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An Act
ENROLLED HOUSE
BILL NO. 3590 By: Lepak of the House
and
Daniels of the Senate
An Act relating to revenue and taxation; amending 68
O.S. 2021, Section 2357.206, as amended by Section 1,
Chapter 49, O.S.L. 2022 (68 O.S. Supp. 2025, Section
2357.206), which relates to the Oklahoma Equal
Opportunity Education Scholarship Act; modifying
definition of eligible student; removing federal law
reference and replacing with Oklahoma authority;
modifying definition of low-income eligible student;
authorizing scholarship payments to be made via
secure electronic funds transfer; modifying
definition of annual revenue; requiring certain
annual reporting requirements to be disaggregated
into certain categories; and providing an effective
date.
SUBJECT: Revenue and taxation
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 2357.206, as
amended by Section 1, Chapter 49, O.S.L. 2022 (68 O.S. Supp. 2025,
Section 2357.206), is amended to read as follows:
Section 2357.206. A. This act shall be known and may be cited
as the "Oklahoma Equal Opportunity Education Scholarship Act".
B. 1. Except as provided in subsection G of this section,
after August 26, 2011, there shall be allowed a credit for any
taxpayer who makes a contribution to an eligible scholarship-
granting organization.
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The credit shall be equal to fifty percent (50%) of the total
amount of contributions made during a taxable year, not to exceed
One Thousand Dollars ($1,000.00) for single individuals, Two
Thousand Dollars ($2,000.00) for married individuals filing jointly,
or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which
is a legal business entity including limited and general
partnerships, corporations, subchapter S corporations and limited
liability companies, plus any suspended credits pursuant to
subparagraph d of paragraph 2 of subsection I of this section;
provided, if total credits claimed pursuant to this paragraph exceed
the cap amount established pursuant to paragraphs 1 and 2 of
subsection E of this section, the credit shall be equal to the
taxpayer's proportionate share of the cap for the taxable year, as
determined pursuant to subsection I of this section.
2. For any taxpayer who makes a contribution to an eligible
scholarship-granting organization and makes a written commitment to
contribute the same amount for an additional year, the credit for
the first year and the additional year shall be equal to seventy-
five percent (75%) of the total amount of the contribution made
during a taxable year, not to exceed the amounts established in
paragraph 1 of this subsection for the taxable year in which the
credit provided in this subsection is claimed. The taxpayer shall
provide evidence of the written commitment to the Oklahoma Tax
Commission at the time of filing the refund claim.
3. The credits authorized pursuant to the provisions of this
subsection shall be allocable to the partners, shareholders,
members, or other equity owners of a taxpayer that is authorized to
be treated as a partnership for purposes of federal income tax
reporting for the taxable year for which the tax credits authorized
by this subsection are claimed on the applicable return, together
with required schedules, forms or reports of the partners,
shareholders, members, or other equity owners of the taxpayer. Tax
credits which are allocated to such equity owners shall only be
limited in amount for the income tax return of a natural person or
persons based upon the limitation of the total credit amount to the
entity from which the tax credits have been allocated and shall not
be limited to One Thousand Dollars ($1,000.00) for single
individuals or limited to Two Thousand Dollars ($2,000.00) for
married persons filing a joint return.
4. On or before April 30, 2024 December 31, 2029, and once
every two (2) four (4) years thereafter, such scholarship-granting
organization and educational improvement grant organization shall
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electronically submit to the Oklahoma Tax Commission, the Governor,
President Pro Tempore of the Senate, the Speaker of the House of
Representatives, and the chairs and vice chairs of the education
committees of the Senate and House of Representatives an audited
financial statement for the organization along with information
detailing the benefits, successes, or failures of the program, and
make publicly available on its website the financial statement and
information submitted pursuant to this paragraph.
