HB 3590, the Oklahoma Opportunity Scholarship Act of 2026, expands tax credits for Oklahoma taxpayers who contribute to scholarship-granting organizations. It increases the maximum annual tax credit: to $5,000 for single filers (up from $1,000), $10,000 for married couples filing jointly (up from $2,000), and $250,000 for businesses (up from $100,000). Taxpayers who commit to contribute the same amount for two consecutive years qualify for a 100% credit (up from 75%) on those contributions. The bill affects Oklahoma taxpayers making eligible contributions and requires scholarship organizations to submit annual financial reports to the Oklahoma Tax Commission. It takes effect January 1, 2027.
SB 1477 limits concurrent enrollment in college courses to high school students under 21 years of age, prohibiting those 21 or older from participating. The bill amends Oklahoma Statutes Section 628.13 to establish this age restriction, affecting high school students aged 21 and above who would no longer qualify for college course enrollment through their high school program. This change directly alters eligibility for concurrent enrollment, a program allowing students to earn college credit while still in high school. The law takes effect July 1, 2026.
HB 1590 establishes the "Oklahoma Education Infrastructure Linked Deposit Program" to provide reduced-rate loans for school infrastructure projects. It directly affects charter schools and nonprofit education service entities by enabling them to access funding for constructing, expanding, or repairing buildings and integrated systems like HVAC. The program works by having the State Treasurer place state funds (as certificates of deposit) with eligible banks, which then offer these low-cost loans to qualifying schools, requiring borrowers to certify funds will be used solely for infrastructure. The State Treasurer and Board review applications, with banks applying standard credit checks and prioritizing schools based on local educational needs.
HB 1276 requires Oklahoma public school districts to adopt policies banning student cell phones and personal electronic devices (like tablets, smartwatches, or laptops) during the entire school day and on school grounds, effective July 2025. Exceptions are permitted for medical emergencies documented by a licensed professional. School boards may opt out of the ban through annual approval, but must still allow device use for emergencies. The bill defines "personal electronic devices" to exclude school-issued tech used for instruction and clarifies "school day" as the full instructional period from first to last bell. It directly affects all K-12 students and school districts in Oklahoma.
HB 3711 requires Oklahoma school districts with websites to publicly disclose detailed spending data on their websites, including all state, federal, and local funds used for instruction, administration, and other purposes. It specifically mandates that districts display the percentage of total spending allocated to "instructional expenditures" (defined as funds directly supporting teaching, per the National Center for Education Statistics) on their homepage. This applies to all school districts with websites, requiring them to post this information alongside full expenditure details like budgeted vs. actual costs and superintendent compensation. The bill aims to increase transparency for parents and the public about how school funds are spent.
This bill proposes a constitutional amendment to establish the "Tobacco Settlement Endowment Trust Fund" for Oklahoma's tobacco settlement funds. It requires that at least 75% of new tobacco settlement payments (after 2001) be deposited into this trust fund, with specific percentages increasing over time. The trust fund's earnings must be used for cancer research, tobacco prevention programs, children's health initiatives, senior care programs, and education-related expenses, with unused funds remaining in the trust. The amendment creates two governing boards to manage investments and allocate funds, and it would require voter approval before taking effect.
HB 4358 limits screen time for prekindergarten through fifth grade public school students to one hour per school day, including all classroom activities using devices like tablets, computers, or smart devices. The law exempts students requiring special education accommodations under IEPs or 504 plans, as well as necessary assistive technology. It applies to all public schools in Oklahoma starting the 2026-2027 school year. The bill defines "screen time" broadly to cover both teacher-directed and student-selected digital activities during school hours.
HB 3704 directs Oklahoma to participate in a federal income tax credit program allowing individuals to claim a credit for donations to scholarship granting organizations (SGOs). The bill requires the Governor to certify Oklahoma's participation to the U.S. Treasury and designates the Oklahoma Tax Commission to register SGOs, maintain their lists, and handle federal reporting. This enables Oklahoma taxpayers to claim the federal credit for qualifying donations, while coordinating with Oklahoma's existing state tax credit for SGO contributions. The law takes effect July 1, 2026, and remains in place until changed by law or federal policy.
HB 3025 modifies Oklahoma school district funding rules for gift, grant, and donation monies. It requires schools to place funds received for building projects (capital expenditures) into a dedicated building fund, not the general fund. For noncapital funds (like operational costs), districts may retain them in the general fund but must wait one year before using them, preventing immediate spending. This affects all Oklahoma public school districts receiving external funds for school operations or construction. The bill clarifies how districts must categorize and manage these funds to ensure proper financial accountability.
HB 3708 modifies Oklahoma's tax credit system to expand education-related incentives. It creates three tax credit options: 50% of contributions (up to $1,000 for individuals, $2,000 for joint filers, or $100,000 for businesses) to scholarship-granting organizations, educational improvement grant organizations, or public school foundations/districts. A 75% credit is available for donors who commit to contributing the same amount for two consecutive years. Organizations receiving funds must annually submit audited financial reports to the Oklahoma Tax Commission and publicly share program outcomes. The bill directly affects individual taxpayers, businesses, and eligible education-focused nonprofits.
