Oklahoma 2026 Regular Session Status: In Committee 2 R cosponsors

SB 472 — Oklahoma Parental Choice Tax Credit Act; expanding scope of scholarships while participating in the program. Effective date.

Last action — Coauthored by Representative Lepak (principal House author)

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the Senate. Introduced February 03, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Senate.

Prognosis

Advancing 38% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 2 sponsors

    2 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (2 R).

  • Cleared a recorded vote

    Passed 1 recorded vote so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

86 added · 271 removed

Plain-language change summary

The latest version of SB 472 introduces some important updates regarding the Oklahoma Parental Choice Tax Credit. It specifically expands the definition and scope of eligible scholarships, allowing for a broader range of educational expenses that can be covered, such as tuition for nonpublic programs. This change matters because it aims to provide more options for families seeking educational alternatives, potentially increasing access to varied learning opportunities for students. Overall, these amendments are designed to better support parents in choosing the best educational path for their children.

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STATE OF OKLAHOMA 2 1st Session of the 60th Legislature (2025) 3 SENATE BILL 472 By:
SENATE FLOOR VERSION February 11, 2025 AS AMENDED SENATE BILL NO.
Bergstrom 4 5 AS INTRODUCED 7 An Act relating to income tax credit;
472 By:
amending Section 2, Chapter 278, O.S.L.
Bergstrom 5 7 [ income tax credit - scope of scholarships - effective date ] BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
2023, as amended by Section 3, Chapter 277, O.S.L.
2024 (70 O.S.
Supp.
2024, Section 28-101), which relates to the Oklahoma Parental Choice Tax Credit Act;
modifying definition;
expanding the scope of scholarships while participating in the program;
and providing an effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
“Education service provider” means a person, business, public school district, public charter school, magnet school, or Req.
“Education service provider” means a person, business, public school district, public charter school, magnet school, or SENATE FLOOR VERSION - SB472 SFLR Page 1 (Bold face denotes Committee Amendments) organization that provides educational goods and/or services to eligible students in this state;
No.
5.
186 Page 1 organization that provides educational goods and/or services to 2 eligible students in this state;
3 5.
Eligible 5 student shall include a student who is enrolled in and attends or is 6 expected to enroll in a private school in this state accredited by 7 the State Board of Education or another accrediting association or a student who is educated pursuant to the other means of education 9 exception provided for in subsection A of Section 10-105 of this title;
Eligible student shall include a student who is enrolled in and attends or is expected to enroll in a private school in this state accredited by the State Board of Education or another accrediting association or a student who is educated pursuant to the other means of education exception provided for in subsection A of Section 10-105 of this title;
tuition and fees for nonpublic learning programs, online or in person, Req.
tuition and fees for nonpublic learning programs, online or in person, SENATE FLOOR VERSION - SB472 SFLR Page 2 (Bold face denotes Committee Amendments) b.
No.
academic tutoring services provided by an individual or a private academic tutoring facility, c.
186 Page 2 b.
textbooks, curriculum, or other instructional materials including, but not limited to, supplemental materials or associated online instruction required by an education service provider, and d.
academic tutoring services provided by an individual 2 or a private academic tutoring facility, 3 c.
fees for nationally standardized assessments including, but not limited to, assessments used to determine college admission and advanced placement examinations as well as tuition and fees for tutoring or preparatory courses for the assessments;
textbooks, curriculum, or other instructional materials including, but not limited to, supplemental 5 materials or associated online instruction required by 6 an education service provider, and 7 d.
fees for nationally standardized assessments including, but not limited to, assessments used to 9 determine college admission and advanced placement examinations as well as tuition and fees for tutoring or preparatory courses for the assessments;
Req.
SENATE FLOOR VERSION - SB472 SFLR Page 3 (Bold face denotes Committee Amendments) 1.
No.
If the eligible student attends a private school in this state accredited by the State Board of Education or another accrediting association, the annual maximum credit amount for tax year 2024, fiscal year 2026, and each subsequent fiscal year shall be:
186 Page 3 1.
a.
If the eligible student attends a private school in this 2 state accredited by the State Board of Education or another 3 accrediting association, the annual maximum credit amount for tax year 2024, fiscal year 2026, and each subsequent fiscal year shall 5 be:
Seven Thousand Five Hundred Dollars ($7,500.00) or the amount of tuition and fees for the private school, whichever is less, if the combined adjusted gross income of the parents or legal guardians of the eligible student during the second preceding tax year does not exceed Seventy-five Thousand Dollars ($75,000.00), b.
6 a.
Seven Thousand Five Hundred Dollars ($7,500.00) or the 7 amount of tuition and fees for the private school, whichever is less, if the combined adjusted gross 9 income of the parents or legal guardians of the eligible student during the second preceding tax year does not exceed Seventy-five Thousand Dollars ($75,000.00), b.
Six Thousand Five Hundred Dollars ($6,500.00) or the amount of tuition and fees for the private school, whichever is less, if the combined adjusted gross income of the parents or legal guardians of the Req.
Six Thousand Five Hundred Dollars ($6,500.00) or the amount of tuition and fees for the private school, whichever is less, if the combined adjusted gross income of the parents or legal guardians of the SENATE FLOOR VERSION - SB472 SFLR Page 4 (Bold face denotes Committee Amendments) eligible student during the second preceding tax year is more than One Hundred Fifty Thousand Dollars ($150,000.00) but does not exceed Two Hundred Twenty- five Thousand Dollars ($225,000.00), d.
No.
Six Thousand Dollars ($6,000.00) or the amount of tuition and fees for the private school, whichever is less, if the combined adjusted gross income of the parents or legal guardians of the eligible student during the second preceding tax year is more than Two Hundred Twenty-five Thousand Dollars ($225,000.00) but does not exceed Two Hundred Fifty Thousand Dollars ($250,000.00), or e.
186 Page 4 eligible student during the second preceding tax year 2 is more than One Hundred Fifty Thousand Dollars 3 ($150,000.00) but does not exceed Two Hundred Twenty- five Thousand Dollars ($225,000.00), 5 d.
Six Thousand Dollars ($6,000.00) or the amount of 6 tuition and fees for the private school, whichever is 7 less, if the combined adjusted gross income of the parents or legal guardians of the eligible student 9 during the second preceding tax year is more than Two Hundred Twenty-five Thousand Dollars ($225,000.00) but does not exceed Two Hundred Fifty Thousand Dollars ($250,000.00), or e.
To claim the credit, the taxpayer shall submit to the Req.
To claim the credit, the taxpayer shall submit to the SENATE FLOOR VERSION - SB472 SFLR Page 5 (Bold face denotes Committee Amendments) Commission receipts for qualified expenses as defined by paragraph 7 of subsection A of this section;
No.
3.
186 Page 5 Commission receipts for qualified expenses as defined by paragraph 7 2 of subsection A of this section;
If the eligible student attends a private school in this state, accredited by the State Board of Education or another accrediting association, that exclusively serves students experiencing homelessness, the credit amount shall be Seven Thousand Five Hundred Dollars ($7,500.00) or the amount of the cost to educate the eligible student at the private school, whichever is less;
3 3.
If the eligible student attends a private school in this state, accredited by the State Board of Education or another 5 accrediting association, that exclusively serves students 6 experiencing homelessness, the credit amount shall be Seven Thousand 7 Five Hundred Dollars ($7,500.00) or the amount of the cost to educate the eligible student at the private school, whichever is 9 less;
A private school shall be deemed to be primarily serving financially disadvantaged students if ninety percent (90%) of the private school’s admissions are based on enrolling students whose gross family income is two Req.
A private school shall be deemed to be primarily serving financially disadvantaged students if ninety percent (90%) of the private school’s admissions are based on enrolling students whose gross family income is two SENATE FLOOR VERSION - SB472 SFLR Page 6 (Bold face denotes Committee Amendments) hundred fifty percent (250%) of the federal poverty threshold or below;
No.
5.
186 Page 6 hundred fifty percent (250%) of the federal poverty threshold or 2 below;
The taxpayer shall retain all receipts of qualified expenses as proof of the amounts paid each tax year the credit is claimed and shall submit them to the Commission upon request;
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3 5.
6.
The taxpayer shall retain all receipts of qualified expenses as proof of the amounts paid each tax year the credit is claimed and 5 shall submit them to the Commission upon request;
