Oklahoma 2025 Regular Session

Oklahoma Senate Bill SB682

Introduced
2/3/25  

Caption

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

Impact

If enacted, SB682 would significantly modify the existing landscape of educational funding in Oklahoma by promoting private education through financial incentives. The bill sets a cap on the total tax credits that can be claimed and includes provisions to ensure that credits claimed are based solely on qualified educational expenses. The Oklahoma Tax Commission will administer and enforce these credits, which may lead to greater enrollment in private educational institutions, impacting public school funding and resources.

Summary

Senate Bill 682, also known as the Oklahoma Parental Choice Tax Credit Act, aims to enhance educational opportunities for eligible students in Oklahoma by providing income tax credits for certain educational expenses. The bill allows taxpayers, such as parents and guardians, to claim credits for tuition and fees paid to private schools accredited by the State Board of Education. The maximum credit varies based on household income, with credit amounts set at up to $7,500 for students attending appropriate private institutions, and lower amounts for those attending other education programs.

Contention

Notably, SB682 has sparked debate regarding its potential implications on public education. Proponents argue that it fosters parental choice and empowers families to seek the best educational options for their children. Conversely, opponents express concern that it may divert essential funding away from public schools, thereby exacerbating existing inequalities in education. Moreover, regulations surrounding the claims process are designed to prevent misuse of the tax credits, yet critics question whether these safeguards will be effective.

Companion Bills

No companion bills found.

Previously Filed As

OK SB882

Driving under the influence; modifying bail provisions related to charges of driving under the influence. Effective date.

OK SB434

County employees' retirement systems; increasing maximum amount of total employer and employee contributions. Effective date. Emergency.

OK SB201

Schools; establishing minimum salary schedule for teachers. Effective date. Emergency.

OK SB936

Tobacco and vapor products; modifying applicability of fines under the Prevention of Youth Access to Tobacco Act. Effective date.

OK SB327

Income tax; modifying marginal income tax brackets for certain tax years. Effective date.

OK SB292

Income tax; modifying certain income tax rate for certain tax years. Effective date.

OK SB290

Tax; modifying certain income tax rates for certain tax years. Effective date.

OK HB2140

Revenue and taxation; Ad Valorem Tax Code; definitions; classifications of property; valuation procedures; effective date.

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 HB1742

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 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.