C. 1. Except as provided in subsection G of this section,
after August 26, 2011, there shall be allowed a credit for any
taxpayer who makes a contribution to an eligible educational
improvement grant organization. Except as otherwise provided by
paragraph 2 of this subsection, the credit shall be equal to fifty
percent (50%) of the total amount of contributions made during a
taxable year, not to exceed One Thousand Dollars ($1,000.00) for
single individuals, Two Thousand Dollars ($2,000.00) for married
individuals filing jointly, or One Hundred Thousand Dollars
($100,000.00) for any taxpayer which is a legal business entity
including limited and general partnerships, corporations, subchapter
S corporations and limited liability companies, plus any suspended
credits pursuant to subparagraph d of paragraph 2 of subsection I of
this section; provided, if total credits claimed pursuant to this
paragraph exceed the cap amount established pursuant to paragraphs 3
and 4 of subsection E of this section, the credit shall be equal to
the taxpayer's proportionate share of the cap for the taxable year,
as determined pursuant to subsection I of this section.
2. For any taxpayer who makes a contribution to an eligible
educational improvement grant organization and makes a written
commitment to contribute the same amount for an additional year, the
credit for the first year and the additional year shall be equal to
seventy-five percent (75%) of the total amount of the contribution
made during a taxable year, not to exceed the cap amount established
in paragraphs 3 and 4 of subsection E of this section for the
taxable year in which the credit provided in this paragraph is
claimed; provided, if total credits claimed pursuant to this
paragraph exceed the cap established pursuant to paragraphs 3 and 4
of subsection E of this section, the credit shall be equal to the
taxpayer's proportionate share of the cap for the taxable year, as
determined pursuant to subsection I of this section. The taxpayer
shall provide evidence of the written commitment to the Oklahoma Tax
Commission at the time of filing the refund claim.
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3. The credits authorized pursuant to the provisions of this
subsection shall be allocable to the partners, shareholders,
members, or other equity owners of a taxpayer that is authorized to
be treated as a partnership for purposes of federal income tax
reporting for the taxable year for which the tax credits authorized
by this subsection are claimed on the applicable return, together
with required schedules, forms, or reports of the partners,
shareholders, members, or other equity owners of the taxpayer. Tax
credits which are allocated to such equity owners shall only be
limited in amount for the income tax return of a natural person or
persons based upon the limitation of the total credit amount to the
entity from which the tax credits have been allocated and shall not
be limited to One Thousand Dollars ($1,000.00) for single
individuals or limited to Two Thousand Dollars ($2,000.00) for
married persons filing a joint return.
D. 1. For contributions made on or after January 1, 2022,
there shall be allowed a credit for any taxpayer who makes a
contribution to an eligible public school foundation or public
school district. Except as otherwise provided by paragraph 2 of
this subsection, the credit shall be equal to fifty percent (50%) of
the total amount of contributions made during a taxable year, not to
exceed One Thousand Dollars ($1,000.00) for single individuals, Two
Thousand Dollars ($2,000.00) for married individuals filing jointly,
or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which
is a legal business entity including limited and general
partnerships, corporations, subchapter S corporations and limited
liability companies; provided, if total credits claimed pursuant to
this paragraph exceed the cap amount established pursuant to
paragraph 4 of subsection E of this section, the credit shall be
equal to the taxpayer's proportionate share of the cap for the
taxable year, as determined pursuant to subsection I of this
section.
2. Except as otherwise provided by paragraph 1 of this
subsection, for any taxpayer who makes a contribution to an eligible
public school foundation or public school district and makes a
written commitment to contribute the same amount for an additional
year, the credit for the first year and the additional year shall be
equal to seventy-five percent (75%) of the total amount of the
contribution made during a taxable year, not to exceed the cap
amount established in paragraph 4 of subsection E of this section
for the taxable year in which the credit provided in this paragraph
is claimed. The taxpayer shall provide evidence of the written
commitment to the Oklahoma Tax Commission at the time of filing the
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refund claim; provided, if total credits claimed pursuant to this
paragraph exceed the cap amount established pursuant to paragraph 4
of subsection E of this section, the credit shall be equal to the
taxpayer's proportionate share of the cap for the taxable year, as
determined pursuant to subsection I of this section.
