HB1092

Revenue and taxation; Oklahoma Trade School Tuition Tax Credit; income tax credit; trade schools; effective date.

Chamber Passed·3/13/25

Oklahoma HB1092 creates a tax credit for trade school tuition in Oklahoma.

Oklahoma HB1092 establishes the Oklahoma Trade School Tuition Tax Credit, allowing eligible taxpayers to claim a credit of up to $7,500 against their income tax. Eligibility is limited to those who have received certification from a qualified trade school or vocational school in Oklahoma within the past three years. The credit cannot reduce the taxpayer's liability to less than zero. The act will be effective November 1, 2025.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Last
Passed the House · 19–4 · Mar 13, 2025
Current
The Senate
Next
Senate floor vote

Sponsors

DD
2
3
RRR
Democratic CaucusRepublican Caucus

Roll Call Votes

19 Yea

RRRDRRRRRRDRDRDRDRR

4 Nay

RRRR

History

Apr 21, 2025

Senate

Placed on General Order

Apr 16, 2025

Senate

Reported Do Pass Appropriations committee; CR filed

Apr 8, 2025

Senate

Reported Do Pass as amended Economic Development, Workforce and Tourism committee; CR filed