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STATE OF OKLAHOMA
2nd Session of the 59th Legislature (2024)
COMMITTEE SUBSTITUTE
FOR
HOUSE BILL NO. 3974 By: Echols
COMMITTEE SUBSTITUTE
An Act relating to education scholarships; amending
68 O.S. 2021, Section 2357.206, as amended by Section
1, Chapter 49, O.S.L. 2022 (68 O.S. Supp. 2023,
Section 2357.206), which relates to the Oklahoma
Equal Opportunity Education Scholarship Act;
modifying defined term; adding definition for
education infrastructure fund; and providing a n
effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLA HOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 2357.206, as
amended by Section 1, Chapter 49, O.S.L. 2022 (68 O. S. Supp. 2023,
Section 2357.206), is a mended to read as follows:
Section 2357.206 A. This act shall be known and may be c ited
as the "Oklahoma Equal Opportunity Educ ation Scholarship Act".
B. 1. Except as provided in subsection G of this section,
after August 26, 2011, there shall be allowed a credit for any
taxpayer who makes a contribution to an eligible scholarship -
granting organization.
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The credit shall be equ al to fifty percent (50%) of the total
amount of contributions made during a taxable year, not to exceed
One Thousand Dollars ($1,000.00) for single individuals, Two
Thousand Dollars ($2,000.00) for married individu als filing jointly,
or One Hundred Thousa nd Dollars ($100,000.00) for any taxpayer w hich
is a legal business entity including limited and general
partnerships, corporations, subchapter S corporations and limited
liability companies, plus any suspended cred its pursuant to
subparagraph d of paragra ph 2 of subsection I of this section;
provided, if total credits claimed pursuant to this paragraph exceed
the cap amount established pursuant to paragraphs 1 and 2 of
subsection E of this section, the credit shall be equal to the
taxpayer's proportionate share of the cap for the taxable year, as
determined pursuant to subsection I of this section.
2. For any taxpayer who makes a contribution to an eligible
scholarship-granting organization and makes a written commitment to
contribute the same amount for an additional year, the credit for
the first year and the additio nal year shall be equal to seventy-
five percent (75%) of the total amount of the contribution made
during a taxable year, not to e xceed the amounts established in
paragraph 1 of this subsection for the taxable year in which the
credit provided in this subs ection is claimed. The taxpayer shall
provide evidence of the written commitment to the Oklahoma Tax
Commission at the time of fi ling the refund claim.
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3. The credits authorized pursuant to the provisions of this
subsection shall be allocable to the par tners, shareholders,
members, or other equity owners of a taxpayer that is authorized to
be treated as a partnership for purposes of federal income tax
reporting for the taxable year for which the tax credits authori zed
by this subsection are claimed on th e applicable return, together
with required schedules, forms or reports of the partners,
shareholders, members, or other equity owner s of the taxpayer. Tax
credits which are allocated to such equity owners shall only be
limited in amount for the income ta x return of a natural person or
persons based upon the limitation of the total credit amount to the
entity from which the tax credits have been allocated and shall not
be limited to One Thousand Dollars ($1,000.00) fo r single
individuals or limited to Two Thousand Dollars ($2,000.00) for
married persons filing a joint return.
4. On or before April 30, 2024, and once every two (2) years
thereafter, such scholarship-granting organization and educational
improvement grant organization shall electronically submit to the
Oklahoma Tax Commission, the Governor, President Pro Te mpore of the
Senate, the Speaker of the House of Representatives, and the chairs
and vice chairs of the education committees of th e Senate and House
of Representatives an audited financial statement for the
organization along with information detailing the benefits,
successes, or failures of the prog ram, and make publicly available
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on its website the financial state ment and information submitted
pursuant to this paragraph.
C. 1. Except as provided in subsection G of this section,
after August 26, 201 1, there shall be allowed a credit for any
taxpayer who makes a con tribution to an eligible educational
improvement grant organization. Except as otherwise provided by
paragraph 2 of this subsection, the credit shall be equal to fifty
percent (50%) of the total amount of contributions made during a
taxable year, not to exceed One Thousand Dollars ($1,000.00) for
single individuals, Two Thousand Dollars ($2,000.00) for married
individuals filing jointly, or One Hundred Thousand Dollars
($100,000.00) for any taxpayer which is a legal business entity
including limited and ge neral partnerships, corporations, subchapte r
S corporations and limited liability companies , plus any suspended
credits pursuant to subparagraph d of paragraph 2 of subsection I of
this section; provided, if total credits claimed pu rsuant to this
paragraph exceed the cap amount established pursuant to paragraphs 3
and 4 of subsection E of this section, the credit shall be equal to
the taxpayer's proportionate share of the cap for the taxable year,
as determined pursuant to subsection I of this section.
