OK SB1776

Creates a $10,000 refundable tax credit for Oklahoma-certified teachers who begin their eighth consecutive year teaching in the same public school district, effective tax year 2027

Requires teachers to remain in the same school district for the rest of the eighth year plus three additional consecutive years to keep the credit

Exempts teachers from the continued service requirement if they were laid off due to reduction in force, death, or documented medical hardship

Authorizes the Oklahoma Tax Commission to audit eligibility and recapture credits from taxpayers who become ineligible

Effective date of November 1, 2026