SB685

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

Introduced·2/3/25
Int Text

Oklahoma Parental Choice Tax Credit Act modifies tax credit enforcement and limits.

The Oklahoma Parental Choice Tax Credit Act revises the enforcement of annual credit limits for the Oklahoma Parental Choice Tax Credit Program. It modifies the tax years for which certain annual credit limits are enforced and prescribes the procedure for enforcement. The Oklahoma Tax Commission is responsible for calculating and publishing a percentage by which the credits shall be reduced to ensure the total amount of credits authorized does not exceed specified limits. The Commission must also provide notification of approval status to applicants within thirty days of application closure.

Included in complete analysis

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

See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.

Where it stands

Current
Revenue and Taxation Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Feb 4, 2025

Senate

Second Reading referred to Revenue and Taxation

Feb 3, 2025

Senate

First Reading

Feb 3, 2025

Senate

Authored by Senator Paxton