Revenue and taxation; Equal Opportunity Education Scholarship Act; tax credit; foundations; cap; contribution; eligibility; rules.
HB 1760 creates tax credits for Oklahoma taxpayers who contribute to eligible scholarship-granting or educational improvement organizations. It allows a 50% tax credit (up to $1,000 for individuals, $2,000 for married couples, $100,000 for businesses) on contributions, increasing to 75% for those making a multi-year commitment with written proof. The bill also modifies how credits are allocated to business owners and requires annual financial reporting from participating organizations. These credits are subject to annual caps established by the Oklahoma Tax Commission.
Bill status
passed
3 of 5 stages cleared
Introduction
Feb 2025
Committee Review
Mar 2025
House Passage
Mar 2025
Senate Passage
Governor
Introduced Feb 3, 2025
Last action Apr 1, 2025
Maddy AI version diff · 4 comparisons
What changed between versions
House Committee Substitute
→
Floor (House)
·
3 edits
MINOR
The bill text was reformatted from a committee substitute version to a floor version, with minor text adjustments and removal of committee-specific headers. The substantive policy content regarding tax credits for scholarship contributions remains unchanged.
TECHNICAL
Header text changed from 'HOUSE OF REPRESENTATIVES - FLOOR VERSION' to indicate this is the floor version of the bill, replacing the committee substitute header.
Removed committee-specific page footers and added floor version page headers with bold face notation instructions.
Minor spacing and indentation adjustments throughout the text to align with floor version formatting standards.
Floor votes · House Mar 27, 2025
How they voted
63–32
Passed · 5 other
Total votes 100
Mar 27, 2025
D
Democratic19
47% Nay
R
Republican81
67% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
15
Key actions
5
Committee
4
Amendments
1
Mar 31, 2025
Introduced
First Reading
upper
Mar 31, 2025
Lower · Passed
Engrossed, signed, to Senate
lower
Mar 27, 2025
Committee
Referred for engrossment
lower
Mar 27, 2025
Lower · Passed
Third Reading, Measure passed and Emergency failed: Ayes: 63 Nays: 31; Ayes: 63 Nays: 31
lower
Mar 27, 2025
Lower · Passed
Amended
lower
Mar 6, 2025
Lower · Passed
CR; Do Pass, amended by committee substitute Appropriations and Budget Committee
lower
Feb 17, 2025
Lower · Passed
Recommendation to the full committee; Do Pass, amended by committee substitute Appropriations and Budget Education Subcommittee
lower
Feb 4, 2025
Committee
Referred to Appropriations and Budget Education Subcommittee
lower
Feb 3, 2025
Introduced
First Reading
lower
2 primary · 0 co-sponsors
Sponsors
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