If the credit exceeds the tax imposed by Section 2355 of Title 68 of the Oklahoma Statutes, the excess amount shall be refunded to the taxpayer;
6 6.
and 7.
If the credit exceeds the tax imposed by Section 2355 of 7 Title 68 of the Oklahoma Statutes, the excess amount shall be refunded to the taxpayer;
and 9 7.
For tax year 2024, the total amount of credits authorized by paragraph 1 of subsection C of this Req.
For tax year 2024, the total amount of credits authorized by paragraph 1 of subsection C of this SENATE FLOOR VERSION - SB472 SFLR Page 7 (Bold face denotes Committee Amendments) section shall not exceed One Hundred Fifty Million Dollars ($150,000,000.00).
No.
b.
186 Page 7 section shall not exceed One Hundred Fifty Million 2 Dollars ($150,000,000.00).
For the period of January 1, 2025, through June 30, 2025, the total amount of credits authorized by paragraph 1 of subsection C of this section shall not exceed One Hundred Million Dollars ($100,000,000.00).
3 b.
The Commission shall not require a taxpayer who received a credit pursuant to paragraph 1 of subsection C of this section in tax year 2024 to reapply for a credit payable during the period described in this subparagraph.
For the period of January 1, 2025, through June 30, 2025, the total amount of credits authorized by 5 paragraph 1 of subsection C of this section shall not 6 exceed One Hundred Million Dollars ($100,000,000.00).
7 The Commission shall not require a taxpayer who received a credit pursuant to paragraph 1 of 9 subsection C of this section in tax year 2024 to reapply for a credit payable during the period described in this subparagraph.
A taxpayer claiming the credit authorized by paragraph 1 Req.
A taxpayer claiming the credit authorized by paragraph 1 SENATE FLOOR VERSION - SB472 SFLR Page 8 (Bold face denotes Committee Amendments) of subsection C of this section shall submit an application prescribed by the Commission to receive the credit in two installments, each of which shall be half of the expected amount of tuition and fees for the private school based on the enrollment verification form submitted pursuant to this subsection, but in no event shall an installment payment exceed the amount of the credit authorized by paragraph 1 of subsection C of this section.
No.
If an eligible taxpayer provides documentation on the application that he or she is a recipient of income-based government benefits including the Supplemental Nutrition Assistance Program (SNAP), Temporary Assistance for Needy Families (TANF), or SoonerCare, the eligible taxpayer shall not be required to provide additional income verification.
186 Page 8 of subsection C of this section shall submit an application 2 prescribed by the Commission to receive the credit in two 3 installments, each of which shall be half of the expected amount of tuition and fees for the private school based on the enrollment 5 verification form submitted pursuant to this subsection, but in no 6 event shall an installment payment exceed the amount of the credit 7 authorized by paragraph 1 of subsection C of this section.
If an eligible taxpayer provides documentation on the application that he 9 or she is a recipient of income-based government benefits including the Supplemental Nutrition Assistance Program (SNAP), Temporary Assistance for Needy Families (TANF), or SoonerCare, the eligible taxpayer shall not be required to provide additional income verification.
For credits issued in the 2025- 2026 school year and subsequent school years, the application period Req.
For credits issued in the 2025- 2026 school year and subsequent school years, the application period SENATE FLOOR VERSION - SB472 SFLR Page 9 (Bold face denotes Committee Amendments) shall open on February 15 prior to the beginning of each school year.
No.
For any eligible student whose parents or legal guardians have a combined adjusted gross income that does not exceed One Hundred Fifty Thousand Dollars ($150,000.00), applications shall be submitted to the Commission within the first sixty (60) days of the opening of the application period to receive priority consideration.
186 Page 9 shall open on February 15 prior to the beginning of each school 2 year.
For students enrolled in the full school year, the credit shall be paid in two installments, one per school semester, to be paid no later than August 30 and January 15, each of which shall be half of the total expected amount of tuition and fees on the enrollment verification form submitted pursuant to this subsection.
For any eligible student whose parents or legal guardians 3 have a combined adjusted gross income that does not exceed One Hundred Fifty Thousand Dollars ($150,000.00), applications shall be 5 submitted to the Commission within the first sixty (60) days of the 6 opening of the application period to receive priority consideration.