2. For any taxpayer who makes a contribution to an eligible
educational improvement gran t organization and makes a written
commitment to contribute the same amount for an additional year, the
credit for the first year and the additional year shall be equal to
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seventy-five percent (75%) of the total amount of the contribution
made during a taxable year, not to exceed the cap amount established
in paragraphs 3 and 4 of subsection E of this section for the
taxable year in which the credit provided in this paragraph is
claimed; provided, if total credits c laimed pursuant to thi s
paragraph exceed the cap established pursuant to paragraphs 3 and 4
of subsection E of this section, the credit shall be equal to the
taxpayer's proportionate share of the cap for the taxable year, as
determined pursuant to subsection I of this section. The taxpayer
shall provide evidence of the written commitment to the Oklahoma Tax
Commission at the time of filing the ref und claim.
3. The credits authorized pursuant to the provisions of this
subsection shall be allocable to the partne rs, shareholders,
members, or other equity owners of a taxpayer that is authorized to
be treated as a partnership for purposes of federal inc ome tax
reporting for the taxable year for which the tax credits authorized
by this subsection are claimed on the ap plicable return, together
with required schedules, forms, or reports of the partners,
shareholders, members, or other equity owners of the tax payer. Tax
credits which are allocated to such equity owners shall only be
limited in amount for the income tax ret urn of a natural person or
persons based upon the limitation of the total credit amount to the
entity from which the tax credits have been a llocated and shall not
be limited to One Thousand Dollars ($1,000.00) for single
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individuals or limited to Two Thousand Dollars ($2,000.00) for
married persons filing a joint return.
D. 1. For contributions made on or after January 1, 2022,
there shall be allowed a credit for any taxpayer who makes a
contribution to an eligible public school foundation or public
school district. Except as otherwise p rovided by paragraph 2 of
this subsection, the credit shall be equal to fifty percent (50%) of
the total amount of contributions made during a taxable year, not to
exceed One Thousand Dollars ($1,000.00) for single individuals, Two
Thousand Dollars ($2,000.00) for married individuals filing jointly,
or One Hundred Thousand Dollars ($100,000.00) for any taxpayer w hich
is a legal business entity including limited and general
partnerships, corporations, subchapter S corporations and l imited
liability companies; provided, if total credits claimed pursuant to
this paragraph exceed the cap amount established pursuant to
paragraph 4 of subsection E of this section, the credit shall be
equal to the taxpayer's proportionate share of the cap for the
taxable year, as determined pursuant to subsection I of this
section.
2. Except as otherwise provided by paragraph 1 of this
subsection, for any taxpayer who makes a contribution to an eligible
public school foundation or public school district and makes a
written commitment to contribute the same amount for an additional
year, the credit for the first year and the additional yea r shall be
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equal to seventy-five percent (75%) of the total amount of the
contribution made during a taxable year, not to exceed the cap
amount established in paragraph 4 of subsection E of this section
for the taxable year in which the credit provided in this paragraph
is claimed. The taxpayer shall provide evidence of the written
commitment to the Oklahoma Tax Commission at the time of filing the
refund claim; provided, if total credits claimed pursuant to this
paragraph exceed the cap amount established pursuant to paragraph 4
of subsection E of this section, the credit shall be equal to the
taxpayer's proportionate share of the cap for the t axable year, as
determined pursuant to subsection I of this section.
3. The credits authorized pursuant to the pr ovisions of this
subsection shall be allocable to the partners, shareholders,
members, or other equity owners of a taxpayer that is authorized to
be treated as a partnership for purposes of federal income tax
reporting for the taxable year for which the ta x credits authorized
by this subsection are claimed on the applicable return, together
with required schedules, forms, or reports of the partner s,
shareholders, members, or other equity owners of the taxpayer. Tax
credits which are allocated to such equity owners shall only be
limited in amount for the income tax return of a natural person or
persons based upon the limitation of the total credit a mount to the
entity from which the tax credits have been allocated and shall not
be limited to One Thousand Dollars ($1,000.00) for single
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individuals or limited to Two Thousand Dollars ($2,000.00) for
married persons filing a joint return.
