Oklahoma 2023 Regular Session

Oklahoma House Bill HB1934 Compare Versions

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1-An Act
2-ENROLLED HOUSE
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3+ENGR. S. A. TO ENGR. H. B. NO. 1934 Page 1 1
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28+ENGROSSED SENATE AMENDMENT
29+TO
30+ENGROSSED HOUSE
331 BILL NO. 1934 By: McCall of the House
432
533 and
634
7- Treat, Stanley, Thompson
8-(Kristen), Bullard, Haste,
9-Green, Seifried,
10-Standridge, Coleman,
11-Prieto, Daniels, Bergstrom,
12-Rader, Garvin, Newhouse,
13-Rogers, Woods, and Stewart
14-of the Senate
35+ Treat of the Senate
1536
1637
1738
1839
19-An Act relating to students; creating the Oklahoma
40+An Act relating to parental rights; amending 25 O.S.
41+2021, Section 2003, which relates to parental
42+involvement; providing that school pro vide plan for
43+parent participation in certain areas; and providing
44+an effective date.
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50+AUTHOR: Add the following Senate Coauthors: Stanley, Thompson
51+(Kristen), Bullard, Haste, Green, Seifried, Standridge,
52+Coleman, Prieto, Daniels, Bergstrom , Rader, Garvin,
53+Newhouse, Rogers, and Woods
54+
55+
56+AMENDMENT NO. 1. Page 1, strike the title, enacting clause and
57+entire bill and insert
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60+“An Act relating to students; creating the Oklahoma
2061 Parental Choice Tax Credit Act; providing short
2162 title; providing legislative int ent; defining terms;
2263 creating the Oklahoma Parental Choice Tax Credit
2364 Program; providing purpose ; creating income tax
2465 credit for certain taxpayers beginning in certain tax
2566 year; prescribing maximum credit amount s based on
2667 certain income levels ; directing taxpayer claiming
2768 certain credit to retain certain receipts and submit
2869 them upon certain requ est; prescribing maximum amount
2970 of credits for certain tax years; authorizing the
3071 Oklahoma Tax Commission to prescribe certain
3172 applications and certain deadline ; providing for
3273 advancement of certain credit in installments;
3374 providing procedures for claiming credit; directing
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34101 the Commission to give first p reference in making
35102 installments to certain taxpayers; authorizing dual
36103 participation in certain program ; authorizing the
37104 Commission to conduct or contract for certain audit;
38105 authorizing prorated recapture of credits under
39106 certain circumstances ; directing certain credit
40107 amount to be reduced if certain event occurs;
41108 requiring the posting of certain credit amounts;
42109 requiring the State Department of Education to
43110 provide certain notice; directing implementation of
44111 certain system; requiring coordination of a process
45112 to verify student enrollment statu s; providing for
46-promulgation of rules; providing immunity fro m ENR. H. B. NO. 1934 Page 2
113+promulgation of rules; providing immunity fro m
47114 liability for certain actions; a llowing certain
48115 parents to intervene in certain legal proce eding;
49-prohibiting severability of act provisions; and
50-providing for codification.
116+prohibiting severability of act provisions; providing
117+for codification; providing an effective date; and
118+declaring an emergency .
51119
52120
53121
54-SUBJECT: Students
55122
56123 BE IT ENACTED BY THE PE OPLE OF THE STATE OF OKLAHOMA:
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58124 SECTION 1. NEW LAW A new section of law to be codified
59125 in the Oklahoma Statutes as Section 28 -100 of Title 70, unless there
60126 is created a duplication in numbering, reads as follows:
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62127 A. This act shall be know n and may be cited as the “Oklahoma
63128 Parental Choice Tax Credit Act ”.
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65129 B. It is the intent of the Legislature that parents, legal
66130 guardians, custodians, and others with legal author ity over children
67131 in this state be able to choose educational services that meet the
68132 needs of their individual children. The Legislature affirms that
69133 parents and legal guardians are best suited to make choices to help
70134 children in this state reach their fu ll potential and achieve a
71135 brighter future.