3. The credits authorized pursuant to the provisions of this
subsection shall be allocable to the partners, shareholders,
members, or other equity owners of a taxpayer that is authorized to
be treated as a partnership for purposes of federal income tax
reporting for the taxable year for which the tax credits authorized
by this subsection are claimed on the applicable return, together
with required schedules, forms, or reports of the partners,
shareholders, members, or other equity owners of the taxpayer. Tax
credits which are allocated to such equity owners shall only be
limited in amount for the income tax return of a natural person or
persons based upon the limitation of the total credit amount to the
entity from which the tax credits have been allocated and shall not
be limited to One Thousand Dollars ($1,000.00) for single
individuals or limited to Two Thousand Dollars ($2,000.00) for
married persons filing a joint return.
4. On or before April 30, 2024 December 31, 2029, and once
every four (4) years thereafter, such eligible public school
foundation and public school district shall submit to the Oklahoma
Tax Commission, the Governor, President Pro Tempore of the Senate,
and the Speaker of the House of Representatives an audited financial
statement for the organization along with information detailing the
benefits, successes, or failures of the programs.
E. Except as otherwise provided pursuant to subsection I of
this section:
1. The total credits authorized pursuant to subsection B of
this section for all taxpayers for tax years 2017 through 2021 shall
not exceed Three Million Five Hundred Thousand Dollars
($3,500,000.00) annually;
2. The total credits authorized pursuant to subsection B of
this section for all taxpayers for tax years 2022 and subsequent tax
years shall not exceed Twenty-five Million Dollars ($25,000,000.00)
annually;
3. The total credits authorized pursuant to subsection C of
this section for all taxpayers for tax years 2017 through 2021 shall
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not exceed One Million Five Hundred Thousand Dollars ($1,500,000.00)
annually;
4. The total credits authorized pursuant to subsections C and D
of this section for all taxpayers for tax year 2022 and subsequent
tax years shall not exceed Twenty-five Million Dollars
($25,000,000.00) annually. In addition to the cap amount prescribed
by this paragraph, the credit amount shall also be limited to Two
Hundred Thousand Dollars ($200,000.00) of credits per public school
district annually; and
5. The cap on total credits provided for in this subsection
shall be allocated by the Tax Commission as provided in subsection I
of this section.
F. For credits claimed for eligible contributions made during
tax year 2014 and thereafter, a credit shall not be allowed by the
Oklahoma Tax Commission for contributions made to a scholarship-
granting organization or an educational improvement grant
organization if that organization's percentage of funds actually
awarded is less than ninety percent (90%). For purposes of this
section, the "percentage of funds actually awarded" shall be
determined by dividing the total amount of funds actually awarded as
educational scholarships or educational improvement grants over the
most recent twenty-four (24) months by the total amount available to
award as educational scholarships or educational improvement grants
over the most recent twenty-four (24) months.
G. Any tax credits which are earned by a taxpayer pursuant to
this section during the time period beginning August 26, 2011,
through December 31, 2012, may not be claimed for any period prior
to the taxable year beginning January 1, 2013. No credits which
accrue during the time period beginning August 26, 2011, through
December 31, 2012, may be used to file an amended tax return for any
taxable year prior to the taxable year beginning January 1, 2013.
