OK HB3230

Removes priority consideration provisions from the Oklahoma Parental Choice Tax Credit Program that previously gave first preference to taxpayers with combined adjusted gross income not exceeding $150,000 and second preference to taxpayers who received the credit in the prior year

Eliminates the 60-day priority application window that allowed lower-income families and prior-year recipients to apply early for priority consideration

Maintains the existing tax credit structure providing $5,000-$7,500 for private school tuition (based on income) and up to $1,000 for homeschool expenses

Retains annual program caps of $250 million for private school credits and $5 million for homeschool credits, with application periods running March 15 through June 15

Effective date of January 1, 2027