OK SB684

Amends the Oklahoma Parental Choice Tax Credit Act to exclude recipients from the public tax credit disclosure list and requires removal of existing recipient information from the Taxpayer Transparency Act website

Increases the annual credit cap for private school tuition credits from $150 million (tax year 2024) to $250 million for fiscal year 2026 and beyond, with unused credits rolling over to subsequent fiscal years

Changes the application period for the 2026-2027 school year and beyond to March 15 through June 15, with the full credit amount paid by August 30 rather than in two semester installments

Requires the Department of Human Services and Oklahoma Health Care Authority to verify applicants' eligibility for income-based benefits (SNAP, TANF, SoonerCare) upon Tax Commission request

Gives participating private schools as of April 15, 2025, until March 1, 2027, to meet accreditation requirements, and requires schools to submit annual enrollment and tuition data to the Tax Commission by June 15