HB 3704: Revenue and taxation; income tax; federal income tax credit; election to participate; scholarship granting organizations; Oklahoma Tax Commission; effective date. - Oklahoma

Floor (House) → Floor (Senate) · 4 edits

MODERATE

The bill was converted from a House version to a Senate floor version, updating the document title, effective date, and co-authors. The core policy content regarding the state's participation in the federal scholarship tax credit remains substantively unchanged, though minor formatting adjustments were made to align with Senate procedures.

Scope change

The scope of the bill's policy impact remains unchanged; the bill continues to authorize Oklahoma to participate in the federal income tax credit for contributions to scholarship granting organizations.

TECHNICAL

The document title was changed from 'HOUSE OF REPRESENTATIVES' to 'SENATE FLOOR VERSION' to reflect the chamber where the bill is currently being considered.

The list of bill sponsors was updated to include additional House members (Hill and Maynard) who co-authored the bill in this version.

The committee report attribution was changed from the Appropriations and Budget Committee to the Revenue and Taxation Committee, reflecting the bill's subject matter.

TIMELINE

The effective date was updated to April 6, 2026, corresponding to the date the Senate floor version was prepared.

House Committee Substitute → Floor (House) · 2 edits

MINOR

The bill text was updated from the House Committee Substitute version to the Floor version, incorporating the names of additional co-authors (Caldwell and Daniels) and changing the document header to reflect the House Floor. The substantive legal content, including the election to participate in the federal scholarship tax credit, the Governor's duties, and the Tax Commission's responsibilities, remains identical.

TECHNICAL

Added co-authors Caldwell and Daniels to the bill title and updated the header to indicate this is the Floor version.

Replaced the 'Committee Substitute' header with the 'House of Representatives - Floor Version' header.

Proposed Committee Substitute (full committee) 1 → House Committee Substitute · 3 edits

MINOR

The bill was amended to remove the emergency declaration and change the effective date from July 1, 2026, to November 1, 2026. The text was also updated to reflect the official 'Committee Substitute' status rather than the 'Proposed Committee Substitute' version, indicating the bill has been reviewed and finalized by the House committee.

Scope change

The scope of the bill remains focused on electing Oklahoma to participate in the federal tax credit for scholarship contributions, but the timeline for implementation has been extended.

TIMELINE

The effective date of the act was changed from July 1, 2026, to November 1, 2026, giving more time for implementation before the new rules take effect.

The emergency declaration, which would have allowed the bill to take effect immediately upon passage, was removed.

TECHNICAL

The document title was updated from 'Proposed Committee Substitute' to 'Committee Substitute,' reflecting that the bill has been amended and finalized by the committee.

Enrolled (final version) → Proposed Committee Substitute (full committee) 1 · 3 edits

MINOR

The bill was amended to replace the entire text with a committee substitute version that updates the effective date from November 1, 2026, to July 1, 2026, and adds a formal emergency clause to allow immediate implementation. The substantive policy regarding the state's participation in the federal scholarship tax credit and the duties of the Governor and Tax Commission remained unchanged.

TIMELINE

The effective date of the bill was moved forward from November 1, 2026, to July 1, 2026.

TECHNICAL

A new emergency clause was added to declare that the bill is immediately necessary for public safety, allowing it to take effect upon passage and approval rather than waiting for the standard effective date.

The bill text was reformatted from an enrolled version to a proposed committee substitute, including updated headers and page numbering, while retaining the core legislative language.

Engrossed → Enrolled (final version) · 2 edits · Mar 24, 2026

MINOR

The bill was finalized from its Engrossed version to the Enrolled version, adding the official signatures of the Senate (Howard), the House, and the Governor. The substantive policy text, including the election to participate in the federal tax credit and the effective date of November 1, 2026, remains unchanged. This final version is now ready for codification into state law.

Scope change

The scope of the bill's policy remains identical; the changes are strictly procedural, adding the necessary signatures to convert the bill from a passed draft to the final enrolled law.

TECHNICAL

Added the name of Senator Howard to the list of sponsors, correcting the Senate representation from the previous version.

Added the official signature blocks for the House, Senate, and Governor, which are required to finalize the bill as law.

Introduced → Engrossed · 4 edits · Mar 23, 2026

MODERATE

The bill was amended to add new sponsors and update the legislative session details. The primary substantive change is a shift in terminology from 'participating state' to 'covered state' to align with new federal law, along with a modification to the effective date from July 1, 2026, to November 1, 2026.

Scope change

The bill's scope was technically adjusted to reflect updated federal terminology ('covered state' instead of 'participating state') and to include a new requirement prohibiting state agencies from promulgating rules that exceed federal requirements.

TIMELINE

The effective date of the act was changed from July 1, 2026, to November 1, 2026.

DEFINITION

The term 'participating state' was replaced with 'covered state' to align with current federal legislation.

REQUIREMENT

A new provision was added to explicitly prohibit state agencies from creating rules that go beyond what federal law requires.

TECHNICAL

The bill title and sponsor list were updated to include additional legislators and reflect the bill's status as 'Engrossed'.

Revenue and taxation; income tax; federal income tax credit; election to participate; scholarship granting organizations; Oklahoma Tax Commission; effective date.

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