4. On or before April 30, 2024, and once every four (4) years
thereafter, such eligible public school foundation and public school
district shall submit to the Oklahoma Tax Commission, the Governor,
President Pro Tempore of the Senate, and the Speaker of the House of
Representatives an audited financial statement for the organization
along with information detailing the benefits, successes, or
failures of the progr ams.
E. Except as otherwise provided pursuant to subsection I of
this section:
1. The total credits authorized pu rsuant to subsection B of
this section for all taxpayers for tax years 2017 through 2021 shall
not exceed Three Million Five Hundred Thousand Dollars
($3,500,000.00) annually;
2. The total credits authorized pursuant to subsection B of
this section for all taxpayers for tax years 2022 and subsequent tax
years shall not exceed Twenty-five Million Dollars ( $25,000,000.00)
annually;
3. The total credits authorized pursuant to subsection C of
this section for all taxpayers for tax years 2017 through 2021 shall
not exceed One Million Five Hundred Thousand Dollars ($1,500,000.00)
annually;
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4. The total credits authorized pursuant to subsections C and D
of this section for all taxpayers for tax year 2022 and subsequent
tax years shall not exceed Twenty-five Million Dollars
($25,000,000.00) annually. In addition to the cap amount prescribed
by this paragraph, the credit amount shall also be limited to Two
Hundred Thousand Dollars ($200,000.00) of credits per public scho ol
district annually; and
5. The cap on total credits provided for in this subsection
shall be allocated by the Tax Commission as provided i n subsection I
of this section.
F. For credits claimed for eligible contributions made during
tax year 2014 and thereafter, a credit shall not be allowed by the
Oklahoma Tax Commission for contributions made to a scholarship-
granting organization or an educational improvement grant
organization if that organization's percentage of funds actually
awarded is less than ninety percent (90% ). For purposes of this
section, the "percentage of funds actually awarded" shall be
determined by dividing the total amount of funds actually awarded as
educational scholarships or educational improvement grants over the
most recent twenty-four (24) months by the total amount available to
award as educational scholarships or educational improvement grants
over the most recent twenty-four (24) months.
G. Any tax credits which are earned by a taxpayer pursuant to
this section during the time period beginn ing August 26, 2011,
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through December 31, 2012, may not be claimed for any period prior
to the taxable year beginning January 1, 2013. No credits which
accrue during the ti me period beginning August 26, 2011, through
December 31, 2012, may be used to file an amended tax return for any
taxable year prior to the taxable year beginning January 1, 2013.
H. As used in this section:
1. "Eligible student" means a child of school age who is
lawfully present in the United States and who is a member of a
household in which the total annual income during the preceding tax
year does not exceed an amount equal to three hundred percent (300%)
of the income standard used to qualify for a fre e or reduced-price
school lunch or who, during the immediately preceding school year,
attended or, by virtu e of the location of such student's place of
residence, was eligible to attend a public school in thi s state
which has been identified for school imp rovement as determined by
the State Board of Education pursuant to the re quirements of the No
Child Left Behind Act of 2001, P.L. No. 107-110. Once a student has
received an educational scholarship, as defin ed in paragraph 3 of
this subsection, the studen t and any siblings who are members of the
same household shall remain eli gible until they graduate from hig h
school or reach twenty-one (21) years of age, whichever occurs
first;
2. "Eligible special needs s tudent" means a child who has been
provided services under an Individualized Family Service Plan
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through the SoonerStart program and during transition was evaluated
and determined to be eligible for school district services, a child
of school age who has atte nded public school in our state with an
individualized education p rogram pursuant to the Individuals With
Disabilities Education Act, 20 U.S.C.A., Section 1400 et seq., or a
child who has been diagnosed by a clinical professional as having a
significant disability that will affect learning and who has been
approved by the board of a scholarship-granting organization;
3. "Educational scholarships" means:
a. scholarships to an eligible student of up to Five
Thousand Dollars ($5,000.00) or eighty percent (80% )
of the statewide annual average per-pupil expenditure
as determined by the National Center for Education
Statistics, U.S. Department of Education, whichever is
greater, to cover all or part of the tuition, fees,
and transportation costs of a qualified sc hool which
is accredited by the State Board of Education or an
accrediting association approved by the Board pursuant
to Section 3-104 of Title 70 of the Oklahoma Statutes,
b. scholarships to an eligible student of up to Five
Thousand Dollars ($5,000.00) o r eighty percent (80%)
of the statewide annual average per -pupil expenditure
as determined by the National Center for Education
Statistics, U.S. Department of Education, whichever is
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greater, to cover the educational costs of a qualified
school which does not charge tuition, which enrolls
special populations of students , and which is
accredited by the State Board of Education or an
accrediting association approved by the Board pursuant
to Section 3-104 of Title 70 of the Oklahoma Statutes,
or
c. scholarships to an eligible special needs student of
