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 1422 requires Oklahoma public school districts and charter schools to adopt policies permitting voluntary prayer and Bible or religious text reading during school days. Schools must obtain signed parental or employee consent forms that include a waiver of legal claims related to religious freedom, prohibit using public address systems for these activities, and ensure the practice doesn’t replace instructional time. Parents or employees can revoke consent at any time, and the state Attorney General must provide legal support to schools implementing the policy. The bill takes effect July 1, 2026, and applies to all public schools and charter schools in Oklahoma.
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 4411 amends Oklahoma's Parental Choice Tax Credit program to allow taxpayers to claim credits for private school tuition and related expenses (like textbooks and tutoring) at accredited schools, with credit amounts based on family income (up to $7,500 annually for lower-income families). It requires accredited private schools to publicly display their tuition costs and updates the Oklahoma Tax Commission's website to include program details. The bill directly affects Oklahoma parents/guardians with eligible students who choose accredited private schools and the Tax Commission in administering the program. The credit applies to qualified expenses for students attending accredited private schools or participating in approved nonpublic learning programs.
HB 4491 prohibits full-time students enrolled in statewide virtual charter schools (sponsored by the Statewide Charter School Board) from participating in Oklahoma Secondary School Activities Association (OSSAA) sports and competitive extracurricular activities starting July 1, 2026. The bill directly affects these virtual charter students, who would instead be limited to intramural activities organized by their virtual school or external groups. It amends existing law to clarify that virtual charter students cannot join district-sponsored athletic associations, while allowing schools to offer their own non-competitive activities. The provision applies only to statewide virtual charter schools, not traditional public or brick-and-mortar charter schools.
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.
HB 3009 amends Oklahoma's Parental Choice Tax Credit Program to increase and adjust tax credits for families using private schools or alternative education. It sets income-based credit limits: up to $7,500 annually for households earning under $75,000, decreasing to $5,000 for those earning over $250,000. The credit covers qualified expenses like private school tuition, tutoring, textbooks, and standardized test fees for eligible students (Oklahoma residents in accredited private schools or alternative education programs). Taxpayers must submit receipts to claim the credit, which applies to tax years 2024 and beyond. The bill directly affects Oklahoma parents, guardians, and students enrolled in qualifying educational settings.
HB 3677 amends Oklahoma's Parental Choice Tax Credit Program to expand tax credits for families using private education. It directly affects Oklahoma taxpayers with eligible students attending accredited private schools or certain alternative education programs. The bill establishes income-based credit amounts (ranging from $5,000 to $7,500 annually), covers tuition, tutoring, materials, and assessments, and adds special provisions for schools serving homeless students or financially disadvantaged students. The Oklahoma Tax Commission must publish monthly updates on the program via its website, with the changes effective for tax year 2024 and beyond.
SB 2070 strengthens oversight of Oklahoma charter schools by adding detailed requirements for new applications and annual performance reviews. It mandates 10 hours of state-approved training for applicants and sponsors before submitting applications, and requires 34 specific items in applications - including financial plans, academic alignment, disability support plans, and organizational charts. The bill also requires sponsors to conduct annual performance reviews, post summaries on their websites, and include specific data in reports to the Statewide Charter School Board. These changes directly affect charter school applicants, sponsors, and governing boards by increasing transparency and accountability in school operations.
HB 3230 amends Oklahoma's Parental Choice Tax Credit Program to adjust income-based tax credits for parents paying for private school education. It allows tax credits of up to $7,500 annually (reduced for higher-income households) for tuition at accredited private schools, with a $1,000 cap for students using other education options. Special provisions provide full $7,500 credits for students experiencing homelessness or attending schools primarily serving financially disadvantaged students. The credit is claimed against Oklahoma state income tax for tax years 2024 and beyond, subject to specific eligibility requirements.