7 For students enrolled in the full school year, the credit shall be paid in two installments, one per school semester, to be paid no 9 later than August 30 and January 15, each of which shall be half of the total expected amount of tuition and fees on the enrollment verification form submitted pursuant to this subsection.
Req.
SENATE FLOOR VERSION - SB472 SFLR Page 10 (Bold face denotes Committee Amendments) 2.
No.
Ensure no other person is claiming a credit for the eligible student;
186 Page 10 2.
3.
Ensure no other person is claiming a credit for the eligible 2 student;
Not claim the credit for an eligible student who enrolls as a full-time student in a public school district, public charter school, public virtual charter school, or magnet school;
3 3.
4.
Not claim the credit for an eligible student who enrolls as a full-time student in a public school district, public charter 5 school, public virtual charter school, or magnet school;
Comply with rules and requirements established by the Commission for administration of the Oklahoma Parental Choice Tax Credit Program;
6 4.
and 5.
Comply with rules and requirements established by the 7 Commission for administration of the Oklahoma Parental Choice Tax Credit Program;
and 9 5.
Eligible For fiscal year 2026 and subsequent fiscal years, eligible students may accept a scholarship from the Lindsey Nicole Henry Scholarships for Students with Disabilities Program created by Section 13-101.2 of this title while participating in the Oklahoma Parental Choice Tax Credit Program.
Eligible students may accept a any scholarship including a scholarship from the Lindsey Nicole Henry Scholarships for Students with Disabilities Program created by Section 13-101.2 of this title while participating in the Oklahoma Parental Choice Tax Credit Program.
The Commission shall have the authority to conduct an audit or contract for the auditing of receipts for qualified Req.
The Commission shall have the authority to conduct an audit or contract for the auditing of receipts for qualified SENATE FLOOR VERSION - SB472 SFLR Page 11 (Bold face denotes Committee Amendments) expenses submitted pursuant to paragraph 2 of subsection C of this section.
No.
2.
186 Page 11 expenses submitted pursuant to paragraph 2 of subsection C of this 2 section.
The Commission shall be authorized to recapture the credits otherwise authorized by the provisions of the Oklahoma Parental Choice Tax Credit Act on a prorated basis if an audit conducted pursuant to this subsection shows that the credit was claimed for expenditures that were not qualified expenses or it finds that the taxpayer has claimed an eligible student who no longer attends a private school or has enrolled in a public school in the state.
3 2.
The Commission shall be authorized to recapture the credits otherwise authorized by the provisions of the Oklahoma Parental 5 Choice Tax Credit Act on a prorated basis if an audit conducted 6 pursuant to this subsection shows that the credit was claimed for 7 expenditures that were not qualified expenses or it finds that the taxpayer has claimed an eligible student who no longer attends a 9 private school or has enrolled in a public school in the state.
In the event of a failure of revenue pursuant to the Oklahoma State Finance Act, the tax credits otherwise authorized in subsection C of this section shall be reduced proportionately to the Req.
In the event of a failure of revenue pursuant to the Oklahoma State Finance Act, the tax credits otherwise authorized in subsection C of this section shall be reduced proportionately to the SENATE FLOOR VERSION - SB472 SFLR Page 12 (Bold face denotes Committee Amendments) reduction in the amount of money appropriated to the State Board of Education for the financial support of public schools for the fiscal year in which the failure of revenue occurs.
No.
186 Page 12 reduction in the amount of money appropriated to the State Board of 2 Education for the financial support of public schools for the fiscal 3 year in which the failure of revenue occurs.
The Commission shall make available on its website to be 5 updated monthly:
The Commission shall make available on its website to be updated monthly:
6 1.
1.
The total amount of credits claimed each year pursuant to 7 paragraphs 1 through 4 of subsection C of this section;
The total amount of credits claimed each year pursuant to paragraphs 1 through 4 of subsection C of this section;
The amount of credits claimed and number of students awarded 9 each fiscal year pursuant to paragraph 1 of subsection C of this section disaggregated by income categories;
The amount of credits claimed and number of students awarded each fiscal year pursuant to paragraph 1 of subsection C of this section disaggregated by income categories;
60-1-186 QD 1/19/2025 5:37:05 AM Req.
COMMITTEE REPORT BY:
No.
COMMITTEE ON EDUCATION February 11, 2025 - DO PASS AS AMENDED SENATE FLOOR VERSION - SB472 SFLR Page 13 (Bold face denotes Committee Amendments)
186 Page 13
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How this bill changes current law