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73162 SECTION 2. NEW LAW A new section of law to be codified
74163 in the Oklahoma Statut es as Section 28-101 of Title 70, unless there
75164 is created a duplication in numbering, reads as follows:
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77165 A. As used in the Oklahoma Parental Choice Tax Credit Act:
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79166 1. “Commission” means the Oklahoma Tax Commission;
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81167 2. “Curriculum” means a complete course of study for a
82168 particular content area or grade level;
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84169 3. “Department” means the State Department of Educatio n;
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86170 4. “Education service provider ” means a person, business,
87171 public school district, public charter school, magnet school, or
88172 organization that provides educational goods and/or services to
89173 eligible students;
90- ENR. H. B. NO. 1934 Page 3
91174 5. “Eligible student” means a resident of thi s state who is
92175 eligible to enroll in a public school in this state. Eligible
93176 student shall include a student who is enrolled in and attends a
94177 private school accredited by the State Board of Education or another
95178 accrediting association or a student who is educated pursuant to the
96179 other means of education exception provided for in subsection A of
97180 Section 10-105 of Title 70 of the Oklahoma Statutes;
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99181 6. “Qualified expense” for the purpose of claiming the credit
100182 authorized by subparagraph a of paragraph 1 of s ubsection C of this
101183 section means tuition and fees at a private school accre dited by the
102184 State Board of Education or another accrediting association;
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104211 7. “Qualified expense” for the purpose of claiming the credit
105212 authorized by subparagraph b of paragraph 1 of subsection C of this
106213 section means the following expenditures:
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108214 a. tuition and fees for nonpublic online learning
109215 programs,
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111216 b. academic tutoring services provide d by an individual
112217 or a private academic tutoring facility,
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114218 c. textbooks, curriculum, or oth er instructional
115219 materials including, but not limited to, supplemental
116220 materials or associated online instruction required by
117221 an education service provider, and
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119222 d. fees for nationally standardized assessments
120223 including, but not limited to, assessments used to
121224 determine college admission and advanced placement
122225 examinations as well as tuition and fees for tutoring
123226 or preparatory courses for the assessments ; and
124-
125227 8. “Taxpayer” means a biological or adoptive parent,
126228 grandparent, aunt, uncle, legal guardian, cus todian, or other person
127229 with legal authority to act on behalf of an eligible student.
128-
129230 B. There is hereby created the Oklahoma Parental Choice Tax
130231 Credit Program to provide an income tax credit to a taxpayer for
131232 qualified expenses to support the education of eligible students in
132233 this state.
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134260 C. For the tax year 2024 and subsequent tax years, there shall
135-be allowed against the tax imposed by Section 2355 of Title 68 of ENR. H. B. NO. 1934 Page 4
261+be allowed against the tax imposed by Section 2355 of Title 68 of
136262 the Oklahoma Statutes a credit for any Oklahoma taxpayer who incurs
137263 a qualified expense on behalf of an eligible student , to be
138264 administered subject to the following amounts for each tax year:
139-
140265 1. If the eligible student attends a private school accredited
141266 by the State Board of Education or another accrediting association,
142267 the maximum credit amount shall be:
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144268 a. (1) Seven Thousand Five Hundred Dollars ($7,500.00)
145269 or the amount of tuition and fees for the private
146270 school, whichever is less , if the eligible
147271 student is a member of a household in which the
148272 total adjusted gross income during the second
149273 preceding tax year does not exceed Seventy-five
150274 Thousand Dollars ($75,000.00),
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152275 (2) Seven Thousand Dollars ($7,000.00) or the amount
153276 of tuition and fees for the private school,
154277 whichever is less, if the eligible student is a
155278 member of a household in which the total adjusted
156279 gross income during the second preceding tax year
157280 is more than Seventy-five Thousand Dollars
158281 ($75,000.00) but does not exceed One Hundred
159282 Fifty Thousand Dollars ($150,000.00),
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161309 (3) Six Thousand Five Hundre d Dollars ($6,500.00) or
162310 the amount of tuition and fees for the private
163311 school, whichever is less, if the eli gible
164312 student is a member of a household in which the
165313 total adjusted gross income during the second
166314 preceding tax year is more than One Hundred Fifty
167315 Thousand Dollars ($150,000.00) but does not
168316 exceed Two Hundred Twenty-five Thousand Dollars
169317 ($225,000.00),
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171318 (4) Six Thousand Dollars ($6,000.00) or the amount of
