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

HB 1395 creates a tax credit program for Oklahoma parents or guardians paying eligible education costs for students. It allows taxpayers to claim credits of up to $7,500 annually (based on family income) for private school tuition, academic tutoring, textbooks, and standardized test fees for students attending accredited private schools or alternative education programs. The credit amount decreases as household income rises, with special provisions for schools serving homeless students or financially disadvantaged students (requiring 90% of enrollment to qualify based on income thresholds). This bill directly affects Oklahoma families choosing private education or alternative learning options, reducing their state income tax liability for qualifying education expenses.