H. As used in this section:
1. "Eligible student" means a child of school age who is
lawfully present in the United States and who is a member of a
household in which the total annual verified household adjusted
gross income during the preceding tax year does not exceed an amount
equal to three hundred percent (300%) five hundred fifty-five
percent (555%) of the income standard used to qualify for a free or
reduced-price school lunch federal poverty level, as published
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annually by the United States Department of Health and Human
Services or who, during the immediately preceding school year,
attended or, by virtue of the location of such student's place of
residence, was eligible to attend a public school in this state
which has been identified for school improvement as having a letter
grade of "C", "D", or "F" as determined by the State Board of
Education pursuant to the requirements of the No Child Left Behind
Act of 2001, P.L. No. 107-110 Section 1210.545 of Title 70 of the
Oklahoma Statutes. Once a student has received an educational
scholarship, as defined in paragraph 3 of this subsection, the
student and any siblings who are members of the same household shall
remain eligible until they graduate from high school or reach
twenty-one (21) years of age, whichever occurs first;
2. "Eligible special needs student" means a child who has been
provided services under an Individualized Family Service Plan
through the SoonerStart program and during transition was evaluated
and determined to be eligible for school district services, a child
of school age who has attended public school in our state with an
individualized education program pursuant to the Individuals With
Disabilities Education Act, 20 U.S.C.A., Section 1400 et seq., or a
child who has been diagnosed by a clinical professional as having a
significant disability that will affect learning and who has been
approved by the board of a scholarship-granting organization;
3. "Educational scholarships" means:
a. scholarships to an eligible student of up to Five
Thousand Dollars ($5,000.00) or eighty percent (80%)
of the statewide annual average per-pupil expenditure
as determined by the National Center for Education
Statistics, U.S. Department of Education, whichever is
greater, to cover all or part of the tuition, fees,
and transportation costs of a qualified school which
is accredited by the State Board of Education or an
accrediting association approved by the Board pursuant
to Section 3-104 of Title 70 of the Oklahoma Statutes,
b. scholarships to an eligible student of up to Five
Thousand Dollars ($5,000.00) or eighty percent (80%)
of the statewide annual average per-pupil expenditure
as determined by the National Center for Education
Statistics, U.S. Department of Education, whichever is
greater, to cover the educational costs of a qualified
school which does not charge tuition, which enrolls
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special populations of students, and which is
accredited by the State Board of Education or an
accrediting association approved by the Board pursuant
to Section 3-104 of Title 70 of the Oklahoma Statutes,
or
c. scholarships to an eligible special needs student of
up to Twenty-five Thousand Dollars ($25,000.00) to
cover all or part of the tuition, fees, and
transportation costs of a qualified school for
eligible special needs students which is accredited by
the State Board of Education or an accrediting
association approved by the Board pursuant to Section
3-104 of Title 70 of the Oklahoma Statutes;
4. "Low-income eligible student" means an eligible student or
eligible special needs student who qualifies for a free or reduced-
price lunch is a member of a household with a verified household
adjusted gross income that does not exceed one hundred eighty-five
percent (185%) of the federal poverty level, as published annually
by the United States Department of Health and Human Services;
5. "Qualified school" means an early childhood, elementary, or
secondary private school in this state including schools which
provide special educational programs for three-year-olds or
prekindergarten educational programs for four-year-olds, which:
a. is accredited by the State Board of Education or an
accrediting association approved by the Board pursuant
to Section 3-104 of Title 70 of the Oklahoma Statutes,
b. is in compliance with all applicable health and safety
laws and codes,
c. has a stated policy against discrimination in
admissions on the basis of race, color, national
origin, or disability, and
d. ensures academic accountability to parents and
guardians of students through regular progress
reports;
6. "Qualified school for eligible special needs students" means
an early childhood, elementary, or secondary private school in a
county in this state including schools which provide special
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educational programs for three-year-olds or prekindergarten
educational programs for four-year-olds;
7. "Scholarship-granting organization" means an organization
which:
a. is a nonprofit entity exempt from taxation pursuant to
the provisions of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3),
b. distributes periodic scholarship payments as checks
made out to an eligible student's or eligible special
needs student's parent or guardian and mailed to the
qualified school where the student is enrolled or by
secure electronic funds transfer, including, but not
limited to, automated clearinghouse transfer, to an
account of the qualified school designated to receive
