Oklahoma Parental Choice Tax Credit Act 

This program provides parents of students in private school a refundable tax credit ranging from $5,000 to $7,500 per child to cover the cost of private school tuition and fees. Parents of students in a homeschool can receive a refundable tax credit of $1,000 to cover the cost of unbundled educational expenses. The program has universal eligibility, and the maximum tax credit amount is adjusted for family AGI. The program has grown from a $150 million cap in tax year 2024 to a $250 million cap for tax year 2026. There is a $5 million annual cap for homeschoolers. This program allows for several uses, including tuition and fees, online education, tutoring, textbooks, curriculum and supplementary materials, and testing fees. It is stackable with Oklahoma’s other private choice programs: the Oklahoma Equal Opportunity Education Scholarships (TCS) and the Lindsey Nicole Henry Scholarships for Students with Disabilities (voucher).  

Funding Mechanism: A refundable tax credit 

Universal Eligibility: ✅
Universal Usage: ❌
Universal Funding: ❌
Truly Universal: ❌

(Last updated December 16, 2025)

Funds may not be used for therapies, uniforms, transportation, public school services, or industry training credentials. 

(Last updated December 16, 2025)

View program requirements for parents, schools, and scholarship granting organizations by clicking on each hyperlink.

(Last updated December 16, 2025)

Okla. Stat. tit. 70 §§ 28-100 – 103 

(Last updated July 15, 2024)