172319 tuition and fees for the private school,
173320 whichever is less, if the eligible student is a
174321 member of a household in which the t otal adjusted
175322 gross income during the second preceding tax year
176323 is more than Two Hundred Twenty-five Thousand
177324 Dollars ($225,000.00) but does not exceed Two
178325 Hundred Fifty Thousand Dollars ($25 0,000.00), or
179- ENR. H. B. NO. 1934 Page 5
180326 (5) Five Thousand Dollars ( $5,000.00) or the amount
181327 of tuition and fees for the private school,
182328 whichever is less, if the eligi ble student is a
183329 member of a household in which the total adjusted
184330 gross income during the second preceding tax year
185331 is more than Two Hundred Fifty Thousand Dollars
186332 ($250,000.00), and
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187358
188359 b. One Thousand Dollars ($1, 000.00) in qualified expenses
189360 per eligible student in each tax year if the eligible
190361 student is educated pursuant to the other means of
191362 education exception provided for in subsection A of
192363 Section 10-105 of Title 70 of the Okl ahoma Statutes.
193364 To claim the credit, the taxpayer shall submit to the
194365 Commission receipts for qualified expense s as defined
195366 by paragraph 7 of subsection A of this section;
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197367 2. The taxpayer shall retain all receipts of qualified expenses
198368 as proof of the amounts paid each tax year the credit is claimed and
199369 shall submit them to the Commission upon request; and
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201370 3. If the credit exceeds the tax imposed by Section 2355 of
202371 Title 68 of the Oklahoma Statutes, th e excess amount shall be
203372 refunded to the taxpayer.
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205373 D. 1. a. For tax year 2024, the total amount of credits
206374 authorized by subparagraph a of paragraph 1 of
207375 subsection C of this section shall not exceed One
208376 Hundred Fifty Million Dollars ($150,000,000.00).
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210377 b. For tax year 2025, the total amount of credits
211378 authorized by subparagraph a of paragraph 1 of
212379 subsection C of this section shall not exceed Two
213380 Hundred Million Dollars ($200,000,000.00).
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215381 c. For tax year 2026, and subsequent tax years , the total
216382 amount of credits authorized by subparagraph a of
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217409 paragraph 1 of subsection C of this section shall not
218410 exceed Two Hundred Fifty Million Dol lars
219411 ($250,000,000.00).
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221412 2. For tax year 2025, and subsequent tax years, the total
222413 amount of credits aut horized by subparagraph b of paragraph 1 of
223414 subsection C of this section sha ll not exceed Five Million Dollars
224-($5,000,000.00). ENR. H. B. NO. 1934 Page 6
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415+($5,000,000.00).
226416 E. The Commission shall prescribe applications for the purposes
227417 of claiming the credits authorized by t he Oklahoma Parental Ch oice
228418 Tax Credit Act and a deadline by which applications shall be
229419 submitted. A taxpayer claiming the credit authorized by
230420 subparagraph a of paragraph 1 of subsection C of this section shall
231421 submit an application prescribed by the Commission to receive the
232422 credit in two installments, each of which shall be half of the
233423 expected amount of tuition and fe es for the private school based on
234424 the affidavit submitt ed pursuant to this subsection, but in no event
235425 shall an installment payment exceed half the amount of the credit
236426 authorized by subparagraph a of paragraph 1 of subsection C of thi s
237427 section. A taxpayer claiming the credit authorized by subparagraph
238428 a of paragraph 1 of subsection C of this section shall submit to the
239429 Commission an affidavit from the private school in which the
240430 eligible student is enrolled or is expected to enroll wi th the
241431 tuition and fees to be charged the taxpayer for the applicable
242432 school year. In reviewing applications submitted by e ligible
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243459 taxpayers to determine whether they qualify for a credit authorized
244460 by subparagraph a of paragraph 1 of subsection C of this section,
245461 the Commission shall give first preference in making installments to
246462 taxpayers who qualify pursuant to divisions ( 1) and (2) of
247463 subparagraph a of paragraph 1 of subsection C of this section. The
248464 Commission shall make the installments based on th e expected amount
249465 of tuition and fee amounts on the affidavit submitted purs uant to
250466 this subsection.