scholarship payments on behalf of the eligible
student,
c. spends no more than ten percent (10%) of its annual
revenue on expenditures other than educational
scholarships as defined in paragraph 3 of this
subsection,
d. spends each year a portion of its expenditures on
educational scholarships for low-income eligible
students, as defined in paragraph 4 of this
subsection, in an amount equal to or greater than the
percentage of low-income eligible students in the
state whose household adjusted gross income does not
exceed one hundred eighty-five percent (185%) of the
federal poverty level,
e. ensures that scholarships are portable during the
school year and can be used at any qualified school
that accepts the eligible student or at any qualified
school for special needs students that accepts the
eligible special needs student,
f. registers with the Oklahoma Tax Commission as a
scholarship-granting organization, and
g. has policies in place to:
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(1) carry out criminal background checks on all
employees and board members to ensure that no
individual is involved with the organization who
might reasonably pose a risk to the appropriate
use of contributed funds, and
(2) maintain full and accurate records with respect
to the receipt of contributions and expenditures
of those contributions and supply such records
and any other documentation required by the Tax
Commission to demonstrate financial
accountability;
8. "Annual revenue" means the total amount or value of
contributions received by an organization from taxpayers awarded
credits during the organization's fiscal year and all amounts earned
from interest or investments. For purposes of determining
compliance with the limitations on administrative expenditures, only
contributions for which a tax credit is allowed pursuant to this
section and received during the applicable fiscal year shall be
included in the calculation, and any interest, dividends, or other
investment earnings or income derived from such contributions shall
be excluded;
9. "Public school" means public schools as defined in Section
1-106 of Title 70 of the Oklahoma Statutes;
10. "Eligible public school district" means any public school;
11. "Early childhood education program" means a special
educational program for eligible special needs students who are
three (3) years of age or a prekindergarten educational program
provided to children who are at least four (4) years of age but not
more than five (5) years of age on or before September 1;
12. "Innovative educational program" means an advanced academic
or academic improvement program that is not part of the regular
coursework of a public school but that enhances the curriculum or
academic program of the school or provides early childhood education
programs to students;
13. "Educational improvement grant" means a grant to an
eligible public school to implement an innovative educational
program for students including the ability for multiple public
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schools to make an application and be awarded a grant to jointly
provide an innovative educational program;
14. "Educational improvement grant organization" means an
organization which:
a. is a nonprofit entity exempt from taxation pursuant to
the provisions of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3), and
b. contributes at least ninety percent (90%) of its
annual receipts as grants to eligible schools for
innovative educational programs. For purposes of this
subparagraph, an educational improvement grant
organization contributes its annual cash receipts when
it expends or otherwise irrevocably encumbers those
funds for expenditure during the then current fiscal
year of the organization or during the next succeeding
fiscal year of the organization; and
15. "Eligible public school foundation" means a nonprofit
entity formed pursuant to the laws of this state and is exempt from
federal income taxation pursuant to either Section 501(c)(3) or
Section 509(a) of the Internal Revenue Code of 1986, as amended.
Each public school foundation must be approved by the local board of
education prior to accepting qualifying donations.
I. Total credits authorized by this section shall be allocated
as follows:
1. By January 10 of the year immediately following each
calendar year, a scholarship-granting organization, an educational
improvement grant organization, an eligible public school
foundation, or public school district which accepts contributions
pursuant to this section shall provide electronically to the Tax
Commission information on each contribution accepted during such
taxable year. At least once each taxable year, the entity making
the report shall notify each contributor that Oklahoma law provides
for a total, statewide cap on the amount of income tax credits
allowed annually;
2. a. If the Tax Commission determines the total combined
credits claimed for contributions made to scholarship-
granting organizations during the most recently
completed calendar year by all taxpayers are in excess
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of the statewide cap amount provided in paragraphs 1
and 2 of subsection E of this section, the Tax
Commission shall first allocate any amount of credits
not claimed for contributions made to organizations
authorized pursuant to subsections C and D of this
section, then shall determine the percentage of the
contribution which establishes the proportionate share
of the credit which may be claimed by any taxpayer so
that the total maximum credits authorized by this
section are not exceeded.
