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53	53	STATE OF OKLAHOMA
54	54
55	55	1st Session of the 58th Legislature (2021)
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57	57	SENATE BILL 810 By: Stephens
58	58
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63	63	AS INTRODUCED
64	64
65	65	An Act relating to income tax credit; amend ing 68
66	66	O.S. 2011, Section 2358.7, as last amended by Section
67	67	4, Chapter 232, O.S.L. 2017 (68 O.S. Supp. 2020,
68	68	Section 2358.7), which relates to volunteer
69	69	firefighter tax credit; providing credit for certai n
70	70	hours of service; limiting tax credit for taxable
71	71	year; requiring documentation; authorizi ng the
72	72	Oklahoma Tax Commission to require documenta tion for
73	73	verification; and providing an effective date .
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79	79	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
80	80	SECTION 1. AMENDATORY 68 O.S. 2011, Section 2358.7, as
81	81	last amended by Section 4, Chapter 232, O.S.L. 2017 (68 O.S. Supp.
82	82	2020, Section 2358.7), is amended to read as follows:
83	83	Section 2358.7. A. For taxable years beginning after December
84	84	31, 2004, there shall be allowed as a credit against the tax imposed
85	85	pursuant to Section 2355 of this title an amount equal to:
86	86	1. Two Hundred Dollars ($200.0 0) each year for which a
87	87	volunteer firefighter provides proof of certification as required by
88	88	subsection B C of this section; and
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140	140	2. Four Hundred Dollars ($400.00) each year following the
141	141	taxable years for which a taxpa yer is eligible for the credit
142	142	provided by paragraph 1 of this subsection for a volunteer
143	143	firefighter providing proof of certification as required by
144	144	subsection D E of this section.
145	145	B. For tax year 2022 and subsequent tax years, there shall be
146	146	allowed as a credit against the tax imposed pursuant to Section 2355
147	147	of this title an amount equal to One Hundred Dollars ( $100.00) for
148	148	every twenty (20) hours of service performe d as a volunteer
149	149	firefighter each year after providing documentation of servi ce as
150	150	required by subsection H of this section. The total amount of the
151	151	tax credit provided in this subsection shall not exceed Five Hundred
152	152	Dollars ($500.00) for every income tax return filed. If the credit
153	153	provided in this subsection exceeds the tax imposed by Se ction 2355
154	154	of this title, the excess amount shall be refunded to the taxpayer.
155	155	C. In order to claim the tax credit authorized by paragraph 1
156	156	of subsection A of this section, a volunteer firefi ghter shall be
157	157	required to provide adequate documentation to th e Oklahoma Tax
158	158	Commission of at least twelve (12) credited hours towa rd the State
159	159	Support or State Basic Firefighter or Firefighter I from an
160	160	internationally recognized accrediting assembly or board, their
161	161	equivalent, or other related fire or emergency med ical services
162	162	training approved by the State Fire Marshal Commission and offered
163	163	by Oklahoma State University Fire Service Training or Oklahoma
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215	215	Department of Career and Technology Education pri or to or during the
216	216	first taxable year for which a tax credit i s claimed pursuant to
217	217	paragraph 1 of subsection A of this section. F or the purpose of
218	218	this subsection, the local fire chief shall be the authority having
219	219	jurisdiction and shall choose and appr ove all volunteer firefighter
220	220	training in the applicable depart ment.
221	221	C. D. For each year subsequent to the first year for which a
222	222	volunteer firefighter may claim the tax credit authorized by
223	223	paragraph 1 of subsection A of this section, in order to claim any
224	224	further tax credits pursuant to paragraph 1 of subsection A of this
225	225	section, the volunteer firefighter shall be required to provi de
226	226	documentation that the firef ighter has completed an additional six
227	227	(6) hours of State Support or State Basic Firefighter or Firefighter
228	228	I from an internationally recognized accrediting assembly or board,
229	229	their equivalent, or other related fire or emerge ncy medical
230	230	services training approved by the State Fire Marshal Commission
231	231	until such program or its equivalent is completed. For purposes of
232	232	this subsection, equivalency shall be deter mined by the State Fire
233	233	Marshal Commission and Oklahoma State Univers ity Fire Service
234	234	Training. For purposes of this subsection, Firefighter I or
235	235	Firefighter II certifications or their equivalent s may be provided
236	236	in lieu of the State Support or State Basi c Firefighter completion.
237	237	D. E. After having completed the State Sup port or State Basic
238	238	Firefighter program, in order to be eligible for the tax credit
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290	290	authorized by paragraph 2 of subsection A of t his section, the
291	291	volunteer firefighter shall:
292	292	1. Complete at least six (6) hours of continuing education each
293	293	year until the volunteer firefighter completes Intermediate or
294	294	Advanced Firefighter or Firefighter I from an internationally
295	295	recognized accrediti ng assembly or board, their equivalent, or other
296	296	related fire or emergency medical services training approved by the
297	297	State Fire Marshal Commission or its equ ivalent. For purposes of
298	298	this paragraph, equivalency shall be determined by the State Fire
299	299	Marshal Commission and Oklahoma State University Fire Service
300	300	Training;
301	301	2. After completion of Intermediate or Advanced Firefighter or
302	302	Firefighter I from an intern ationally recognized accrediting
303	303	assembly or board, their equivalent, or other related fire or
304	304	emergency medical services training approved by the State Fir e
305	305	Marshal Commission, the volunteer firefighter shall complete six (6 )
306	306	hours of training per year to claim the tax credit. For the purpose
307	307	of this subsection, the local fire chief shall be the autho rity
308	308	having jurisdiction and shall choose and approve all volunteer
309	309	firefighter training in the applicable department;
310	310	3. Provide documentation from the fir e chief of the applicable
311	311	department that the firefighter has been provided and participated
312	312	in all annual training as required by federal and state authori ties;
313	313	and
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365	365	4. Provide documentation from the fire chief of the applic able
366	366	department that the volunt eer firefighter has met the requirements
367	367	under the fire department ’s constitution and bylaws and is a member
368	368	in good standing of the department together wit h a record of the
369	369	total number of years of service in good standing w ith such
370	370	department.
371	371	E. F. The Office of the State Fire Marshal and the State Fire
372	372	Marshal Commission shall prescribe a reporting fo rm for use by
373	373	volunteer fire departments and by volunt eer firefighters in order to
374	374	provide the certifications required by t his section.
375	375	F. G. The Oklahoma Tax Commission may require copies of such
376	376	reporting form provided by the State Fire Marshal Commission
377	377	regarding training history to verify eligibility fo r the tax credits
378	378	provided by this section.
379	379	H. In order to be eligib le for the tax credit authorize d by
380	380	subsection B of this section, the volunteer firefighter shall be
381	381	required to provide adequate docume ntation from the fire chief of
382	382	the applicable department to the Oklahoma Tax Com mission of the
383	383	total hours of service in a tax year and that the volunteer
384	384	firefighter has met the requirements under the fire de partment’s
385	385	constitution and bylaws and is a mem ber in good standing of the
386	386	department. The Tax Commission may require verification from the
387	387	fire chief of the applicable department that the volunte er
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439	439	firefighter has met the requirements of subsection B of this
440	440	section.
441	441	SECTION 2. This act shall become effective November 1, 2021.
442	442
443	443	58-1-1573 QD 1/21/2021 2:54:31 PM

Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB810 Compare Versions