up to Twenty-five Thousand Dollars ($25,000.00) to
cover all or part of the tuition, fees, and
transportation costs of a qualified school for
eligible special needs students which is accredited by
the State Board of Education or an accrediting
association approved by the Board pursu ant to Section
3-104 of Title 70 of the Oklahoma Statutes;
4. "Low-income eligible student" means an eligible student or
eligible special needs student who qualifies for a free or reduced-
price lunch;
5. "Qualified school" means an early childhood, ele mentary, or
secondary private school in this state including schools which
provide special educational programs for three-year-olds or
prekindergarten educational programs for four-year-olds, which:
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a. is accredited by the State Board of Education or an
accrediting association approved by the Board pursuant
to Section 3-104 of Title 70 of the Oklahoma Statutes,
b. is in compliance with all applicable health and safety
laws and codes,
c. has a stated policy against discrimination in
admissions on the basis of race, color, national
origin, or disability, and
d. ensures academic accountability to parents and
guardians of students through regular progress
reports;
6. "Qualified school for eligible special needs students" means
an early childhood, elementary , or secondary private school in a
county in this state including schools which provide special
educational programs for three-year-olds or prekindergarten
educational programs for four-year-olds;
7. "Scholarship-granting organization" means an organizatio n
which:
a. is a nonprofit entity exempt from taxation pursuant to
the provisions of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3),
b. distributes:
(1) periodic scholarship payments as checks made out
to an eligible student's or eligible special
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needs student's parent or guardian and mailed to
the qualified school where the student is
enrolled, or
(2) grants to qualified schools for such school's
educational infrastructure fund,
c. spends no more than ten percent (10%) of its annual
revenue on expenditures other than educational
scholarships as defined in paragraph 3 of this
subsection,
d. spends each year a portion of its expenditures on
educational scholarships for low-income eligible
students, as defined in paragraph 4 of this
subsection, in an amount equal to or greater than t he
percentage of low-income eligible students in the
state,
e. ensures that scholarships are portable during the
school year and can be used at any qualified school
that accepts the eligible student or at any qualified
school for special needs students tha t accepts the
eligible special needs student,
f. registers with the Oklahoma Tax Commission as a
scholarship-granting organization, and
g. has policies in place to:
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(1) carry out criminal background checks on all
employees and board members to ensure that no
individual is involved with the organization who
might reasonably pose a risk to the appropriate
use of contributed funds, and
(2) maintain full and accurate records with respect
to the receipt of contributions and expenditures
of those contributions an d supply such records
and any other documentation required by the Tax
Commission to demonstrate financial
accountability;
8. "Educational infrastructure fund" means an account, held in
the name of a qualified school , into which grants are deposited for
the dedicated purposes of construction and maintenance of buildings
and the purchase of library materials for the qualified school;
9. "Annual revenue" means the total amount or value of
contributions received by an organization from taxpayers awarded
credits during the organization's fiscal year and all amounts earned
from interest or investments;
9. 10. "Public school" means public schools as defined in
Section 1-106 of Title 70 of the Oklahoma Statutes;
10. 11. "Eligible public school district" means any public
school;
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11. 12. "Early childhood education program" means a special
educational program for eligible special n eeds students who are
three (3) years of age or a prekindergarten educational program
provided to children who are at least four (4) years of age but not
more than five (5) years of age on or before September 1;
12. 13. "Innovative educational program" means an advanced
academic or academic im provement program that is not part of the
regular coursework of a public school but that enhances the
curriculum or academic p rogram of the school or provides early
childhood education programs to students;
13. 14. "Educational improvement grant" means a grant to an
eligible public school to implement an innovative educational
program for students including the ability for multiple public
schools to make an application and be awarded a grant to jointly
provide an innovative educational program;
14. 15. "Educational improvement grant organization" means an
organization which:
a. is a nonprofit entity exempt from taxation pursuant to
the provisions of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3), and
b. contributes at least ninety percent (90%) of its
annual receipts as grants to eligible schools for
innovative educational programs. For purposes of this
subparagraph, an educational improvement grant
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organization contributes its annual cash receipts when
it expends or otherwise irrevocably encumber s those
funds for expenditure during the then current fiscal
year of the organization or during the next succeeding
fiscal year of the organization; and
15. 16. "Eligible public school foundation" means a nonprofit
entity formed pursuant to the laws of this state and is exempt from
federal income taxation pursuant to either Section 501(c)(3) or
Section 509(a) of the Internal Revenue Co de of 1986, as amended.