b. If the Tax Commission determines the total combined
credits claimed for contributions made to
organizations authorized pursuant to subsections C and
D of this section during the most recently completed
calendar year by all taxpayers are in excess of the
statewide cap amount provided in paragraphs 3 and 4 of
subsection E of this section, the Tax Commission shall
first allocate any amount of credits not claimed for
contributions made to scholarship-granting
organizations, then shall determine the percentage of
the contribution which establishes the proportionate
share of the credit which may be claimed by any
taxpayer so that the maximum credits authorized by
this section are not exceeded.
c. If the Tax Commission determines the total combined
credits claimed for contributions made to
organizations authorized pursuant to subsections C and
D of this section during the most recently completed
calendar year by all taxpayers are in excess of the
per public school district cap pursuant to paragraph 4
of subsection E of this section, the Tax Commission
shall first allocate any amount of credits not claimed
for contributions made to other organizations
authorized pursuant to subsections C and D of this
section, then shall determine the percentage of the
contribution which establishes the proportionate share
of the credit which may be claimed by any taxpayer so
that the maximum credits authorized by this section
are not exceeded.
d. Beginning for tax year 2016, credits earned, but not
allowed due to the application of statewide caps
provided in subsection E of this section will be
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considered suspended and authorized to be used in the
next immediate tax year and applied to the next year's
statewide cap; and
3. The Tax Commission shall publish the percentage of the
contribution which may be claimed as a credit by contributors for
the most recently completed calendar year on the Tax Commission
website no later than February 15 of each calendar year for
contributions made the previous year. Each organization authorized
pursuant to subsections B, C, and D of this section shall notify
contributors of that amount annually.
J. No tax credits authorized by this section shall be used to
reduce the tax liability of the taxpayer to less than zero (0).
K. Any credits authorized by this section allowed but not used
in any tax year may be carried over, in order, to each of the three
(3) years following the year of qualification.
L. 1. In order to qualify under this section, each
organization authorized pursuant to subsections C and D of this
section shall submit an application with information to the Oklahoma
Tax Commission on a form prescribed by the Tax Commission that:
a. enables the Tax Commission to confirm that the
organization is a nonprofit entity exempt from
taxation pursuant to the provisions of the Internal
Revenue Code, 26 U.S.C., Section 501(c)(3) or Section
509(a), and
b. describes the proposed innovative educational program
or programs supported by the organization.
2. The Tax Commission shall review and approve or disapprove
the application, in consultation with the State Department of
Education.
3. In order to maintain eligibility under this section, an
organization authorized pursuant to subsections C and D of this
section shall annually report the following information to the Tax
Commission and publish on its website by September 1 of each year:
a. the name of the innovative educational program or
programs and the total amount of the grant or grants
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made to those programs during the immediately
preceding school year,
b. a description of how each grant was utilized during
the immediately preceding school year and a
description of any demonstrated or expected innovative
educational improvements,
c. the names of the public school and school districts
where innovative educational programs that received
grants during the immediately preceding school year
were implemented,
d. where the organization collects information on a
county-by-county basis, and
e. the total number and total amount of grants made
during the immediately preceding school year for
innovative educational programs at public school by
each county in which the organization made grants.
4. The information required under paragraph 3 of this
subsection shall be submitted on a form provided by the Tax
Commission. No later than May 1 of each year, the Tax Commission
shall annually distribute sample forms together with the forms on
which the reports are required to be made to each approved
organization.
5. The Tax Commission shall not require any other information
be provided by an organization, except as expressly authorized in
this section.
