the child 's participation in the sex education
curricula;
5. Procedures by which parents will be notified in advance o f
and given the opportunity to withdraw their c hildren from any
instruction or presentations regarding sexuality in courses other
than formal sex education curricula pursuant to Section 11 -105.1 of
Title 70 of the Oklahoma Statutes;
6. Procedures by which parents may learn about the nature and
purpose of clubs and activities that are part of the school
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curriculum, as well as extracurricular clubs and activities that
have been approved by the school ; and
7. Procedures by which parents may learn about paren tal rights
and responsibilities under the laws of this state, including the
following:
a. the right to opt out of a sex education curriculum if
one is provided by the school district,
b. open enrollment rights,
c. the right to opt out of assignments pursua nt to this
section,
d. the right to be exempt f rom the immunization laws of
the state pursuant to Section 1210.192 of Title 70 of
the Oklahoma Statutes,
e. the promotion requirements prescribed in Section
1210.508E of Title 70 of the O klahoma Statutes,
f. the minimum course of study and competency
requirements for graduation from high school
prescribed in Section 11 -103.6 of Title 70 of the
Oklahoma Statutes,
g. the right to opt out of instruction o n the acquired
immune deficiency syndr ome pursuant to Secti on 11-
103.3 of Title 70 of the Oklahoma Statute s,
h. the right to review test res ults,
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i. the right to participate in gifted programs pursuant
to Sections 1210.301 through 1210.308 of Title 70 of
the Oklahoma Statutes,
j. the right to inspect instructional materials used in
connection with any research or experimentation
program or project pursuant to Section 11 -106 of Title
70 of the Oklahoma Statutes,
k. the right to receive a school report card,
l. the attendance requirements prescri bed in Section 10-
106 of Title 70 of the Oklahoma Statutes,
m. the right to public review of courses o f study and
textbooks,
n. the right to be excused from school attendance for
religious purposes,
o. policies related to parental involvement pursuant to
this section,
p. the right to participate in parent-teacher
associations and organizations that are san ctioned by
the board of education of a school district, and
q. the right to opt out of any data collection instrumen t
at the district level that would cap ture data for
inclusion in the state longitudinal student data
system except what is necessary and ess ential for
establishing a student 's public school record.
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B. The board of education of a school district may adopt a
policy to provide to parents the inf ormation required by this
section in an electronic form.
C. A parent shall submit a written request f or information
pursuant to this section during regular business hours to either the
school principal at the school s ite or the superintendent of the
school district at the off ice of the school district. Within ten
(10) days of receiving the request for in formation, the school
principal or the superintendent of the school district shall either
deliver the requested info rmation to the parent or submit to the
parent a written exp lanation of the reasons for the denial of the
requested information. If the requ est for information is denied or
the parent does not receive the requested information within fifteen
(15) days after submitting the request for informati on, the parent
may submit a written request for the information to t he board of
education of a school district, which shall formally consider the
request at the next scheduled public meeting of the board if the
request can be properly noticed on the agenda . If the request
cannot be properly noticed on the agenda, the boar d of education of
a school district shall formally consider the request at the next
subsequent public meeting of the board.
SECTION 8. This act shall become effective November 1, 2023.
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Passed the House of Representatives the 21st day of March, 2023.
Presiding Officer of the House
of Representatives
Passed the Senate the ____ day of __________, 2023.
Presiding Officer of the Senate