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OK SB920

Bill

Status

Introduced

2/1/2016

Primary Sponsor

Josh Brecheen

Click for details

Origin

Senate

2016 Regular Session

AI Summary

  • Amends the Oklahoma Equal Opportunity Education Scholarship Act to add a sunset provision requiring legislative reauthorization after evaluation by the Incentive Evaluation Commission

  • Tax credits for contributions to eligible scholarship-granting organizations capped at $3.5 million annually, with credits for educational improvement grant organizations capped at $1.5 million annually

  • Individual taxpayers may claim 50% credit on contributions (up to $1,000 single/$2,000 married filing jointly), or 75% credit with a two-year commitment; business entities capped at $100,000

  • Credits will not be allowed for contributions made on or after January 1, 2018, unless reauthorized by the Legislature

  • Effective date of January 1, 2017

Legislative Description

Income tax credits; modifying time period during which credits may be claimed for donations to certain organizations. Effective date.

Last Action

coauthored by Coody (Jeff) (principal House author)

3/8/2016

Committee Referrals

Finance2/2/2016

Full Bill Text

No bill text available