Oklahoma 2026 Regular Session

Oklahoma Senate Bill SB1389

Introduced
2/2/26  
Refer
2/3/26  
Report Pass
2/23/26  

Caption

Oklahoma Parental Choice Tax Credit Act; authorizing annual limit for certain fiscal years. Emergency.

Impact

The modification of tax credits is likely to encourage more families to consider private schooling. For fiscal year 2026 and beyond, the bill establishes a maximum credit of up to $7,500 for families earning below a specified income threshold, effectively making private education more accessible for lower and middle-class families. However, for families earning above this threshold, the credit amount decreases, which could limit access to some families who may need it most. These changes are intended to ensure that the initiative provides tangible financial support for educational expenses, thus influencing the landscape of educational options available to students in Oklahoma.

Summary

SB1389, known as the Oklahoma Parental Choice Tax Credit Act, aims to amend existing legislation by modifying the annual limit on tax credits available to taxpayers supporting eligible students’ education in Oklahoma. Specifically, the bill modifies the parameters surrounding the income tax credit for tuition and qualified expenses incurred for private school education, thereby promoting school choice in the state. The act includes provisions for setting limits on the total amount of tax credits that can be authorized each fiscal year and introduces a tiered structure for credit amounts based on family income levels.

Sentiment

The sentiment around SB1389 includes a blend of optimism and concern. Proponents, mainly from conservative circles, view the bill as a necessary step towards empowering parental choice in education, allowing families the flexibility to choose schools that best fit their children's needs. Critics, including some educational advocacy groups, argue that this shift towards tax credits for private education could divert essential funds away from public schools, potentially undermining their viability. This polarization reflects wider debates over educational funding and the balance between public and private education systems.

Contention

The bill's main points of contention center around the fear of reduced funding for public schools and the potential creation of an inequitable educational system where only wealthier families can afford to take full advantage of the tax credits. Additionally, concerns about the accountability and regulatory oversight of private schools, coupled with the potential for increased financial pressure on the state’s budget due to the substantial tax credits, present significant discussions among lawmakers. As conversations continue, the future implementation and outcomes of SB1389 remain pivotal in shaping Oklahoma’s educational policy.

Companion Bills

No companion bills found.

Previously Filed As

OK SB684

Income tax credit; relating to the Oklahoma Parental Choice Tax Credit Act; modifying tax years for which certain annual credit limit is enforced; prescribing procedure for enforcement of annual limit. Effective date. Emergency.

OK SB686

Oklahoma Parental Choice Tax Credit Act; applying authorized but unused credit to subsequent annual limitation. Effective date.

OK SB685

Oklahoma Parental Choice Tax Credit Act; prescribing procedure for enforcement of annual limit. Effective date.

OK SB229

Parental Choice Tax Credit Act; modifying annual limit for certain years; modifying preference requirement; requiring certain credit reallocation. Effective date.

OK SB683

Oklahoma Parental Choice Tax Credit Act; defining term. Effective date.

OK SB682

Oklahoma Parental Choice Tax Credit Act; modifying installment payment for certain eligible students. Effective date.

OK HB1469

Schools; Oklahoma Parental Choice Tax Credit Act; website requirements; effective date.

OK HB1742

Schools; Oklahoma Parental Choice Tax Credit Act; website requirements; effective date.

OK HB1395

Schools; Oklahoma Parental Choice Tax Credit Act; website requirements; effective date.

OK SB472

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

Similar Bills

CA SB514

Wildfire prevention: qualified entities: assessments: California Fire Service Training and Education Program Act.

HI SB2271

Relating To Hospital Licensing.

TX SB1322

Relating to the accreditation of public institutions of higher education.

TX SB2647

Relating to the accreditation of postsecondary educational institutions; authorizing fees.

HI HB1538

Relating To Hospital Licensing.

MI HB5242

Higher education: other; use of diversity, equity, and inclusion in accreditation decisions; prohibit. Creates new act.

TX HB1870

Relating to the accreditation of public institutions of higher education.

SC H3476

Higher education accrediting agencies