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252467 F. Taxpayers claiming the credit shall:
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254468 1. Only claim the credit for qualified expenses as defined in
255469 paragraphs 6 and 7 of subsection A of this section to provide an
256470 education for an eligible student;
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258471 2. Ensure no other person is claiming a credit for the eligible
259472 student;
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261473 3. Not claim the credit for an elig ible student who enrolls as
262474 a full-time student in a public school district, public charter
263475 school, public virtual charter s chool, or magnet school; and
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265476 4. Comply with rules and requirements established by the
266477 Commission for administration of the Oklahoma Parental Choice Tax
267478 Credit Program.
268- ENR. H. B. NO. 1934 Page 7
269479 G. Eligible students m ay accept a scholarship from the Lindsey
270480 Nicole Henry Scholarshi ps for Students with Disabilities Program
271481 created by Section 13-101.2 of Title 70 of the Oklahoma Statutes
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272508 while participating in th e Oklahoma Parental Choice Tax Credit
273509 Program.
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275510 H. 1. The Commission shall have the authority to conduct an
276511 audit or contract for the auditing of receipts fo r qualified
277512 expenses submitted pursuant to subparagraph b of paragraph 1 of
278513 subsection C of this s ection.
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280514 2. The Commission shall be authorized to recapture the credits
281515 otherwise authorized by the provisions of this act on a p rorated
282516 basis if an audit conducted pursuant to this subsection shows that
283517 the credit was claimed for expenditures that were no t qualified
284518 expenses or it finds that the taxpayer has claim ed an eligible
285519 student who no longer attends a private school or has enrolled in a
286520 public school in the state.
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288521 I. In the event of a failure of revenue pursuant to the
289522 Oklahoma State Finance Act, the tax credits otherwise authorized in
290523 subsection C of this section shall be reduced proportionately to the
291524 reduction in the amo unt of money appropriated to the State Board of
292525 Education for the financial support of public schools for the fiscal
293526 year in which the failure of revenue occurs.
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295527 J. The Commission shall make available on its website the
296528 amount of credits claimed each tax year pursuant to subparagraphs a
297529 and b of paragraph 1 of subsection C of this section.
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299556 SECTION 3. NEW LAW A new section of law to be codified
300557 in the Oklahoma Statu tes as Section 28-102 of Title 70, unless there
301558 is created a duplicat ion in numbering, reads as follows:
302-
303559 A. The State Department of Education shall provide parents,
304560 legal guardians, custodians, o r other persons with legal authority
305561 of eligible students wi th disabilities notice that participation in
306562 the Oklahoma Parental Ch oice Tax Credit Program shall have the same
307563 effect as a parental revocation of consent pursuant to 20 U.S.C.,
308564 Sections 1414(a)(1)(D) and 1414(C) of the Individuals with
309565 Disabilities Education Act (IDEA) and an explanation of the rights
310566 parents, legal guard ians, custodians, or other persons with lega l
311567 authority of eligible students with disabilities have under IDEA and
312568 any applicable state laws and regulations.
313- ENR. H. B. NO. 1934 Page 8
314569 B. The Department shall impl ement a commercially viable, cost-
315570 effective, and user-friendly system for users to publicly rate,
316571 review, and share information about education service providers.
317-
318572 C. The Oklahoma Tax Commission s hall coordinate with the State
319573 Department of Education to de velop a process to review student
320574 enrollment information in order to verify that an eligible student
321575 who is claimed by a taxpayer receiving a tax credit is not enrolled
322576 in a public school in the s tate.
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324577 D. The Commission may promulgate rules to implement t he
325578 provisions of the Oklahoma Parental Choice Tax Credit Act. The
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326605 State Board of Education may promulgate rules to implement the
327606 provisions of this section.
