SB 624 Summary

• Amends Oklahoma income tax law to exempt 100% of income earned by classroom teachers and paraprofessionals from state taxation, effective January 1, 2016.

• Applies to individuals under contract as classroom teachers for the entire calendar year in public or private schools serving prekindergarten through grade twelve.

• Applies to paraprofessionals providing classroom support, direct care for special education students, tutoring, or direct classroom instruction support for the entire calendar year in public or private schools serving prekindergarten through grade twelve.

• Exemption covers only income earned from the specified teaching or paraprofessional employment, not other sources of income.

• Effective date: January 1, 2016.