Last verified: October 2026. Agencies revise these programs every year, so confirm details with the office named in each section.
What is the Parental Choice Tax Credit worth to a Tulsa family in 2027-28?
Each child can bring $5,000 to $7,500, set by mom's and dad's combined AGI on the federal return filed two years before the school year, and the credit stops at the school's tuition and fees once school discounts are taken out.
The Tax Commission's rules set five income bands: $7,500 up to $75,000 of AGI, $7,000 to $150,000, $6,500 to $225,000, $6,000 to $250,000 and $5,000 above that. A parent receiving SNAP, TANF or SoonerCare/SoonerSelect on the day of the application qualifies for $7,500 without proving income.
For a spring 2027 application, the income year is 2025. Grade level makes no difference, so a kindergartner and a senior in the same household are figured the same way.
Is Oklahoma's private school tax credit a voucher?
Legally it is a refundable income tax credit, not a voucher or an education savings account, although for families it works much like a voucher because the state sends the money toward the school instead of waiting for a tax return.
Refundable means the full amount is paid even to a household that owes little or no Oklahoma income tax. The Tax Commission mails the check to the school; the parent signs it over, or picks it up if tuition is already paid. Current rules have the Tax Commission pay the entire amount no later than August 30 of that school year.
When do Tulsa families apply for the 2027-28 school year?
The OkTAP application opens at 9 a.m. on Monday, March 15, 2027 and closes at 11:59 p.m. on Tuesday, June 15, 2027, with no late filings accepted.
For 60 calendar days after opening, two groups jump the line: families with AGI of $150,000 or less, and then returning recipients. Later and higher-income filers are processed by filing date after that, until the annual cap runs out; which HB 3705 raised to $275 million starting in fiscal year 2027.
How many Tulsa-area private schools take the credit?
76 schools in Tulsa, Wagoner, Rogers and Creek counties are on the Tax Commission's participating list dated September 3, 2026, out of 257 statewide.
To appear there, a school needs accreditation that Oklahoma's State Board of Education recognizes, either its own or an approved association's, plus an OkTAP registration. Only a registered school can email you the Enrollment Verification Number that the application asks for.
Where does the Oklahoma Parental Choice Tax Credit fit among Oklahoma's other programs?
| Source | What it is | Who can use it | How much | How the money moves | What it isn't |
|---|---|---|---|---|---|
| Parental Choice Tax Credit (PCTC) | Refundable Oklahoma income tax credit | Oklahoma residents from pre-K at age 4 through grade 12 at an accredited, registered private school; every income level | $5,000-$7,500 per student by AGI tier, never more than tuition and fees | Tax Commission check mailed to the school in the parent's name | Not an ESA, not a debit card, and not usable for outside tutors or devices |
| Lindsey Nicole Henry Scholarship (LNH) | OSDE scholarship for students with disabilities and a few other groups | Children from PK3 up on an IEP, plus several foster, military and homeless-school routes | Computed per child from the state aid formula; never above the school's charges; OSDE keeps up to 2.5% | Warrant to the parent, mailed to the school and endorsed over | Not usable at a school OSDE hasn't approved |
| Homeschool tax credit | Refundable Oklahoma income tax credit | Families teaching at home under Oklahoma's homeschool exception | Up to $1,000 per student per tax year | Claimed on the state return for the year you paid | Not a tuition credit, and it excludes internet service and out-of-state trips |
| SGO scholarships (GO for Catholic Schools, OSF and others) | Donor-funded private scholarships | Set by each organization, often need-based | Set by each organization | Usually paid to the school | Not guaranteed; awards depend on what donors give |