Each public school foundation must be approved by the local board of
education prior to accepting qualifying donations.
I. Total credits authorized by this section shall be allocated
as follows:
1. By January 10 of the year immed iately following each
calendar year, a scholarship-granting organization, an educational
improvement grant organization, an eligible public school
foundation, or public school district which accepts contributions
pursuant to this sectio n shall provide electronically to the Tax
Commission information on each contribution accepted during such
taxable year. At least once each ta xable year, the entity making
the report shall notify each contributor that Oklahoma law provides
for a total, statewide cap on the amount of i ncome tax credits
allowed annually;
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2. a. If the Tax Commission determines the total combined
credits claimed for contributions made to scholarship-
granting organizations during the most recently
completed calendar year by all taxpayers are in excess
of the statewide cap amount provided in paragraphs 1
and 2 of subsection E of this section, the Tax
Commission shall first allocate any amount of credits
not claimed for contributions made to organizations
authorized pursuant to subsections C and D of this
section, then shall determine the percentage of the
contribution which establishes the proportionate share
of the credit which may be claimed by any taxpayer so
that the total maximum credits authorized by this
section are not exceeded.
b. If the Tax Commission determines the t otal combined
credits claimed for contributions made to
organizations authorized pursuant to subsections C and
D of this section during the most recently completed
calendar year by all taxpayers are in excess of the
statewide cap amount provided in paragraphs 3 and 4 of
subsection E of this section, the Tax Commission shall
first allocate any amount of credits not claimed for
contributions made to scholarship-granting
organizations, then shall determine the percentage of
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the contribution which establishes the proportionate
share of the credit which may be claimed by any
taxpayer so that the maximum credits authorized by
this section are not exceeded.
c. If the Tax Commission determines the total combined
credits claimed for contributions made to
organizations authorized pursuant to subsections C and
D of this section during the most recently completed
calendar year by all taxpayers are in excess of the
per public school district cap pursuant to paragraph 4
of subsection E of this section, the Tax Commission
shall first allocate any amount of credits not claimed
for contributions made to other organizations
authorized pursuant to subsections C and D of this
section, then shall determine the percentage of the
contribution which establishes the proportionate share
of the credit which may be claimed by any taxpayer so
that the maximum credits authorized by this section
are not exceeded.
d. Beginning for tax year 2016, credits earned, but not
allowed due to the application o f statewide caps
provided in subsection E of this section will be
considered suspended and authorized to be used in the
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next immediate tax year and applied to the next year's
statewide cap; and
3. The Tax Commission shall publish the percentage of the
contribution which may be claimed as a credit by contributors for
the most recently completed calendar year on the Tax Commission
website no later than February 15 of each calendar year for
contributions made the previous year. Each organization authorized
pursuant to subsections B, C, and D of this section shall notify
contributors of that amount annually.
J. No tax credits authorized by this section shall be used to
reduce the tax liability of the taxpayer to less than zero (0).
K. Any credits authorized by this section allowed but not used
in any tax year may be carried over, in or der, to each of the three
(3) years following the y ear of qualification.
L. 1. In order to qualify under this section, each
organization authorized pursuant to subsections C and D of this
section shall submit an appl ication with information to the Oklah oma
Tax Commission on a form prescribed by the Tax Commission that:
a. enables the Tax Commission to confirm that the
organization is a nonprofit entity exempt from
taxation pursuant to the provisions of the Internal
Revenue Code, 26 U.S.C., Section 501(c )(3) or Section
509(a), and
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b. describes the proposed innovative educational program
or programs supported by the organization.
