Oklahoma 2024 Regular Session

Oklahoma House Bill HB3911

Introduced
2/5/24  
Refer
2/6/24  
Refer
2/6/24  

Caption

Revenue and taxation; Oklahoma Parental Choice Tax Credit Act; credit amounts; cap amounts; school years; priority; procedures; allocation; exemption; emergency.

Impact

This legislation has significant implications for the education funding landscape in Oklahoma. The bill facilitates tax credits that effectively decrease the financial burden on families opting for private education over public schooling. By prioritizing credits for lower-income families, it aims to enhance educational freedom and provide opportunities for students outside the public school system. Additionally, this act is expected to impact state revenues gradually, as it allocates a finite amount for tax credits each year, thereby influencing the overall budget for educational services allocated to public schools.

Summary

House Bill 3911, known as the Oklahoma Parental Choice Tax Credit Act, is designed to provide financial relief for families choosing private education for their children. The bill amends the current tax credit provisions regarding school-related expenditures, which enables taxpayers to claim credits for qualified educational expenses incurred on behalf of eligible students. The financial credits are tiered based on household income, with maximum credits ranging from $5,000 to $7,500 for families earning under specific income thresholds. This aims to support families opting for private schooling by reducing their out-of-pocket costs.

Contention

The measure has sparked notable debate among legislators and educators regarding its potential impact on public education funding. Critics argue that providing tax credits for private schooling may divert essential funds away from public education, while supporters assert that it enhances parental choice, allowing families to make informed decisions about their children’s education. Some advocates for public education express concern over the practicality of the bill's implementation, particularly regarding the management of funds and resources associated with the Oklahoma Tax Commission's responsibilities. The bill's emergency clause further underscores the urgency perceived by its supporters, aiming for swift enactment.

Companion Bills

No companion bills found.

Similar Bills

OK HB3269

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

OK HB2701

Revenue and taxation; creating the Education Investment for Oklahoma Act; modifying the Equal Opportunity Education Scholarship Act; effective date.

OK HB1934

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

OK HB1934

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

OK HB2651

Revenue and taxation; income tax credit; education improvement grant organizations; scholarship granting organizations; effective date.

OK HB3387

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

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.