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Read. Follow. Verify.Oklahoma House Bill 1760 Expands Education Tax Credits and Establishes Higher Education Institution Fund Credits
Last action · April 1, 2025: Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee
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What This Bill Proposed
Oklahoma House Bill 1760 amends the Oklahoma Equal Opportunity Education Scholarship Act to create new tax credits for contributions to eligible higher education institution funds starting in tax year 2026, while modifying reporting requirements and contribution caps for existing educational scholarship and grant programs.
Taxpayers who contribute to eligible educational organizations or higher education funds may claim state income tax credits of 50% to 75%, subject to annual statewide caps and individual limits ranging from $1,000 for single filers to $100,000 for business entities.
- The Oklahoma Equal Opportunity Education Scholarship Act originally established state tax credits for contributions to scholarship-granting and educational improvement organizations. context
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Taxpayers
Taxpayers who contribute to eligible scholarship organizations, educational improvement organizations, public school districts, public school foundations, or higher education institution funds become eligible for state income tax credits.
Eligible Students
Students receive educational scholarships or grants funded by taxpayer contributions administered through qualifying foundations and organizations.
Public Higher Education Institutions
Public higher education institutions and their associated foundations receive scholarship funds restricted for students meeting annual income limitations.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
What tax credit is available for contributions to higher education institution funds?
What percentage of funds must higher education foundations award to students to remain eligible?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · passed the House · in Senate committee.
Procedural history
15 actions- Apr 1, 2025SenateCommitteeSecond Reading referred to Revenue and Taxation Committee then to Appropriations Committee
- Mar 31, 2025SenateIntroducedFirst Reading
- Mar 31, 2025HouseEngrossed, signed, to Senate
- Mar 27, 2025HouseCommitteeReferred for engrossment
- Mar 27, 2025HouseFloorThird Reading, Measure passed and Emergency failed: Ayes: 63 Nays: 31; Ayes: 63 Nays: 31
- Mar 27, 2025HouseAmended
Show 9 earlier actions
- Mar 27, 2025HouseAuthored by Senator Pugh (principal Senate author)
- Mar 27, 2025HouseGeneral Order
- Mar 6, 2025HouseTitle stricken
- Mar 6, 2025HouseFloorCR; Do Pass, amended by committee substitute Appropriations and Budget Committee
- Feb 17, 2025HouseFloorRecommendation to the full committee; Do Pass, amended by committee substitute Appropriations and Budget Education Subcommittee
- Feb 4, 2025HouseCommitteeReferred to Appropriations and Budget Education Subcommittee
- Feb 4, 2025HouseCommitteeSecond Reading referred to Appropriations and Budget
- Feb 3, 2025HouseAuthored by Representative Kerbs
- Feb 3, 2025HouseIntroducedFirst Reading
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Expansion into Higher Education Funding
The legislation extends the existing K-12 scholarship and educational improvement tax credit framework into public higher education institution funds starting in 2026.
Connected Entities
Sources
www.oklegislature.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 75)
- Controversy45Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
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