A. The State Department of Education shall provide parents, legal guardians, custodians, or other persons with legal authority of eligible students with disabilities notice that participation in the Oklahoma Parental Choice Tax Credit Program shall have the same effect as a parental revocation of consent pursuant to 20 U.S.C., Sections 1414 (a)(1)(D) and 1414(C) of the Individuals with Disabilities Education Act (IDEA) and an explanation of the rights parents, legal guardians, custodians, or other persons with legal authority of eligible students with disabilities have under IDEA and any applicable state laws and regulations.B. The Department shall implement a commercially viable, cost effective, and user-friendly system for users to publicly rate, review, and share information about education service providers.C. The Oklahoma Tax Commission shall coordinate with the State Department of Education to develop a process to review student enrollment information in order to verify that an eligible student who is claimed by a taxpayer receiving a tax credit is not enrolled in a public school in the state.D. The Commission may promulgate rules to implement the provisions of the Oklahoma Parental Choice Tax Credit Act. The State Board of Education may promulgate rules to implement the provisions of this section.Okla. Stat. tit. 70, § 28-102
Added by Laws 2023, c. 278,s. 3, eff. 8/24/2023.