2. The Tax Commission shall review and approve or disapprove
the application, in consultation with the State Department of
Education.
3. In order to maintain eligibility under this section, an
organization authorized pursuant to subsections C and D of this
section shall annually report the following information to the Tax
Commission and publish on its website by September 1 of each year:
a. the name of the innovative educational program or
programs and the total amount of the grant or grants
made to those programs during the immediately
preceding school year,
b. a description of how each grant was utilized during
the immediately preceding school year and a
description of any demonstrated or expected innovative
educational improvements,
c. the names of the public school and school districts
where innovative educational programs t hat received
grants during the immediately preceding school year
were implemented,
d. where the organization collects information on a
county-by-county basis, and
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e. the total number and total amount of grants made
during the immediately preceding school y ear for
innovative educational programs at public school by
each county in which the organization made grants.
4. The information required under paragraph 3 of this
subsection shall be submitted on a form provided by the Tax
Commission. No later than May 1 of each year, the Tax Commission
shall annually distribute sample forms together with the forms on
which the reports are required to be made to each approved
organization.
5. The Tax Commission shall not require any other information
be provided by an organization, except as expressly authorized in
this section.
M. 1. Beginning in 2023 for the 2022-2023 academic year, in
order to maintain registration, a scholarship-granting organization
shall annually report to the Tax Commission by September 1 of ea ch
year the following information regarding the educational
scholarships funded by the organization in the previous academic
year:
a. the name and address of the scholarship-granting
organization,
b. the names of the qualifying schools that received
funding for educational scholarships, the total amount
of funds paid to each qualifying school, and the total
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number of scholarship recipients enrolled in each
qualifying school,
c. the total number and total dollar amount of
contributions received during the pre vious academic
year,
d. the total number and total dollar amount of
educational scholarships awarded and funded during the
previous academic year,
e. the total number, total dollar amount, and percentage
of educational scholarships awarded and funded during
the previous academic year disaggregated into the
following categories:
(1) low-income eligible students,
(2) students who during the immediately preceding
school year attended or who were eligible by
virtue of the residence of the student to attend
a public school in the state which was identified
for school improvement by the State Board of
Education,
(3) eligible special needs students, and
(4) students who were first-time recipients of a
scholarship including information about the type
of public or private school the student was
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enrolled in during the entire previous academic
year,
f. the percentage of annual revenue received by the
organization from donations which qualify for tax
credits pursuant to this section which was not
expended on scholarsh ips,
g. disaggregated data reported under this subsection
shall be redacted if reporting would allow for
identification of specific children, and shall be
reported in accordance with the Student Data
Accessibility, Transparency and Accountability Act of
2013, division b of subparagraph 2 of subsection C of
Section 3-168 of Title 70 of the Oklahoma Statutes,
and the Family Educational Rights and Privacy Act of
1974 (FERPA), 20 U.S.C., Section 1232g, and
h. the percentage of the total amount of education
scholarship expenditures spent on low-income eligible
students.
2. The Tax Commission shall make available on its website:
a. the information submitted by the scholarship-granting
organization pursuant to paragraph 1 of this
subsection,
b. a list of participating schools, and
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c. all other application information submitted to the Tax
Commission by a scholarship-granting organization,
except that information which would violate the
privacy of an individual.
3. A scholarship-granting organization shall an nually submit
verification to the Tax Commission that the organization still meets
the criteria set forth in paragraph 7 of subsection H of this
section.
N. Contributions made pursuant to subsections B, C, and D of
this section shall not be used by the Legis lature to reduce the
amount appropriated for the f inancial support of public schools.
O. In consultation with the State Department of Education, the
Tax Commission shall promulgate rules necessary to implement the
Oklahoma Equal Opportunity Education Scholarship Act. The rules
shall include procedures for the registration of a scholarship-
granting organization, an educational improvement grant
organization, a public school foundation, or public school district
for purposes of determining if the organization meets the
requirements of the Oklahoma Equal Opportunity Education Scholarship
Act or for the revocation of the registration of an organization, if
applicable, and for notice as required in subsection I of this
section.
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SECTION 2. This act shall become effective November 1, 2024.
59-2-10626 JM 02/29/24