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Bill

HB 1760

Revenue and taxation; Equal Opportunity Education Scholarship Act; tax credit; foundations; cap; contribution; eligibility; rules.

2026 Regular Session Introduced by Dell Kerbs and 1 co-sponsor

Oklahoma bill creates tax credits for donations to scholarship foundations, shifting education funding from state budget to incentivized private giving while reducing tax revenue.

Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee
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Bill Summary · HB 1760

Legislative bill overview

HB 1760 establishes the Equal Opportunity Education Scholarship Act, which creates a tax credit mechanism for contributions made to foundations that provide scholarships to students. The bill allows taxpayers to receive tax credits for donations to eligible scholarship-granting organizations, with specified caps on individual contributions and overall program participation.

Why is this important

This legislation directly affects state tax revenue while simultaneously funding private educational scholarships, making it a key intersection of tax policy and education access. The mechanism shifts some education funding responsibility from state budget appropriations to private donors incentivized through tax credits, which has implications for both the state's fiscal position and educational equity.

Potential points of contention

  • Tax revenue impact: Tax credits reduce state general revenue, raising questions about whether lost tax revenue is offset by educational benefits and whether this represents an effective use of public funds
  • Equity concerns: Scholarship programs funded through voluntary donations may create disparities in access depending on donor generosity in different regions or for different student populations
  • Program structure and oversight: The bill's caps, eligibility rules, and foundation requirements will determine whether the program serves its intended beneficiaries or becomes a vehicle for tax avoidance without substantial educational impact

Compiled from official sources — confirm details with the bill’s official record.

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