Oklahoma 2025 Regular Session

Oklahoma Senate Bill SB472

Introduced
2/3/25  
Refer
2/4/25  
Report Pass
2/11/25  

Caption

Oklahoma Parental Choice Tax Credit Act; expanding scope of scholarships while participating in the program. Effective date.

Impact

If enacted, SB472 will significantly influence state law regarding educational funding, particularly by providing financial relief to families choosing private schooling options. By offering substantial tax credits tied to income levels, the bill is designed to assist lower-income families while simultaneously incentivizing the use of private educational institutions. However, the potential cost to the state's budget, as credits exceed $150 million in the first year and could later rise to $250 million annually, raises questions about the long-term sustainability of funding for public education and other state services.

Summary

Senate Bill 472, known as the Oklahoma Parental Choice Tax Credit Act, seeks to expand educational options for students by creating a tax credit program for families incurring qualified educational expenses. This legislation allows taxpayers to claim credits based on their eligible students' enrollment in private schools accredited by the State Board of Education or other approved associations. The bill outlines a tiered system of credits based on the family's adjusted gross income, providing up to $7,500 in credits for eligible expenses depending on income levels and the type of school attended. Importantly, it also establishes conditions regarding eligibility and the requirement for applicants to submit verification documents to the Oklahoma Tax Commission.

Sentiment

The overall sentiment surrounding SB472 has been mixed, reflecting a division among legislators, educators, and community members. Proponents, mainly Republicans, view the bill as a valuable opportunity to enhance educational choices, believing that it supports parental rights in education and increases competition, which could lead to improved educational outcomes. On the contrary, opponents, including some Democrats and public education advocates, criticize it as a diversion of funds from public schools that could undermine funding equity and lead to a lack of accountability in private education systems.

Contention

Key points of contention in the discussions about SB472 include concerns about its implications for public school funding and the potential for increased inequality in educational access. Critics argue that a robust public education system requires stable funding, which might be compromised by the tax credits. They also express worries that private schools may not provide the same level of oversight and accountability as public institutions. Furthermore, the criteria that prioritize income-based applications may create additional layers of complexity and frustration for families attempting to navigate the new system.

Companion Bills

No companion bills found.

Previously Filed As

OK HB1205

Revenue and taxation; repeal; small wind turbine tax credit; effective date.

OK SB450

State government; repealing certain task force. Effective date.

OK SB677

Sales transactions; repealing provision prohibiting surcharge on use of credit and debit card. Effective date.

OK SB404

Counties; repealing the County Home Rule Charter Act. Effective date.

OK HB2068

Crimes and punishments; repealer; effective date.

OK HB2082

Transportation; repealer; effective date; emergency.

OK HB2037

Energy conservation; repealers; effective date.

OK SB165

Memorial bridges; designating the Donald Ray Ward Memorial Bridge. Effective date.

Similar Bills

OK HB2194

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

OK HB1200

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

OK HB1760

Revenue and taxation; Equal Opportunity Education Scholarship Act; tax credit; foundations; cap; contribution; eligibility; rules.

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 HB2646

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

OK SB299

Income tax; modifying certain apportionment factor for calculation of Oklahoma taxable income. Effective date.

OK SB60

Income tax; modifying certain apportionment factors for determining Oklahoma taxable income for certain tax years. Effective date.

OK SB48

Income tax; limiting certain capital gains deduction to certain tax years. Effective date.