OKLAHOMA CITY, Okla. — Newly released data from the Oklahoma Tax Commission reveals that the majority of families approved for the state’s Parental Choice Tax Credit program are high-income earners whose children were already attending private schools, raising questions about the program’s equity and effectiveness.
The program, which was initially pitched as a way to help students transfer out of underperforming public schools into private institutions, has so far approved $236 million in tax credits — just shy of the $250 million cap.
But according to figures analyzed by the Oklahoma Policy Institute, more than one in four recipients have household incomes exceeding $250,000 annually. Nearly 75% of the approved funds have gone to families earning over $75,000 a year.
Of the 36,921 students who qualified for the tax credit this year, only 2,963 — roughly 8% — had been enrolled in public schools in the prior semester. The remaining 92% were already attending private institutions before the tax credit was made available.
“They were sold as being a way to help public school kids who were in bad public schools get into private school,” said State Senator Julia Kirt (D-Oklahoma City). “Clearly that’s not the case since 92% of the people using them are already in private schools.”
Tax Commission data from March shows a breakdown of the income distribution among recipients. Families earning less than $75,000 annually received $27.1 million, about 30% of the total distributed at that time. Another $26.3 million went to those making between $75,000 and $150,000, while $15.7 million was awarded to families earning between $150,000 and $225,000.
Education advocates have raised concerns that the program may be functioning as a tax break for wealthier families rather than expanding educational opportunity for lower-income students. Critics also warn the program could undermine funding for public education by redirecting taxpayer dollars without improving access for the most vulnerable populations.
Despite these concerns, supporters of the tax credit argue that all families — regardless of income — should have the ability to choose the best education for their children without financial barriers.
The Parental Choice Tax Credit remains one of the most hotly debated education policies in Oklahoma, and with nearly all of the allocated funds already claimed, lawmakers and advocates are now grappling with its long-term implications.
