Oklahoma 2024 Regular Session

Oklahoma House Bill HB1934

Introduced
2/6/23  
Refer
2/7/23  
Report Pass
3/2/23  
Engrossed
3/22/23  
Refer
3/30/23  
Report Pass
4/11/23  
Enrolled
5/19/23  

Caption

Students; creating the Oklahoma Parental Choice Tax Credit Act; creating income tax credit for certain taxpayers.

Impact

The bill introduces significant changes to the state's educational funding landscape by providing a direct financial incentive for families opting for private or alternative education routes. Specifically, it sets forth maximum credit amounts that vary based on household income, encouraging participation among lower and middle-income families. For the tax year 2024, the total credits authorized are capped at $150 million, escalating in future years, thereby progressively increasing state tax expenditures on educational support. This shift may impact the funding available for public schools, as credits are drawn from the general fiscal pool that supports educational institutions in Oklahoma.

Summary

House Bill 1934, titled the Oklahoma Parental Choice Tax Credit Act, aims to provide an income tax credit to individuals who incur qualified expenses for eligible students in Oklahoma. The bill establishes a structured program whereby parents or guardians can receive a tax credit for various educational expenses, including tuition for private schools, academic tutoring, and educational materials. This initiative reflects the Oklahoma Legislature's intent to empower parents to choose educational avenues that cater to their children's unique needs, emphasizing a belief that families are best equipped to make such decisions.

Sentiment

Sentiment around HB 1934 has been mixed. Supporters advocate for increased parental control over educational choices, praising the financial relief it provides to families seeking alternatives to public education. They argue that the tax credits will enhance educational equity for those who cannot afford private schooling. Conversely, opponents express concern over the potential siphoning of funds from public school systems, fearing that it could exacerbate inequalities and weaken public education. Issues relating to the oversight and accountability of privately funded education providers also raise alarms among critics who question the long-term effectiveness and sustainability of the program.

Contention

Major points of contention surrounding HB 1934 include the equity of educational opportunity and fiscal responsibility of state resources. Critics argue that the bill might disproportionately favor wealthier households, as those with higher incomes could still benefit from tax credits on expensive private education, while others point out the lack of stringent oversight on how tax credits are utilized. Additionally, the potential impacts on public school funding have sparked debate, with some stakeholders advocating for a more balanced approach to funding education that does not undermine public institutions while still providing parents with viable educational choices.

Companion Bills

OK HB1934

Carry Over Students; creating the Oklahoma Parental Choice Tax Credit Act; creating income tax credit for certain taxpayers.

Similar Bills

OK HB1934

Students; creating the Oklahoma Parental Choice Tax Credit Act; creating income tax credit for certain taxpayers.

OK HB3269

Schools; Oklahoma Parental Choice Tax Credit Act; directing Oklahoma Tax Commission to prorate certain credits; effective date.

OK HB3388

Income tax credits: prohibiting claims for deduction from certain tax credit; providing exemption for certain tax credits received; parental choice tax credits, modifying income limitations; allowing certain credit to qualifying students; establishing credit amount for certain private schools; emergency.

OK HB2646

Revenue and taxation; adjustments; wagering; tax year; effective date.

OK HB1200

Revenue; taxation rates; income; exemptions; deductions; effective date.

OK SB1477

Income tax; modifying various procedures for parental choice tax credits; disallowing credit to be used for certain tax offsets; exempting credit from taxable income. Emergency.

OK HB2041

Revenue and taxation; providing income tax credit for individuals; prescribing method for computation of tax credit; computation of taxable income; effective date.

OK HB3387

Schools; Oklahoma Parental Choice Tax Credit Act; exempting certain eligible taxpayers from providing additional income verification; effective date; emergency.