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HOUSE OF REPRESENTATIVES - FLOOR VERSION
STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
COMMITTEE SUBSTITUTE
FOR
HOUSE BILL NO. 1092 By: Eaves and Gise of the House
and
Gollihare of the Senate
COMMITTEE SUBSTITUTE
[ revenue – taxation – trade school – terms –
eligibility – individuals – zero – carryover –
codification – effective date ]
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law not to be
codified in the Oklahoma Statutes reads as follows:
This act shall be known and may be cited as the "Oklahoma Trade
School Tuition Tax Credit".
SECTION 2. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 2357.701 of Title 68, unless
there is created a duplication in numbering, reads as follows:
A. As used in this section:
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1. "Qualified program" means a trade school or vocational
school located in Oklahoma that specializes in providing practical
training and education in specific trades and technical fields.
This shall include trade or vocational schools that offer
specialized programs in heating, ventilation, and air conditioning
(HVAC), plumbing, automotive mechanics, electrical work, carpentry,
welding, and construction; and
2. "Taxpayer" means a natural person.
B. For taxable years beginning on or after January 1, 2026,
there shall be allowed as a credit against the tax imposed pursuant
to Section 2355 of Title 68 of the Oklahoma Statutes in the amount
of Seven Thousand Five Hundred Dollars ($7,500.00) or the amount of
costs incurred for tuition and fees for attending a qualified
program, whichever is less, for a taxpayer who has received
certification from a qualified program. A taxpayer shall only be
eligible to claim this credit once, and it shall be claimed within
three (3) calendar years of receiving their certification.
C. Any individual that received a post -secondary tuition
scholarship offered by a career technology center located in the
State of Oklahoma for students living within the boundaries of the
technology school district shall not be eligible to claim this
credit.
D. The credit authorized by this section shall not be used to
reduce the income tax liability of the taxpayer to less than zero
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(0). To the extent not used, the credit authorized by this section
shall be allowed to carry over, in order, to each of the three (3)
following taxable years.
SECTION 3. This act shall become effective November 1, 2025.
COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS AND BUDGET, dated
03/05/2025 - DO PASS, As Amended and Coauthored.