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STATE OF OKLAHOMA
1st Session of the 59th Legislature (2023)
SENATE BILL 1083 By: Jett
AS INTRODUCED
An Act relating to income tax credit; providing
credit for certain educational choice ex penses and
qualifying educational expenses of dependents;
providing qualifications for certain credit; limiting
amount of credit claimed; providing for carryover for
certain credit amount; prohibiting itemized
deductions of expenses claimed as credit; authorizing
Oklahoma Tax Commission to require cer tain
documentation; prohibiting requirement that ce rtain
schools or organizations provide documents; defining
terms; providing for codification; and providing an
effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A n ew section of law to be codified
in the Oklahoma Statutes as Section 2357.207 of Title 68, unless
there is created a duplication in numb ering, reads as follows:
A. For tax year 2024 and subsequent tax years, there shal l be
allowed for any taxpayer a credit against the tax imposed by Section
2355 of Title 68 of the Oklahoma Statutes for educational choice
expenses incurred during the tax yea r for taxpayers with a child
who:
1. Is eligible to be enrolled in a public school in t his state;
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2. Qualifies as the taxpayer’s dependent for federal tax
purposes; and
3. Is enrolled in a public school, charter school, private
school, or private educational program that can be used to sati sfy
the state’s compulsory school attendance requi rements that is not
affiliated with the student’s resident district, as determined by
Section 1-113 of Title 70 of the Oklahoma Statutes .
B. For tax year 2024 and subsequent tax yea rs, there shall be
allowed a credit against the tax imposed by Section 2355 of Title 68
of the Oklahoma Statutes for qualifying educational expenses
incurred during the tax year for any taxpayer that has a child who
qualifies as the taxpayer ’s dependent for federal tax purposes and
is eligible to be enrolled in a public school i n this state.
C. The maximum tax credit allowable for each taxable year, as
provided for in subsections A and B of this subsection, shall be Two
Thousand Five Hundred Dollars ($2,500 .00) for each qualifying
dependent.
D. If the amount of the allowable cr edit pursuant to
subsections A and B of this section exceeds the maximum allowable
credit pursuant to subsection C of this section, such excess may be
carried over, in order, to each of the two (2) subseque nt tax years.
E. Amounts claimed under this secti on shall not also be
itemized as deductions for the same tax year wh en computing Oklahoma
taxable income.
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F. The Oklahoma Tax Comm ission is authorized to require the
taxpayer to submit with the tax return copies of such receipts or
similar financial docum entation as may be necessary to confirm the
taxpayer’s statement of the allowable credit. Provided, no school
or other educational organization shall be required to provide
documentation or otherwise act t o verify eligibility for credits
under this act.
G. As used in this section:
1. “Academic instruction ” means instruction in reading,
writing, mathematics, science, history, art, music, geography,
civics, economics, literature, phil osophy, religion, forei gn
languages, and related subjects;
2. “Close relatives” refers to a person’s children,
grandchildren, mother, father, brothers, sisters, aunts , or uncles
whether by blood, marriage , or adoption;
3. “Educational choice expenses” means tuition and fees for
enrollment of the child in a school or a private educational program
not affiliated with the public school district in which the
taxpayer’s primary residence is located;
4. “Qualifying educational expenses ” include:
a. tuition and fees for concurrent enrollment as
described in Section 628.13 of Title 7 0 of the
Oklahoma Statutes for a student who meets the
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requirements set forth in subsection C of that
section,
b. tuition and other instructional fees charged by a
qualified school,
c. costs associated with activities at a qualified
school, including the c ost of fees, clothing , and
equipment required to participate in athletic teams,
musical groups, clubs , or similar school activities,
d. tuition and other instructional fees charged fo r
tutoring, private instruction, or remedial education
services for the purposes of academic instruction and
not provided by a close relative,
e. costs associated with the provision of instruction by
other means in prekindergarten through grade twelve
directed by the parent or guardian including the cost
of computer equipment, software, online instruction,
cooperative educational programs, textbooks,
workbooks, curricula , and other written materials used
primarily for academic instruction, and
f. costs associated with activities comparable to those
defined in subparagraph c of t his paragraph for a
student being educated by other means in
prekindergarten through grade twelve directed by the
parent or guardian; and
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5. “Qualified school” means either a public elementary or
secondary school or a private educational program that can be used
to satisfy the state ’s compulsory school attendance requirements.
SECTION 2. This act shall become effective November 1, 2023.
59-1-1566 QD 1/19/2023 2:00:13 PM