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329607 SECTION 4. NEW LAW A new section of law to be codified
330608 in the Oklahoma Statutes as Section 28-103 of Title 70, unless there
331609 is created a duplication in numbering, reads as follows:
332-
333610 A. No liability shall arise on the part of the Oklahoma Tax
334611 Commission, State Departme nt of Education, State Board of Education,
335612 the state, a public school district, a public charter school, a
336613 public virtual charter s chool, or a magnet school based on the award
337614 of or use of a tax credit pursuant to the Oklahoma Parental Choice
338615 Tax Credit Act.
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340616 B. If any part of the Oklahoma Parental Choice Tax Credit Act
341617 is challenged in a state court as violating either the Oklahoma
342618 Constitution or United States Constitution, t axpayers shall be
343619 permitted to intervene for the purposes of defending the Oklaho ma
344620 Parental Choice Tax Credit Program’s constitutionality. Ho wever,
345621 for the purposes of judicial administration, a court may requi re
346622 that all taxpayers file a joint brief so long as they are not
347623 required to join any brief filed on behalf of any named stat e
348624 defendant.
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350625 C. The provisions of the Oklahoma Parental Choic e Tax Credit
351626 Act shall not be severable, and if any provision of the Oklahoma
352627 Parental Choice Tax Credit Act or t he application thereof to any
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353654 person or circumstances is held invalid, such invalidity shall
354655 invalidate the other provisions or applications of this act.
355- ENR. H. B. NO. 1934 Page 9
356-Passed the House of Representatives the 2nd day of May, 2023.
656+SECTION 5. This act shall become effective July 1, 2023.
657+SECTION 6. It being immediately necessary for the preservation
658+of the public peace, health , or safety, an emergency is hereby
659+declared to exist, by reason whereof thi s act shall take effect a nd
660+be in full force from and after its passage and approval. ”
661+Passed the Senate the 27th day of April, 2023.
662+
663+
664+
665+ Presiding Officer of the Senate
666+
667+
668+Passed the House of Representatives the ____ day of __________,
669+2023.
670+
671+
672+
673+ Presiding Officer of the House
674+ of Representatives
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701+ENGROSSED HOUSE
702+BILL NO. 1934 By: McCall of the House
703+
704+ and
705+
706+ Treat of the Senate
707+
708+
709+
710+
711+
712+
713+An Act relating to parental rights; amending 25 O.S.
714+2021, Section 2003, which relates to parental
715+involvement; providing that school pro vide plan for
716+parent participation in certain areas; and providing
717+an effective date.
718+
719+
720+
721+
722+
723+BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
724+SECTION 7. AMENDATORY 25 O.S. 2021, Se ction 2003, is
725+amended to read as foll ows:
726+Section 2003. A. The board of education of a school district,
727+in consultation with parents, tea chers and administrators, shall
728+develop and adopt a policy to promote the invo lvement of parents and
729+guardians of children enrolled in the schools within the school
730+district, including:
731+1. A plan for parent participation in the schools which is
732+designed to improve parent and teacher cooperation in such areas as
733+homework, attendance , curriculum transparency, content
734+appropriateness, and discipline;
735+
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761+2. Procedures by which paren ts may learn about the course of
762+study for their children and review learning mat erials, including
763+the source of any supplemental educational materials;
764+3. Procedures by which parents who object t o any learning
765+material or activity on the basis that it is harmful may withdraw
766+their children from the a ctivity or from the class or progr am in
767+which the material is used. Objection to a learning material or
768+activity on the basis that it is harmful incl udes objection to a
769+material or activity because it questio ns beliefs or practices in
770+sex, morality or rel igion;
771+4. If a school district of fers any sex education curricula
772+pursuant to Section 11 -105.1 of Title 70 of the Oklahoma Statutes or
773+pursuant to any rules adopted by the State Board of Education,
774+procedures to opt out of a school district from providing sex
775+education instruction to a ch ild if the child's parent provides
776+written objection to the child 's participation in the sex education
777+curricula;
778+5. Procedures by which parents will be notified in advance o f
779+and given the opportunity to withdraw their c hildren from any
780+instruction or presentations regarding sexuality in courses other
781+than formal sex education curricula pursuant to Section 11 -105.1 of
782+Title 70 of the Oklahoma Statutes;
783+6. Procedures by which parents may learn about the nature and
784+purpose of clubs and activities that are part of the school
785+
786+ENGR. H. B. NO. 1934 Page 3 1
