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Committee approves appeals process for parental choice tax-credit denials
Summary
The Senate Revenue and Taxation Committee approved House Bill 1279 to create a formal protest and appeal process for parents denied the Parental Choice Tax Credit, including deadlines for filing and agency decisions.
The Senate Revenue and Taxation Committee on a 9-0 vote approved House Bill 1279, which establishes a formal protest and appeal process for parents who are denied the Parental Choice Tax Credit.
House Bill 1279 requires a taxpayer who receives electronic notification of a denial to file a protest within 15 days, allows the taxpayer to request an oral hearing, and directs the Oklahoma Tax Commission to issue a final order within 60 days of any hearing and to complete the overall review within 75 days. The bill also preserves judicial review: a final decision by the tax commission may be appealed to district court or, ultimately, the state Supreme Court.
Senator Daniels, who presented the bill, said the measure responds to constituent confusion about how to contest denials. "House Bill 1279 puts together a process so that parents who are denied a tax credit under the Parental Choice Tax Credit Act can file a protest," Daniels said during his presentation.
Committee members asked procedural questions about timelines and appellate rights. Senator Kurt asked whether a formal appeals process existed previously; Daniels replied that the Tax Commission and the House staff had recognized there was no clear protest route and that the bill fills that gap.
The committee recorded a 9-0 favorable recommendation, and the bill will move forward to the next stage of the legislative process.
The bill references the Parental Choice Tax Credit Act as the underlying program that the appeals process governs.
