Oklahoma 2025 Regular Session

Oklahoma Senate Bill SB1016

Introduced
2/3/25  

Caption

Income tax credit; requiring the Department of Human Services and the Oklahoma Health Care Authority verify certain claims by certain applicants; requiring certain entities submit documentation to tax commission for verification of income for parental choice tax credit. Effective date.

Impact

Under SB1016, the income tax credit for parents and guardians will depend on their adjusted gross income, with designated maximum amounts based on income brackets. Families with lower incomes will have the opportunity to claim higher credits, facilitating access to educational resources for students in private education. The bill emphasizes accountability by requiring that participating private schools provide documentation regarding enrollment and tuition, increasing transparency in how taxpayer money is utilized in educational funding.

Summary

Senate Bill 1016 seeks to amend the existing Oklahoma Parental Choice Tax Credit Act by modifying definitions and increasing oversight of the program. The bill establishes requirements for the Oklahoma Department of Human Services and the Oklahoma Health Care Authority to verify claims made by applicants seeking tax credits for educational expenses. The proposed changes aim to ensure that the credits claimed reflect legitimate educational costs incurred on behalf of eligible students, which include those attending accredited private schools.

Contention

While the bill aims to enhance the integrity of the tax credit system, controversies may arise over how it balances support for parental choice in education with oversight. Proponents argue that the modifications will help eliminate fraud and misuse of tax credits, while opponents may raise concerns regarding the increased administrative burden on families and schools. Additionally, critics could argue that the limitations based on income thresholds may unfairly exclude certain families, hindering access to educational opportunities for students from various backgrounds.

Companion Bills

No companion bills found.

Previously Filed As

OK SB860

Uniform Controlled Dangerous Substances Act; adding certain substance to Schedule I. Effective date.

OK SR15

Resolution; memorializing the 30th anniversary of the bombing of the Alfred P. Murrah Federal Building; remembering the victims; honoring the survivors; thanking the heroic first responders; and urging continued healing.

OK SB586

Oklahoma Quality Jobs Program Act; modifying definition to establish certain relationship between employer and leased or contracted employee. Effective date.

OK SB284

Specie; authorizing the payment of certain public and private debts; restricting the requirement of payment in specie. Effective date.

OK SB269

Carbon sequestration; modifying jurisdiction over certain injection wells; establishing provisions for establishment of certain CO2 sequestration facilities and storage units. Effective date.

OK SB142

School personnel compensation; modifying minimum salary schedule. Effective date. Emergency.

OK SB569

Practice of nursing; providing for independent prescriptive authority of Advanced Practice Registered Nurses who meet certain requirements. Effective date.

OK SB227

Taxation; modifying and limiting certain credits, deductions, and exemptions; modifying income tax rate for certain years. Effective date. Emergency.

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 HB1200

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

OK HB2646

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

OK HB2194

Revenue and taxation; retirement benefits; exemption; effective date.

OK HB1391

Revenue and taxation; income tax; adjustments; retirement benefits; effective date.

OK HB1599

Revenue and taxation; income tax; pensions; taxable income; exemption; effective date.

OK HB1927

Revenue and taxation; Oklahoma taxable income and Oklahoma adjusted gross income; retirement income; exemption; effective date.

OK HB2199

Revenue and taxation; standard deduction amounts; effective date.