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811+curriculum, as well as extracurricular clubs and activities that
812+have been approved by the school ; and
813+7. Procedures by which parents may learn about paren tal rights
814+and responsibilities under the laws of this state, including the
815+following:
816+a. the right to opt out of a sex education curriculum if
817+one is provided by the school district,
818+b. open enrollment rights,
819+c. the right to opt out of assignments pursua nt to this
820+section,
821+d. the right to be exempt f rom the immunization laws of
822+the state pursuant to Section 1210.192 of Title 70 of
823+the Oklahoma Statutes,
824+e. the promotion requirements prescribed in Section
825+1210.508E of Title 70 of the O klahoma Statutes,
826+f. the minimum course of study and competency
827+requirements for graduation from high school
828+prescribed in Section 11 -103.6 of Title 70 of the
829+Oklahoma Statutes,
830+g. the right to opt out of instruction o n the acquired
831+immune deficiency syndr ome pursuant to Secti on 11-
832+103.3 of Title 70 of the Oklahoma Statute s,
833+h. the right to review test res ults,
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860+i. the right to participate in gifted programs pursuant
861+to Sections 1210.301 through 1210.308 of Title 70 of
862+the Oklahoma Statutes,
863+j. the right to inspect instructional materials used in
864+connection with any research or experimentation
865+program or project pursuant to Section 11 -106 of Title
866+70 of the Oklahoma Statutes,
867+k. the right to receive a school report card,
868+l. the attendance requirements prescri bed in Section 10-
869+106 of Title 70 of the Oklahoma Statutes,
870+m. the right to public review of courses o f study and
871+textbooks,
872+n. the right to be excused from school attendance for
873+religious purposes,
874+o. policies related to parental involvement pursuant to
875+this section,
876+p. the right to participate in parent-teacher
877+associations and organizations that are san ctioned by
878+the board of education of a school district, and
879+q. the right to opt out of any data collection instrumen t
880+at the district level that would cap ture data for
881+inclusion in the state longitudinal student data
882+system except what is necessary and ess ential for
883+establishing a student 's public school record.
884+
885+ENGR. H. B. NO. 1934 Page 5 1
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910+B. The board of education of a school district may adopt a
911+policy to provide to parents the inf ormation required by this
912+section in an electronic form.
913+C. A parent shall submit a written request f or information
914+pursuant to this section during regular business hours to either the
915+school principal at the school s ite or the superintendent of the
916+school district at the off ice of the school district. Within ten
917+(10) days of receiving the request for in formation, the school
918+principal or the superintendent of the school district shall either
919+deliver the requested info rmation to the parent or submit to the
920+parent a written exp lanation of the reasons for the denial of the
921+requested information. If the requ est for information is denied or
922+the parent does not receive the requested information within fifteen
923+(15) days after submitting the request for informati on, the parent
924+may submit a written request for the information to t he board of
925+education of a school district, which shall formally consider the
926+request at the next scheduled public meeting of the board if the
927+request can be properly noticed on the agenda . If the request
928+cannot be properly noticed on the agenda, the boar d of education of
929+a school district shall formally consider the request at the next
930+subsequent public meeting of the board.
931+SECTION 8. This act shall become effective November 1, 2023.
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958+Passed the House of Representatives the 21st day of March, 2023.
959+
357960
358961
359962
360963 Presiding Officer of the House
361964 of Representatives
362965
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364967
365-Passed the Senate the 27th day of April, 2023.
968+Passed the Senate the ____ day of __________, 2023.
969+
366970
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369973 Presiding Officer of the Senate
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372976
373-OFFICE OF THE GOVERNOR
374-Received by the Office of the Governor this ____________________
375-day of ___________________, 20______ _, at _______ o'clock _______ M.
376-By: _________________________________
377-Approved by the Governor of the State of Oklahoma this _____ ____
378-day of ___________________, 20_______, at _______ o'clock _______ M.
379-
380-
381- _________________________________
382- Governor of the State of Oklahoma
383-
384-OFFICE OF THE SECRETARY OF STATE
385-Received by the Office of the Secretary of State this __________
386-day of ___________________, 20_______, at _______ o'clock _______ M.
387-By: _________________________________