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AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill modifies existing law to expand the definition of 'eligible student' and increases the scope of qualifying expenses under the Oklahoma Parental Choice Tax Credit Act.

  • 70 O.S. Supp. 2024, Section 28-101

    Eligible student shall include a student who is enrolled in and attends or is expected to enroll in a private school in this state accredited by the State Board of Education or another accrediting association or a student who is educated pursuant to the other means of education exception provided for in subsection A of Section 10-105 of this title; → Eligible student shall include a student who is enrolled in and attends or is expected to enroll in a private school in this state accredited by the State Board of Education or another accrediting association or a student who is educated pursuant to the other means of education exception provided for in subsection A of Section 10-105 of this title, or a student who attends a nonpublic learning program.

    This change broadens the definition of who qualifies as an 'eligible student' by explicitly including those attending nonpublic learning programs.

  • 70 O.S. Supp. 2024, Section 28-101

    tuition and fees at a private school in this state accredited by the State Board of Education or another accrediting association. → tuition and fees at a private school in this state accredited by the State Board of Education or another accrediting association, and tuition and fees for nonpublic learning programs, online or in person.

    This expands the types of qualified expenses to include tuition and fees for nonpublic learning programs.

  • 70 O.S. Supp. 2024, Section 28-101

    the amount of tuition and fees considered a qualified expense pursuant to this paragraph shall not include the portion of tuition and fees paid with any scholarship or the portion of tuition and fees discounted or otherwise reduced by the school; → the amount of tuition and fees considered a qualified expense pursuant to this paragraph shall not include the portion of tuition and fees paid with any scholarship provided by the state or federal government or the portion of tuition and fees discounted or otherwise reduced by the school;

    This clarifies that qualified expenses exclude any amounts covered by state or federal scholarships.

Amendments

1 amendment

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Action History

  1. Coauthored by Representative Lepak (principal House author)

  2. Placed on General Order

  3. Withdrawn from Revenue and Taxation committee

  4. Referred to Revenue and Taxation

  5. Title stricken

  6. Reported Do Pass as amended Education committee; CR filed

  7. Second Reading referred to Education Committee then to Revenue and Taxation Committee

  8. Authored by Senator Bergstrom

  9. First Reading

Sponsors

Sponsorship breakdown

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2 sponsors · 0 co-sponsors · 149 not signed on · 3 voted No

Sponsors (2)

Co-sponsors (0)

None.

Not signed on (149)

149 members have not signed on to this bill.

Show all 149 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Education

Passed 8 Yea · 3 Nay
Party YeaNayPresentNot Voting
Republican 8000
Democrat 0300
Unaffiliated 0002
Total 8302
% of votes cast 62%23%0%15%
How each member voted (13)
Member Party Vote
STRIKE THE TITLE - ADOPTED — Not Voting
AMD SB472 CA1 - ADOPTED — Not Voting
Carri Hicks Democrat Nay
Jo Anna Dossett Democrat Nay
Mark Mann Democrat Nay
Aaron Reinhardt Republican Yea
Adam Pugh Republican Yea
Ally Seifried Republican Yea
Dave Rader Republican Yea
Dusty Deevers Republican Yea
Kelly Hines Republican Yea
Kendal Sacchieri Republican Yea
Roland Pederson Republican Yea

Official roll call →

Subjects

taxation education
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors SB 472?
SB 472 is sponsored by Micheal Bergstrom (Republican) and Mark Lepak (Republican).
What is the current status of SB 472?
This bill is in committee in the Senate. Introduced February 03, 2025. It must pass committee before a floor vote.
Where can I track SB 472?
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