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  • PCTC FUNDS INCREASED

    The Oklahoma Tax Commission (OTC) would like to make you aware of new legislation impacting the Parental Choice Tax Credit (PCTC) program. House Bill (HB) 3705 was signed into law with an effective date of Thursday, August 13, 2026. The law increases the amount for authorized credits by $25 million for school year 2026-2027.

    Should a taxpayer receive a review pending email due to the program reaching the limit of authorized credits for school year 2026-2027 prior to the effective date of HB 3705, please note that the OTC will be able to utilize the additional credits beginning Thursday, August 13, 2026. The OTC will complete the processing of these pending applications and will contact taxpayers impacted by this specific scenario.

    As a reminder, PCTC applications for school year 2026-2027 will close Monday, June 15, 2026, at 11:59 p.m. CST. The new legislation will not reopen the application period. Applications received prior to the deadline are the only applications that will be considered for the additional credits.

    If you have any additional questions, please contact the OTC using the information below.

    The Oklahoma Tax Commission
    ParentalChoice@tax.ok.gov
    405.521.3160

  • SUMMER SPORTS CAMPS
  • TAX CREDIT APPS OPEN MAR 16

    2026-27 Parental Choice Tax Credit (PCTC) Applications

    —Applications open on March 16, 2026 at 9:00 a.m. Visit OKTAP to submit.
    —PCTC Infographic (List of items needed to complete applications)
    —Priority groups (given priority consideration in the first 60 days of the application window)

    • 1st priority group—families with a federally adjusted gross income (AGI) of $150,000 or less
    • 2nd priority group—families with an AGI above $150,000 and who received the PCTC in school year 2025-26
    —NOTE: Priority is granted to the taxpayer, not the individual student. For that reason, the taxpayer MUST indicate on every PCTC application whether the taxpayer received the credit in school year 2025-26. Example 1: The taxpayer received tax credits for students enrolled in 2025-26. The taxpayer would indicate on the application for 2026-27 that, yes, he or she received a tax credit for 2025-26. Example 2: The taxpayer received tax credits for students enrolled in 2025-26, and the taxpayer is also enrolling a new student. For the application tied to the new student for 2026-27, the answer would still be yes because the taxpayer received the credit(s) for the 2025-26 school year. Example 3: The taxpayer is enrolling a new student for the first time and has never applied for the PCTC until the 2026-27 application. Then the answer would be no.

    —First come, first serve: Applications are processed in the order received. It is
    vital that families apply early.

    If you have questions as you are completing the application, please contact the OTC,
    405.521.3160 or parentalchoice@tax.ok.gov.