Oklahoma 2026 Regular Session Status: In Committee 1 R cosponsors

SB 683 — Education; Oklahoma Parental Choice Tax Credit Act; expanding qualifying expenses eligible for credit; requiring submission of receipt or list to claim certain qualifying expenses. Effective date.

Last action — Placed on General Order

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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 36% · 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.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 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

237 added · 235 removed

Plain-language change summary

The recent amendments to SB 683 clarify the definition of "accrediting association" within the Oklahoma Parental Choice Tax Credit Act. Notably, the amended version specifies that organizations must meet certain standards set by the State Board of Education or be approved by other accreditation bodies. This change is important because it aims to ensure that tax credits for educational choice are linked to credible and recognized educational standards, potentially enhancing the quality of education supported by those credits.

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STATE OF OKLAHOMA 2nd Session of the 60th Legislature (2026) COMMITTEE SUBSTITUTE FOR SENATE BILL 683 By:
SENATE FLOOR VERSION February 23, 2026 3 COMMITTEE SUBSTITUTE FOR SENATE BILL NO.
Paxton 6 COMMITTEE SUBSTITUTE An Act relating to education;
683 By:
Paxton and Seifried 6 An Act relating to education;
“Accrediting association” means a recognized legal entity that meets the accreditation requirements set by the State Board of Req.
“Accrediting association” means a recognized legal entity that meets the accreditation requirements set by the State Board of Education, another accrediting association approved by the State SENATE FLOOR VERSION - SB683 SFLR Page 1 (Bold face denotes Committee Amendments) Board of Education, or a legal entity that accredits education organizations in multiple states, whose purpose is to verify that an education program meets or exceeds predetermined criteria, and monitor the education organization during the time it is accredited by completing regular reevaluations and on-site inspections of the education program;
No.
3716 Page 1 Education, another accrediting association approved by the State Board of Education, or a legal entity that accredits education organizations in multiple states, whose purpose is to verify that an education program meets or exceeds predetermined criteria, and monitor the education organization during the time it is accredited by completing regular reevaluations and on-site inspections of the education program;
Req.
7.
No.
“Qualified expense” for the purpose of claiming the credit authorized by paragraph 1 of subsection C of this section means SENATE FLOOR VERSION - SB683 SFLR Page 2 (Bold face denotes Committee Amendments) tuition and fees at a private school in this state accredited by the State Board of Education or another accrediting association.
3716 Page 2 7.
“Qualified expense” for the purpose of claiming the credit authorized by paragraph 1 of subsection C of this section means tuition and fees at a private school in this state accredited by the State Board of Education or another accrediting association.
For the purpose of claiming the credit authorized by paragraph 1 of subsection C of this section and for eligible students enrolled or expected to enroll in a public or private school in this state, qualified expenses also include the following:
For the purpose of claiming the credit authorized by paragraph 1 of subsection C of this section and for eligible students enrolled or expected to enroll in a private school in this state, qualified expenses also include the following:
fees for nationally standardized assessments including, but not limited to, assessments used to determine college admission and advanced placement Req.
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, and SENATE FLOOR VERSION - SB683 SFLR Page 3 (Bold face denotes Committee Amendments) e.
No.
3716 Page 3 examinations as well as tuition and fees for tutoring or preparatory courses for the assessments, and e.
There is hereby created the Oklahoma Parental Choice Tax Credit Program to provide an income tax credit to a taxpayer for Req.
There is hereby created the Oklahoma Parental Choice Tax Credit Program to provide an income tax credit to a taxpayer for qualified expenses to support the education of eligible students in this state.
No.
SENATE FLOOR VERSION - SB683 SFLR Page 4 (Bold face denotes Committee Amendments) C.
3716 Page 4 qualified expenses to support the education of eligible students in this state.
C.
Seven Thousand Dollars ($7,000.00) or the amount of tuition and fees for the private school, whichever is less, if the combined adjusted gross income of the Req.
Seven Thousand Dollars ($7,000.00) 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 SENATE FLOOR VERSION - SB683 SFLR Page 5 (Bold face denotes Committee Amendments) Seventy-five Thousand Dollars ($75,000.00) but does not exceed One Hundred Fifty Thousand Dollars ($150,000.00), c.
No.
3716 Page 5 parents or legal guardians of the eligible student during the second preceding tax year is more than Seventy-five Thousand Dollars ($75,000.00) but does not exceed One Hundred Fifty Thousand Dollars ($150,000.00), c.
Five Thousand Dollars ($5,000.00) or the amount of tuition and fees for the private school, whichever is less, if the combined adjusted gross income of the Req.
Five Thousand Dollars ($5,000.00) 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 SENATE FLOOR VERSION - SB683 SFLR Page 6 (Bold face denotes Committee Amendments) during the second preceding tax year is more than Two Hundred Fifty Thousand Dollars ($250,000.00);
No.
3716 Page 6 parents or legal guardians of the eligible student during the second preceding tax year is more than Two Hundred Fifty Thousand Dollars ($250,000.00);
If the eligible student attends a private school in this state, accredited by the State Board of Education or another accrediting association, that primarily serves financially disadvantaged students, the credit amount shall be the maximum credit amount authorized by paragraph 1 of this subsection or the amount of the cost to educate the eligible student at the private Req.
If the eligible student attends a private school in this state, accredited by the State Board of Education or another accrediting association, that primarily serves financially disadvantaged students, the credit amount shall be the maximum credit amount authorized by paragraph 1 of this subsection or the amount of the cost to educate the eligible student at the private school, whichever is less.
No.
The cost to educate the eligible student SENATE FLOOR VERSION - SB683 SFLR Page 7 (Bold face denotes Committee Amendments) shall be equal to the average cost to educate all students attending the private school, which shall be calculated by dividing the private school’s total expenditures in the previous year by the total enrollment in the previous school year.
3716 Page 7 school, whichever is less.
The cost to educate the eligible student shall be equal to the average cost to educate all students attending the private school, which shall be calculated by dividing the private school’s total expenditures in the previous year by the total enrollment in the previous school year.
accrued penalty or interest from the failure to pay a state tax within the statutory period allowed for its payment, Req.
accrued penalty or interest from the failure to pay a state tax within the statutory period allowed for its payment, SENATE FLOOR VERSION - SB683 SFLR Page 8 (Bold face denotes Committee Amendments) d.
No.
3716 Page 8 d.
Req.
SENATE FLOOR VERSION - SB683 SFLR Page 9 (Bold face denotes Committee Amendments) 2.
No.
3716 Page 9 2.
The Commission shall prescribe applications for the purposes of claiming the credits authorized by the Oklahoma Parental Choice Tax Credit Act and a deadline by which applications shall be Req.
The Commission shall prescribe applications for the purposes of claiming the credits authorized by the Oklahoma Parental Choice Tax Credit Act and a deadline by which applications shall be SENATE FLOOR VERSION - SB683 SFLR Page 10 (Bold face denotes Committee Amendments) submitted.
No.
3716 Page 10 submitted.
A taxpayer claiming the credit authorized by paragraph 1 of subsection C of Req.
A taxpayer claiming the credit authorized by paragraph 1 of subsection C of SENATE FLOOR VERSION - SB683 SFLR Page 11 (Bold face denotes Committee Amendments) this section shall submit to the Commission an enrollment verification form from the private school in which the eligible student is enrolled or is expected to enroll with the tuition and fees to be charged the taxpayer for the applicable school year or receipts or other proof of purchase or an itemized list of expenses intended to be purchased for any other qualified expense, as defined in paragraph 7 of subsection A of this section.
No.
3716 Page 11 this section shall submit to the Commission an enrollment verification form from the private school in which the eligible student is enrolled or is expected to enroll with the tuition and fees to be charged the taxpayer for the applicable school year or receipts or other proof of purchase or an itemized list of expenses intended to be purchased for any other qualified expense, as defined in paragraph 7 of subsection A of this section.
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For credits issued in the 2026-2027 school year and subsequent school years, the application period shall be open March through June 15 prior to the beginning of each school year.
For credits issued in the 2026-2027 school year and subsequent school years, the application period shall be open March 15 through June 15 prior to the beginning of each school year.
For students Req.
For students SENATE FLOOR VERSION - SB683 SFLR Page 12 (Bold face denotes Committee Amendments) enrolled in the full school year, the full credit amount authorized for the school year shall be paid no later than August 30.
No.
3716 Page 12 enrolled in the full school year, the full credit amount authorized for the school year shall be paid no later than August 30.
Req.
SENATE FLOOR VERSION - SB683 SFLR Page 13 (Bold face denotes Committee Amendments) G.
No.
3716 Page 13 G.
Req.
SENATE FLOOR VERSION - SB683 SFLR Page 14 (Bold face denotes Committee Amendments) 4.
No.
3716 Page 14 4.
The total amount of credits claimed and number of students awarded who attended a public school in the semester immediately Req.
The total amount of credits claimed and number of students awarded who attended a public school in the semester immediately SENATE FLOOR VERSION - SB683 SFLR Page 15 (Bold face denotes Committee Amendments) preceding the school year for which the application is made each year;
No.
3716 Page 15 preceding the school year for which the application is made each year;
60-2-3716 QD 2/23/2026 5:28:17 PM Req.
COMMITTEE REPORT BY:
No.
COMMITTEE ON REVENUE AND TAXATION February 23, 2026 - DO PASS AS AMENDED BY CS SENATE FLOOR VERSION - SB683 SFLR Page 16 (Bold face denotes Committee Amendments)
3716 Page 16
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Amendments

