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SB1776 • 2026
Income tax; providing tax credit for certain teachers. Effective date.
Income tax; providing tax credit for certain teachers. Effective date.
Education
Taxes
Active
The official status still shows this bill as active or still awaiting another formal step.
- Sponsor
- Pugh
- Last action
- 2026-02-16
- Official status
- Referred to Appropriations
- Effective date
- Not listed
Plain English Breakdown
Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.
Income tax; providing tax credit for certain teachers. Effective date.
Income tax; providing tax credit for certain teachers.
What This Bill Does
- Income tax; providing tax credit for certain teachers.
- Effective date.
- Bill Summaries/Fiscal Impact for SB 1776 (Senate): Introduced (1/27/2026)
Bill Summaries/Fiscal Impact for SB 1776 (Senate): Committee Substitute (2/17/2026)
Fiscal Impact Statements For SB 1776 (Senate): SB1776 INT FI.PDF (Fiscal (Senate))
Fiscal Impact Statements For SB 1776 (Senate): SB1776 CS FI.PDF (Fiscal (Senate))
Limits and Unknowns
- This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.
Amendments
These notes stay tied to the official amendment files and metadata from the legislature.
Plain English: Req.
- Req.
- No.
- 3657 Page 1
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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
COMMITTEE SUBSTITUTE
FOR
SENATE BILL NO.
- 1776 By: Pugh
COMMITTEE SUBSTITUTE
An Act relating to income tax; providing tax credit
for teachers attaining certain years of service with
a school district; prescribing credit amount and
requirements; providing exception for certain
eligibility requirement; authorizing the Oklahoma Tax
Commission to conduct audit to determine eligibility;
requiring the recapture of credit if a taxpayer
becomes ineligible; making the credit refundable;
providing for codification; and providing an
effective date.
Bill History
-
2026-02-16
Senate
Reported Do Pass, amended by committee substitute Revenue and Taxation committee; CR filed
-
2026-02-16
Senate
Title stricken
-
2026-02-16
Senate
Referred to Appropriations
-
2026-02-03
Senate
Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee
-
2026-02-02
Senate
First Reading
-
2026-02-02
Senate
Authored by Senator Pugh
Official Summary Text
Income tax; providing tax credit for certain teachers. Effective date.
Bill Summaries/Fiscal Impact for SB 1776 (Senate): Introduced (1/27/2026)
Bill Summaries/Fiscal Impact for SB 1776 (Senate): Committee Substitute (2/17/2026)
Fiscal Impact Statements For SB 1776 (Senate): SB1776 INT FI.PDF (Fiscal (Senate))
Fiscal Impact Statements For SB 1776 (Senate): SB1776 CS FI.PDF (Fiscal (Senate))
Current Bill Text
Read the full stored bill text
Req. No. 3657 Page 1
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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
COMMITTEE SUBSTITUTE
FOR
SENATE BILL 1776 By: Pugh
COMMITTEE SUBSTITUTE
An Act relating to income tax; providing tax credit
for teachers attaining certain years of service with
a school district; prescribing credit amount and
requirements; providing exception for certain
eligibility requirement; authorizing the Oklahoma Tax
Commission to conduct audit to determine eligibility;
requiring the recapture of credit if a taxpayer
becomes ineligible; making the credit refundable;
providing for codification; and providing an
effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 2357.49 of Title 68, unless
there is created a duplication in numbering, reads as follows:
A. For tax year 2027 and subsequent tax years, there shall be
allowed against the tax imposed by Section 2355 of Title 68 of the
Oklahoma Statutes, a credit for any individual who is certified to
teach in this state and has begun teaching the eighth consecutive
year for a public school district in this state during the tax year.
Req. No. 3657 Page 2
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The credit allowed shall be in the amount of Ten Thousand Dollars
($10,000.00).
B. Any taxpayer claiming the credit authorized by this section
shall continue to teach in the same school district for the
remainder of the eighth year, plus three (3) more consecutive years,
to remain eligible for the credit. Provided, if the taxpayer became
unemployed due to a reduction in force by the school district,
death, or a documented medical hardship, the taxpayer shall remain
eligible. The Commission may conduct an audit to verify the
eligibility of a taxpayer that has claimed the credit authorized
pursuant to this section. The Commission shall recapture the
credits otherwise authorized by the provisions of this section if an
audit conducted shows that the taxpayer became ineligible.
C. If the credit exceeds the tax imposed by Section 2355 of
Title 68 of the Oklahoma Statutes, the excess amount shall be
refunded to the taxpayer.
SECTION 2. This act shall become effective November 1, 2026.
60-2-3657 QD 2/17/2026 7:20:33 PM