HB3704

Revenue and taxation; income tax; federal income tax credit; election to participate; scholarship granting organizations; Oklahoma Tax Commission; effective date.

Complete·4/20/26

Oklahoma HB3704 allows the state to participate in the federal income tax credit for contributions to scholarship granting organizations.

Oklahoma HB3704 elects the State of Oklahoma to participate in the federal income tax credit for individual contributions to scholarship granting organizations. The bill designates the Oklahoma Tax Commission as the state agency responsible for identifying and registering Scholarship Granting Organizations, maintaining a list of qualified organizations, and performing reporting to the Secretary of the Treasury.

Included in complete analysis

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

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Sponsors

0
6
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Democratic CaucusRepublican Caucus

Roll Call Votes

38 Yea

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8 Nay

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2 Absent

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Calendar

Apr 6

2:00 PM

Senate Revenue and Taxation Hearing

Mar 3

4:30 PM

House Appropriations and Budget Hearing

History

Apr 20

House

Approved by Governor 04/17/2026

Apr 16

House

Enrolled, signed, to Senate

Apr 16

Senate

Enrolled measure signed, returned to House