The legislation would require oversight by the Oklahoma State Department of Education to ensure parents are using funds appropriately.

Depending on family income, parents could receive up to 90 percent of what the state pays the school to educate the student. They will be provided a debit card but only for approved purchases such as tutoring, educational therapies, virtual school, higher education courses and private schools, Nelson said.

Nelson said he's not against public schools and noted that some people may not find the accounts effective.

"I think you'll see some people who will try it and realize their kids were getting a much better education at the public school," he said.

Nelson was the primary force behind the Lindsey Nicole Henry Scholarships for Students with Disabilities Act signed into law in 2010.

That law allows the use of public school funds to send special-needs students to private schools and has been the subject of legal wrangling since its inception.

State records show that more than $1.3 million in state public school funds were paid last year to send 216 special-needs students to private schools under the law. The previous year, the state spent more than $986,000 for 156 students to be sent to private schools.