OklahomaHB 3704Oklahoma 2026 Regular SessionHouseWALLET

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

Sponsored By: CrosswhiteHader

Signed by Governor

Senate Committee

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 2 benefits, 0 costs, 0 mixed.

Lower taxes for scholarship donors in Oklahoma

Beginning Nov 1, 2026, Oklahoma participates in the federal income tax credit for gifts to approved scholarship groups. If you donate to a registered scholarship group that meets federal rules, you can claim the federal credit on your return. Federal law sets the credit size and rules, not the state. The election stays in effect for each tax year federal law allows, unless the Legislature repeals it or federal law ends it.

State runs scholarship credit, no extra rules

Beginning Nov 1, 2026, the Governor files the federal election so Oklahoma is a covered state. The Oklahoma Tax Commission registers eligible scholarship groups, keeps the list for Treasury, and sends only the data the IRS requires. It explains how the federal credit works with any Oklahoma credit, including any federal credit reduction. State agencies cannot add extra rules beyond federal law.

Sponsors & Cosponsors

Sponsor

  • CrosswhiteHader

    Affiliation unavailable

Cosponsors

  • Chad Caldwell

    Republican • House

  • Julie Daniels

    Republican • Senate

  • Brian Hill

    Republican • House

  • Brent Howard

    Republican • Senate

  • Cody Maynard

    Republican • House

  • Cody Maynard

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 103 • No: 37

Senate vote 4/15/2026

THIRD READING

Yes: 0 • No: 8

Senate vote 4/6/2026

Top_of_Page

Yes: 0 • No: 2

House vote 3/23/2026

Top_of_Page

Yes: 73 • No: 20

House vote 3/3/2026

DO PASS

Yes: 21 • No: 6

House vote 2/16/2026

DO PASS

Yes: 9 • No: 1

Actions Timeline

  1. Approved by Governor 04/17/2026

    4/20/2026House
  2. Sent to Governor

    4/16/2026House
  3. Enrolled measure signed, returned to House

    4/16/2026Senate
  4. Enrolled, signed, to Senate

    4/16/2026House
  5. Referred for enrollment

    4/15/2026House
  6. Coauthored by Senator Howard

    4/15/2026Senate
  7. Engrossed measure signed, returned to House

    4/15/2026Senate
  8. Measure passed: Ayes: 38 Nays: 8

    4/15/2026Senate
  9. General Order, Considered

    4/15/2026Senate
  10. Placed on General Order

    4/8/2026Senate
  11. Reported Do Pass Revenue and Taxation committee; CR filed

    4/6/2026Senate
  12. Second Reading referred to Revenue and Taxation

    4/1/2026Senate
  13. First Reading

    3/24/2026Senate
  14. Engrossed, signed, to Senate

    3/24/2026House
  15. Referred for engrossment

    3/23/2026House
  16. Third Reading, Measure passed: Ayes: 73 Nays: 20

    3/23/2026House
  17. Coauthored by Representative(s) Hill, Maynard

    3/23/2026House
  18. General Order

    3/23/2026House
  19. Emergency removed

    3/5/2026House
  20. Authored by Senator Daniels (principal Senate author)

    3/5/2026House
  21. Coauthored by Representative(s) Caldwell (Chad)

    3/5/2026House
  22. CR; Do Pass, amended by committee substitute Appropriations and Budget Committee

    3/5/2026House
  23. Recommendation to the full committee; Do Pass Appropriations and Budget Education Subcommittee

    2/16/2026House
  24. Referred to Appropriations and Budget Education Subcommittee

    2/11/2026House
  25. Withdrawn from Appropriations and Budget Finance Subcommittee Committee

    2/11/2026House

Bill Text

  • Enrolled (final version)

    4/16/2026

  • Floor (Senate)

    4/7/2026

  • Senate Committee Report

    4/6/2026

  • Engrossed

    3/24/2026

  • Floor (House)

    3/9/2026

  • House Committee Report

    3/5/2026

  • House Committee Substitute

    3/5/2026

  • House Committee Report

    2/16/2026

  • Introduced

    1/15/2026

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