Covers vs doesn't

What Oklahoma's school programs pay for, and what they don't

Oklahoma has no education savings account, so the rules are simpler than in ESA states: the tax credit covers tuition and school fees, LNH adds disability services, and the homeschool credit covers four kinds of home-education cost.

Last verified: October 2026. Program rules change; confirm with the agency named on each page.

Sources. OAC 710:50-15-172(b) (qualified expenses for the private school credit), the Tax Commission's homeschool credit page, and OSDE's LNH funding guidance memo and program page.

What each Oklahoma program pays for, and what it does not
Expense	Parental Choice Tax Credit	LNH scholarship	Homeschool credit
Tuition at an accredited private school	Yes · Up to your income tier, after school discounts and scholarships	Yes · Up to the formula amount at an OSDE-approved school	No · The homeschool credit is not for private school tuition
Enrollment, registration and application fees	Yes · Listed as qualified fees in the OTC rules	Yes · Listed in OSDE's covered fees	No
Textbook and technology fees charged by the school	Yes · Qualified when charged by the school	Yes · Covered fees	No
Activity, testing and assessment fees	Yes · Qualified when charged by the school	Yes · Covered fees	Yes · Standardized assessment fees qualify
School uniforms	Yes · Only if bought directly from the school	Yes · Only if paid directly to the school	No
Tutoring	No · Not a tuition or fee	Yes · When tied to the student's disability and documented by contract	Yes · By an individual or a tutoring facility
Therapies or a one-on-one aide	No · Not a tuition or fee	Yes · When needed for the student's disability	No
Curriculum and instructional materials bought by the family	No · Only school-charged fees count	No · Paid through the school only	Yes · Textbooks, curriculum and required supplemental materials
Online learning program tuition	No · Unless the program is the accredited private school itself	No	Yes · Nonpublic online learning programs
Test-prep courses	No	No	Yes · Tuition and fees for preparatory courses for standardized tests
Tuition the school waives, discounts or covers	No · Excluded: the credit is figured on what you actually owe	No · Discounts are reported on the annual statement	No

What does the Oklahoma Parental Choice Tax Credit pay for?

It pays tuition and fees at an accredited private school, including enrollment, registration, application, textbook, technology, activity and testing fees, and uniforms bought directly from the school.

The credit is figured on what you actually owe after the school's own scholarships or discounts, so tuition that is waived or reduced does not count. Anything the family buys outside the school, such as a tutor or a laptop from a store, is not a qualified expense.

What can the LNH scholarship pay for that the tax credit cannot?

LNH can pay for special education programs the school offers and for disability-related services such as tutoring, therapies or a one-on-one aide, documented by contract with the school's annual statement.

OSDE's guidance also lists the school fees LNH covers: enrollment, registration or application fees, textbook, technology, activity and testing fees, and uniforms paid directly to the school.

What does the homeschool credit pay for?

It pays up to $1,000 per student for online program tuition, tutoring, curriculum and instructional materials, and standardized test fees and test-prep courses.

Because it is claimed on your state return, keep proof of purchase for each student and file Form 591-D with the supplement schedule.

Does any Oklahoma program pay for transportation or child care?

None of the three programs lists transportation as a qualified expense, and child care is handled separately through the OKDHS child care subsidy for families under its income limit.

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