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53	53	STATE OF OKLAHOMA
54	54
55	55	1st Session of the 59th Legislature (2023)
56	56
57	57	SENATE BILL 1083 By: Jett
58	58
59	59
60	60
61	61
62	62
63	63	AS INTRODUCED
64	64
65	65	An Act relating to income tax credit; providing
66	66	credit for certain educational choice ex penses and
67	67	qualifying educational expenses of dependents;
68	68	providing qualifications for certain credit; limiting
69	69	amount of credit claimed; providing for carryover for
70	70	certain credit amount; prohibiting itemized
71	71	deductions of expenses claimed as credit; authorizing
72	72	Oklahoma Tax Commission to require cer tain
73	73	documentation; prohibiting requirement that ce rtain
74	74	schools or organizations provide documents; defining
75	75	terms; providing for codification; and providing an
76	76	effective date.
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81	81	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
82	82	SECTION 1. NEW LAW A n ew section of law to be codified
83	83	in the Oklahoma Statutes as Section 2357.207 of Title 68, unless
84	84	there is created a duplication in numb ering, reads as follows:
85	85	A. For tax year 2024 and subsequent tax years, there shal l be
86	86	allowed for any taxpayer a credit against the tax imposed by Section
87	87	2355 of Title 68 of the Oklahoma Statutes for educational choice
88	88	expenses incurred during the tax yea r for taxpayers with a child
89	89	who:
90	90	1. Is eligible to be enrolled in a public school in t his state;
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142	142	2. Qualifies as the taxpayer’s dependent for federal tax
143	143	purposes; and
144	144	3. Is enrolled in a public school, charter school, private
145	145	school, or private educational program that can be used to sati sfy
146	146	the state’s compulsory school attendance requi rements that is not
147	147	affiliated with the student’s resident district, as determined by
148	148	Section 1-113 of Title 70 of the Oklahoma Statutes .
149	149	B. For tax year 2024 and subsequent tax yea rs, there shall be
150	150	allowed a credit against the tax imposed by Section 2355 of Title 68
151	151	of the Oklahoma Statutes for qualifying educational expenses
152	152	incurred during the tax year for any taxpayer that has a child who
153	153	qualifies as the taxpayer ’s dependent for federal tax purposes and
154	154	is eligible to be enrolled in a public school i n this state.
155	155	C. The maximum tax credit allowable for each taxable year, as
156	156	provided for in subsections A and B of this subsection, shall be Two
157	157	Thousand Five Hundred Dollars ($2,500 .00) for each qualifying
158	158	dependent.
159	159	D. If the amount of the allowable cr edit pursuant to
160	160	subsections A and B of this section exceeds the maximum allowable
161	161	credit pursuant to subsection C of this section, such excess may be
162	162	carried over, in order, to each of the two (2) subseque nt tax years.
163	163	E. Amounts claimed under this secti on shall not also be
164	164	itemized as deductions for the same tax year wh en computing Oklahoma
165	165	taxable income.
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217	217	F. The Oklahoma Tax Comm ission is authorized to require the
218	218	taxpayer to submit with the tax return copies of such receipts or
219	219	similar financial docum entation as may be necessary to confirm the
220	220	taxpayer’s statement of the allowable credit. Provided, no school
221	221	or other educational organization shall be required to provide
222	222	documentation or otherwise act t o verify eligibility for credits
223	223	under this act.
224	224	G. As used in this section:
225	225	1. “Academic instruction ” means instruction in reading,
226	226	writing, mathematics, science, history, art, music, geography,
227	227	civics, economics, literature, phil osophy, religion, forei gn
228	228	languages, and related subjects;
229	229	2. “Close relatives” refers to a person’s children,
230	230	grandchildren, mother, father, brothers, sisters, aunts , or uncles
231	231	whether by blood, marriage , or adoption;
232	232	3. “Educational choice expenses” means tuition and fees for
233	233	enrollment of the child in a school or a private educational program
234	234	not affiliated with the public school district in which the
235	235	taxpayer’s primary residence is located;
236	236	4. “Qualifying educational expenses ” include:
237	237	a. tuition and fees for concurrent enrollment as
238	238	described in Section 628.13 of Title 7 0 of the
239	239	Oklahoma Statutes for a student who meets the
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291	291	requirements set forth in subsection C of that
292	292	section,
293	293	b. tuition and other instructional fees charged by a
294	294	qualified school,
295	295	c. costs associated with activities at a qualified
296	296	school, including the c ost of fees, clothing , and
297	297	equipment required to participate in athletic teams,
298	298	musical groups, clubs , or similar school activities,
299	299	d. tuition and other instructional fees charged fo r
300	300	tutoring, private instruction, or remedial education
301	301	services for the purposes of academic instruction and
302	302	not provided by a close relative,
303	303	e. costs associated with the provision of instruction by
304	304	other means in prekindergarten through grade twelve
305	305	directed by the parent or guardian including the cost
306	306	of computer equipment, software, online instruction,
307	307	cooperative educational programs, textbooks,
308	308	workbooks, curricula , and other written materials used
309	309	primarily for academic instruction, and
310	310	f. costs associated with activities comparable to those
311	311	defined in subparagraph c of t his paragraph for a
312	312	student being educated by other means in
313	313	prekindergarten through grade twelve directed by the
314	314	parent or guardian; and
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366	366	5. “Qualified school” means either a public elementary or
367	367	secondary school or a private educational program that can be used
368	368	to satisfy the state ’s compulsory school attendance requirements.
369	369	SECTION 2. This act shall become effective November 1, 2023.
370	370
371	371	59-1-1566 QD 1/19/2023 2:00:13 PM

Oklahoma 2023 Regular Session

Oklahoma Senate Bill SB1083 Compare Versions