Last verified: October 2026. Program rules change; confirm with the agency named on each page.
Is Oklahoma taking part in the federal scholarship tax credit?
Yes. Governor Stitt first joined the program by executive order, and HB 3704, signed in spring 2026, wrote participation into state law with the Oklahoma Tax Commission handling the list of eligible organizations.
The federal credit comes from Section 25F of the Internal Revenue Code. It starts with the 2027 tax year, so gifts made in 2027 are claimed on 2027 federal returns filed in 2028.
What does the federal credit mean for an OKC family paying tuition?
It should mean more scholarship money from 2027 onward, because donors get back every dollar they give, up to $1,700 each, when they give to an organization on Oklahoma's federal list.
Scholarships funded this way go to students from households at or below 300% of area median income. SGOs must apply to the Tax Commission by December 15, 2026 to be listed for 2027, and the Commission's page says approved organizations will be posted as they are approved. We will add the list when it appears.
How does the Federal Scholarship Tax Credit compare with other Oklahoma programs?
| Program | What it is | Who | Amount | How it is paid | What it is not |
|---|---|---|---|---|---|
| Parental Choice Tax Credit (PCTC) | Refundable state income tax credit | Oklahoma students age 4 (pre-K) through grade 12 at an accredited private school; no income ceiling | $5,000-$7,500 per student by household income, capped at tuition and fees | State check mailed to the school, endorsed by the parent | Not a voucher, not an ESA, and not money you can spend on outside services |
| Lindsey Nicole Henry Scholarship (LNH) | State scholarship for students with disabilities and certain other groups | PK3-12 students with an IEP or IDEA eligibility, plus military PCS, foster, adopted, OJA and homeless-school students | Formula based on state aid factors and grade/disability weights, capped at tuition and fees | Warrant to the parent mailed to the school | Not available at schools OSDE has not approved |
| Homeschool tax credit | Refundable state income tax credit | Students educated at home under Oklahoma's other-means-of-education exception | Up to $1,000 per student | Claimed on your Oklahoma income tax return | Not a credit for private school tuition |
| Tax-credit scholarships (SGO) | Private scholarship funded by donors who get a state credit | Set by each scholarship granting organization, often lower-income families | Varies by organization | Paid by the organization, usually to the school | Not an entitlement; awards depend on donations |