@Grace55Because I chose not to itemize my deductions for this year's tax (2024) return, I was able to disregard the 1099-G amount as stated on the form itself.
My understanding is if you do itemize your deductions this year, then the amount received in Box 2 will be reported on next year's tax preparation as a state refund amount.
In other words say you receive a $100 refund from the State of OK this tax season (2024 return), you will report that as normal next year when preparing your 2025 tax returns plus whatever amount you received for the Parental Choice Tax Credit.
If you got the full PCTC amount of $7,500 then in my hypothetical scenario you would report a $7,600 ($7,500 + $100) state refund on next year's tax return.
