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

SB 472 expands Oklahoma's Parental Choice Tax Credit to cover additional educational expenses beyond private school tuition. Taxpayers can now claim credits for nonpublic learning programs (online or in-person), academic tutoring, textbooks, curriculum materials, and fees for standardized tests like college entrance exams. The credit amount depends on household income, with maximums of $7,500 for families earning under $75,000, $7,000 for $75,000-$150,000, and $6,500 for higher earners. This affects Oklahoma parents or guardians paying for these approved expenses for eligible students enrolled in accredited private schools or approved educational programs.