Last verified: October 2026. Agencies revise these programs every year, so confirm details with the office named in each section.
What does a Tulsa private school need before it can register for the tax credit?
Three things: accreditation the State Board recognizes (its own review or an approved association's), a physical location in Oklahoma, and a registration on OkTAP renewed for each program year.
What does the school handle after it registers?
It sends each family a unique Enrollment Verification Number that records tuition, fees and scholarships, then takes delivery of the state checks, which carry the parent's name and are either signed over to the school or collected by the family.
What does the school report at year's end?
By June 15 the school reconciles each student: instructional days, days enrolled, tuition and fees actually paid, and any scholarships or discounts that weren't on the original verification.
Why do discounts matter to families?
Because the credit is figured on tuition and fees after the school's own scholarships and discounts, every dollar a school takes off the bill also comes off the credit.
How do the state programs look from a school's side?
| 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 |