---
type: "Bill"
title: "Income tax credits: prohibiting claims for deduction from certain tax credit; providing exemption for certain tax credits received; parental choice tax credits, modifying income limitations; allowing certain credit to qualifying students; establishing credit amount for certain private schools; emergency."
description: "Income tax credits: prohibiting claims for deduction from certain tax credit; providing exemption for certain tax credits received; parental choice tax credits, modifying income limitations; allowing certain credit to qualifying students; establishing credit amount for certain private schools; emergency."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2024"
identifier: "HB 3388"
citation: "Oklahoma HB 3388 (2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["McCall", "Treat"]
version_count: 11
action_count: 28
vote_count: 6
first_action: "2024-02-05"
last_action: "2024-05-06"
source: "openstates"
source_identifier: "ocd-bill/3e45cdb9-2090-4989-9d6d-7f7bff5e8418"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=HB3388&session=2400"
source_hash: "a8c84d9c10d052086f75d089c578250dbfe8a1e7e00781379fabfdaf5905e45f"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ok"]
---

# Oklahoma HB 3388 (2024) — Income tax credits: prohibiting claims for deduction from certain tax credit; providing exemption for certain tax credits received; parental choice tax credits, modifying income limitations; allowing certain credit to qualifying students; establishing credit amount for certain private schools; emergency.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 INT/hB/HB3388 INT.PDF)
2. **1 Floor Amendment by MCCALL** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 FLOOR AMENDMENTS/House/HB3388 FA1 MCCALLCH-EK.PDF)
3. **Amended And Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 AMENDMENTS/Amendment & Engr/HB3388 SAHB & ENGR.PDF)
4. **Committee Amendment** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 COMMITTEE AMENDMENTS/Senate/HB3388 PCS.PDF)
5. **Committee Amendment 1** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 COMMITTEE AMENDMENTS/Senate/HB3388 CA1.PDF)
6. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 ENGR/hB/HB3388 ENGR.PDF)
7. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 ENR/hB/HB3388 ENR.PDF)
8. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 FLR/HFLR/HB3388 HFLR.PDF)
9. **Floor (Senate)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 FLR/SFLR/HB3388 SFLR.PDF)
10. **HB3388 (4-24-24) (TREAT) FS FA1.PDF** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 FLOOR AMENDMENTS/Senate/HB3388 (4-24-24) (TREAT) FS FA1.PDF)
11. **Senate Committee Substitute for House Bill** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 COMMITTEE SUBS/SCSH/HB3388 SCSH.PDF)

## Votes

- Third Reading — **36–6** (pass) · upper
- Emergency — **68–18** (pass) · lower
- Rules Committee: Do Pass — **8–0** (pass) · lower
- Appropriations — **15–4** (pass) · upper
- Third Reading — **79–16** (pass) · lower
- Fourth Reading — **64–23** (pass) · lower

## Sponsors

- McCall — primary (person)
- Treat — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2024-02-05** First Reading `introduction, reading-1`
- **2024-02-05** Authored by Representative McCall
- **2024-02-06** Second Reading referred to Rules `reading-2, referral-committee`
- **2024-02-27** CR; Do Pass Rules Committee `committee-passage`
- **2024-03-13** General Order
- **2024-03-13** Authored by Senator Treat (principal Senate author)
- **2024-03-13** Amended by floor substitute
- **2024-03-13** Third Reading, Measure and Emergency passed: Ayes: 79 Nays: 16 `passage, reading-3`
- **2024-03-13** Referred for engrossment
- **2024-03-18** Engrossed, signed, to Senate `passage`
- **2024-03-18** First Reading `introduction, reading-1`
- **2024-03-27** Second Reading referred to Finance Committee then to Appropriations Committee `reading-2, referral-committee`
- **2024-04-08** Reported Do Pass, amended by committee substitute Finance committee; CR filed `committee-passage`
- **2024-04-08** Referred to Appropriations `referral-committee`
- **2024-04-18** Reported Do Pass Appropriations committee; CR filed `committee-passage`
- **2024-04-25** General Order, Amended by Floor Substitute
- **2024-04-25** Measure and Emergency passed: Ayes: 36 Nays: 6 `passage`
- **2024-04-25** Referred for engrossment
- **2024-04-29** Engrossed to House `passage`
- **2024-04-29** SA's received
- **2024-05-01** SA's read, adopted
- **2024-05-01** Coauthored by Representative(s) Caldwell (Chad)
- **2024-05-01** Fourth Reading, Measure and Emergency Passed: Ayes: 64 Nays: 23; Ayes: 68 Nays: 18 `passage`
- **2024-05-01** Referred for enrollment
- **2024-05-02** Enrolled, signed, to Senate
- **2024-05-02** Enrolled measure signed, returned to House
- **2024-05-02** Sent to Governor `executive-receipt`
- **2024-05-06** Approved by Governor 05/06/2024 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3e45cdb9-2090-4989-9d6d-7f7bff5e8418`. Confidence: reported (aggregated from official Oklahoma legislature records).