According to final numbers released this month by the Oklahoma Tax Commission, participation in the Oklahoma Parental Choice Tax Credit (PCTC) program continues to rise, with lower-income and working-class families representing a majority of beneficiaries.

The Oklahoma Parental Choice Tax Credit program provides refundable tax credits of $5,000 to $7,500 per child to cover the cost of private school tuition. The largest tax credits go to those with the lowest incomes, and families with income of less than $150,000 per year are prioritized.

According to the Oklahoma Tax Commission, 42,012 students are using PCTC for the 2026-2027 school year, an increase of 6 percent compared to the end of the 2025-2026 school year.

There were 22,893 participating students from all lower-income and middle-class families—those with incomes of $150,000 or less—comprising 54 percent of all participating students. The families of those students received 60.3 percent of all school-choice tax credits issued this year.

School leaders say the program has helped many families, all across the state, access private school for the first time.

“Legacy Christian School has seen an increase in parents being able to afford to choose where their child attends school through the tax credit program,” said Sarah Morrison, superintendent of Legacy Christian School, which is located in Durant. “The parent support in a rural community has been invaluable for our students.”

In the 2025-2026 and 2026-2027 school years combined, more than 7,300 students have used the program to switch from public schools to private schools in Oklahoma, representing around 17 percent of all PCTC students today.

The total share using the program to shift to private school is likely even higher because state officials did not track “switchers” in spring 2024 or the 2024-2025 school year, meaning those children are now counted as prior-year private-school students despite having started in public schools.

Also, current data do not account for children beginning pre-K or Kindergarten at a private school who would have otherwise been at a public school if the PCTC program did not exist.

Emily McDonald, a widow, is among those who used the parental choice tax credit program to shift her daughter from public to private school during the program’s first year.

“It’s been really amazing for my family,” McDonald said.

The number of children who have used the Oklahoma Parental Choice Tax Credit to shift to a private school for the first time over a two-year period is equivalent to the total enrollment of Enid Public Schools, the state’s 18th-largest school district.

The number of children using the PCTC program who are classified as facing the most significant financial obstacles, those classified as financially disadvantaged or homeless, increased 58 percent to 546 this year.

The number of students from families who qualify for welfare programs such as food stamps grew 3.7 percent to 3,436.

Students from middle-class families with incomes between $75,001 and $150,000 increased by nearly 4 percent.

The number of students from families with incomes of $75,000 or less was basically unchanged this year, but school leaders have indicated a change in the application deadline may have negatively impacted many lower-income families and reduced growth in that category.

This year, for the first time, the application deadline for the PCTC program was June 15. School leaders say many working-class families make the decision to shift to private school much closer to the start of a new school year, causing many families to miss out on the program.

Prior to this year, the cap on the Oklahoma Parental Choice Tax Credit program was $250 million. However, lawmakers voted to boost the cap to $275 million during the 2026 legislative session because of growing demand and lawmakers’ desire to ensure no family is denied an opportunity.

The legislation authorizing that change, House Bill 3705, passed with overwhelming support. Supporters of the school choice program easily prevailed over PCTC opponents during this year’s primary elections.

In total, more than $268.8 million in parental choice tax credits have been issued for the 2026-2027 school year, with $264.7 million counting against the current cap of $275 million. That compares to $250.4 million in total credits reported at the end of the last school year, of which $247.8 million counted against the $250 million cap in place at that time.

If program participation grows at a similar rate for the 2027-2028 school year, demand is likely to exceed the program’s current $275 million cap.

McDonald said the school-choice program is helping families like her own maximize their children’s education.

“I also have a son who is in public school, so both my children are thriving in the environment that works best for them,” McDonald said. “And that’s the whole point of parent choice. Both kids are now receiving an excellent education based on their individual needs.”