1 amendment

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Action History

  1. Placed on General Order

  2. Reported Do Pass, amended by committee substitute Revenue and Taxation committee; CR filed

  3. Coauthored by Senator Seifried

  4. Second Reading referred to Revenue and Taxation

  5. Authored by Senator Paxton

  6. First Reading

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 150 not signed on · 3 voted No

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (150)

150 members have not signed on to this bill.

Show all 150 →

"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

Do Pass Amended Cs

Passed 8 Yea · 3 Nay · 1 Other
Party YeaNayPresentNot Voting
Republican 8101
Democrat 0200
Unaffiliated 0002
Total 8303
% of votes cast 57%21%0%21%
How each member voted (14)
Member Party Vote
AMD SB683 PCS - ADOPTED (Request No: 3716) — Not Voting
AMD SB683 CA1 - ADOPTED — Not Voting
Julia Kirt Democrat Nay
Mark Mann Democrat Nay
Brent Howard Republican Not Voting
Christi Gillespie Republican Yea
Dave Rader Republican Yea
Dusty Deevers Republican Yea
Julie Daniels Republican Yea
Kendal Sacchieri Republican Nay
Lonnie Paxton Republican Yea
Shane Jett Republican Yea
Todd Gollihare Republican Yea
Warren Hamilton 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 683?
SB 683 is sponsored by Lonnie Paxton (Republican).
What is the current status of SB 683?
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 683?
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Last checked for changes 3 months ago · updated continuously

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