---
type: "Bill"
title: "Revenue and taxation; income tax; federal income tax credit; election to participate; scholarship granting organizations; Oklahoma Tax Commission; effective date."
description: "Revenue and taxation; income tax; federal income tax credit; election to participate; scholarship granting organizations; Oklahoma Tax Commission; effective date."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2026"
identifier: "HB 3704"
citation: "Oklahoma HB 3704 (2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["CrosswhiteHader", "Daniels"]
version_count: 8
action_count: 30
vote_count: 5
first_action: "2026-02-02"
last_action: "2026-04-20"
source: "openstates"
source_identifier: "ocd-bill/ccc9909a-fc17-48a3-852d-099afa17cd3c"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=HB3704&session=2600"
source_hash: "26d5d5831cdc0189fde02ac643be2da2ea4c25ed47f75a1330296893cffe562c"
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 3704 (2026) — Revenue and taxation; income tax; federal income tax credit; election to participate; scholarship granting organizations; Oklahoma Tax Commission; effective date.

## Version chain

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

1. **Introduced** (filed) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 INT/hB/HB3704 INT.PDF)
2. **Amendment to Proposed Committee Substitute (full committee) 1** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 COMMITTEE AMENDMENTS/House/HB3704 FULLPCS1-AMD1 TREY CALDWELL-JM.PDF)
3. **Engrossed** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 ENGR/hB/HB3704 ENGR.PDF)
4. **Enrolled (final version)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 ENR/hB/HB3704 ENR.PDF)
5. **Floor (House)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 FLR/HFLR/HB3704 HFLR.PDF)
6. **Floor (Senate)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 FLR/SFLR/HB3704 SFLR.PDF)
7. **House Committee Substitute** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 COMMITTEE SUBS/HCS/HB3704 CS.PDF)
8. **Proposed Committee Substitute (full committee) 1** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 COMMITTEE AMENDMENTS/House/HB3704 FULLPCS1 DENISE CROSSWHITEHADER-AO.PDF)

## Votes

- Appropriations And Budget Committee: Do Pass As Amended By Cs — **21–6** (pass) · lower
- Do Pass — **9–2** (pass) · upper
- Third Reading — **38–8** (pass) · upper
- Appropriations And Budget Education Subcommittee: Do Pass — **9–1** (pass) · lower
- Third Reading — **73–20** (pass) · lower

## Sponsors

- CrosswhiteHader — primary (person)
- Daniels — primary (person)

## Timeline

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

- **2026-02-02** First Reading `introduction, reading-1`
- **2026-02-02** Authored by Representative Caldwell (Chad)
- **2026-02-03** Second Reading referred to Appropriations and Budget `reading-2, referral-committee`
- **2026-02-03** Referred to Appropriations and Budget Finance Subcommittee `referral-committee`
- **2026-02-05** Remove Representative Caldwell (Chad) as principal House author and substitute with Representative CrosswhiteHader
- **2026-02-11** Withdrawn from Appropriations and Budget Finance Subcommittee Committee
- **2026-02-11** Referred to Appropriations and Budget Education Subcommittee `referral-committee`
- **2026-02-16** Recommendation to the full committee; Do Pass Appropriations and Budget Education Subcommittee `committee-passage`
- **2026-03-05** CR; Do Pass, amended by committee substitute Appropriations and Budget Committee `committee-passage`
- **2026-03-05** Coauthored by Representative(s) Caldwell (Chad)
- **2026-03-05** Authored by Senator Daniels (principal Senate author)
- **2026-03-05** Emergency removed
- **2026-03-23** General Order
- **2026-03-23** Coauthored by Representative(s) Hill, Maynard
- **2026-03-23** Third Reading, Measure passed: Ayes: 73 Nays: 20 `passage, reading-3`
- **2026-03-23** Referred for engrossment
- **2026-03-24** Engrossed, signed, to Senate `passage`
- **2026-03-24** First Reading `introduction, reading-1`
- **2026-04-01** Second Reading referred to Revenue and Taxation `reading-2, referral-committee`
- **2026-04-06** Reported Do Pass Revenue and Taxation committee; CR filed `committee-passage`
- **2026-04-08** Placed on General Order
- **2026-04-15** General Order, Considered
- **2026-04-15** Measure passed: Ayes: 38 Nays: 8 `passage`
- **2026-04-15** Engrossed measure signed, returned to House `passage`
- **2026-04-15** Coauthored by Senator Howard
- **2026-04-15** Referred for enrollment
- **2026-04-16** Enrolled, signed, to Senate
- **2026-04-16** Enrolled measure signed, returned to House
- **2026-04-16** Sent to Governor `executive-receipt`
- **2026-04-20** Approved by Governor 04/17/2026 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ccc9909a-fc17-48a3-852d-099afa17cd3c`. Confidence: reported (aggregated from official Oklahoma legislature records).