Oklahoma 2025 Regular Session

Oklahoma House Bill HB1742

Introduced
2/3/25  

Caption

Schools; Oklahoma Parental Choice Tax Credit Act; website requirements; effective date.

Impact

The implications of HB 1742 on state laws include an increased emphasis on tax credits as a financial mechanism for funding private education. The bill introduces a structured approach to how these credits can be claimed, detailing the maximum allowable credits based on the income of the taxpayer and the circumstances of the eligible student. For the 2024 tax year, these credits will support eligible students attending private schools, particularly those from low-income households and students experiencing homelessness, by providing substantial financial assistance directly reflective of their educational costs.

Summary

House Bill 1742 seeks to amend the Oklahoma Parental Choice Tax Credit Act by modifying the requirements for the Oklahoma Tax Commission to maintain a website with specified information concerning the program. The bill establishes a tax credit for eligible taxpayers incurred as qualified expenses for the education of eligible students, which includes tuition at accredited private schools, nonpublic learning programs, and educational services such as tutoring and instructional materials. This aims to support families seeking educational alternatives within the state, enhancing parental choice in education.

Contention

Notable points of contention surrounding this bill involve the potential impact on public schools and the overall funding of the educational system. Critics argue that promoting tax credits for private schools may divert crucial funding from public education, exacerbating resource disparities between public and private institutions. Proponents, however, contend that such measures promote competition and improve educational outcomes by empowering parents to choose the best educational environment for their children, fostering a diverse educational landscape. Thus, the bill is part of a broader conversation about educational equity and the role of government funding in supporting various educational pathways.

Companion Bills

No companion bills found.

Similar Bills

OK SB684

Income tax credit; relating to the Oklahoma Parental Choice Tax Credit Act; modifying tax years for which certain annual credit limit is enforced; prescribing procedure for enforcement of annual limit. Effective date. Emergency.

OK HB1519

Revenue and taxation; Oklahoma Revenue and Taxation Act of 2025; effective date.

OK HB1469

Schools; Oklahoma Parental Choice Tax Credit Act; website requirements; effective date.

OK SB683

Oklahoma Parental Choice Tax Credit Act; defining term. Effective date.

OK HB1395

Schools; Oklahoma Parental Choice Tax Credit Act; website requirements; effective date.

OK SB682

Oklahoma Parental Choice Tax Credit Act; modifying installment payment for certain eligible students. Effective date.

OK SB229

Parental Choice Tax Credit Act; modifying annual limit for certain years; modifying preference requirement; requiring certain credit reallocation. Effective date.

OK SB686

Oklahoma Parental Choice Tax Credit Act; applying authorized but unused credit to subsequent annual limitation. Effective date.