M. 1. Beginning in 2023 for the 2022-2023 academic year, in
order to maintain registration, a scholarship-granting organization
shall annually report to the Tax Commission by September 1 of each
year the following information regarding the educational
scholarships funded by the organization in the previous academic
year:
a. the name and address of the scholarship-granting
organization,
b. the names of the qualifying schools that received
funding for educational scholarships, the total amount
of funds paid to each qualifying school, and the total
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number of scholarship recipients enrolled in each
qualifying school,
c. the total number and total dollar amount of
contributions received during the previous academic
year,
d. the total number and total dollar amount of
educational scholarships awarded and funded during the
previous academic year,
e. the total number, total dollar amount, and percentage
of educational scholarships awarded and funded during
the previous academic year disaggregated into the
following categories:
(1) low-income eligible students, as determined by
verified household adjusted gross income of five
hundred fifty-five percent (555%) of the federal
poverty level, as published by the United States
Department of Health and Human Services,
(2) students who during the immediately preceding
school year attended or who were eligible by
virtue of the residence of the student to attend
a public school in the state which was identified
for school improvement as having a letter grade
of "C", "D", or "F" by the State Board of
Education pursuant to Section 1210.545 of Title
70 of the Oklahoma Statutes,
(3) eligible special needs students, and
(4) students who were first-time recipients of a
scholarship including information about the type
of public or private school the student was
enrolled in during the entire previous academic
year,
f. the percentage of annual revenue received by the
organization from donations which qualify for tax
credits pursuant to this section which was not
expended on scholarships,
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g. disaggregated data reported under this subsection
shall be redacted if reporting would allow for
identification of specific children, and shall be
reported in accordance with the Student Data
Accessibility, Transparency and Accountability Act of
2013, division subparagraph b of subparagraph
paragraph 2 of subsection C of Section 3-168 of Title
70 of the Oklahoma Statutes, and the Family
Educational Rights and Privacy Act of 1974 (FERPA), 20
U.S.C., Section 1232g, and
h. the percentage of the total amount of education
scholarship expenditures spent on low-income eligible
students, as determined by verified household adjusted
gross income band as less than or equal to one hundred
eighty-five percent (185%) of the federal poverty
level.
2. The Tax Commission shall make available on its website:
a. the information submitted by the scholarship-granting
organization pursuant to paragraph 1 of this
subsection,
b. a list of participating schools, and
c. all other application information submitted to the Tax
Commission by a scholarship-granting organization,
except that information which would violate the
privacy of an individual.
3. A scholarship-granting organization shall annually submit
verification to the Tax Commission that the organization still meets
the criteria set forth in paragraph 7 of subsection H of this
section.
N. Contributions made pursuant to subsections B, C, and D of
this section shall not be used by the Legislature to reduce the
amount appropriated for the financial support of public schools.
O. In consultation with the State Department of Education, the
Tax Commission shall promulgate rules necessary to implement the
Oklahoma Equal Opportunity Education Scholarship Act. The rules
shall include procedures for the registration of a scholarship-
granting organization, an educational improvement grant
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organization, a public school foundation, or public school district
for purposes of determining if the organization meets the
requirements of the Oklahoma Equal Opportunity Education Scholarship
Act or for the revocation of the registration of an organization, if
applicable, and for notice as required in subsection I of this
section.
SECTION 2. This act shall become effective January 1, 2027.
ENR. H. B. NO. 3590 Page 18
Passed the House of Representatives the 24th day of March, 2026.
Presiding Officer of the House
of Representatives
Passed the Senate the 29th day of April, 2026.
Presiding Officer of the Senate
OFFICE OF THE GOVERNOR
Received by the Office of the Governor this ____________________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________
Approved by the Governor of the State of Oklahoma this _________
day of ___________________, 20_______, at _______ o'clock _______ M.
_________________________________
Governor of the State of Oklahoma
OFFICE OF THE SECRETARY OF STATE
Received by the Office of the Secretary of State this __________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________