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STATE OF OKLAHOMA
1st Session of the 58th Legislature (2021)
SENATE BILL 810 By: Stephens
AS INTRODUCED
An Act relating to income tax credit; amend ing 68
O.S. 2011, Section 2358.7, as last amended by Section
4, Chapter 232, O.S.L. 2017 (68 O.S. Supp. 2020,
Section 2358.7), which relates to volunteer
firefighter tax credit; providing credit for certai n
hours of service; limiting tax credit for taxable
year; requiring documentation; authorizi ng the
Oklahoma Tax Commission to require documenta tion for
verification; and providing an effective date .
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2011, Section 2358.7, as
last amended by Section 4, Chapter 232, O.S.L. 2017 (68 O.S. Supp.
2020, Section 2358.7), is amended to read as follows:
Section 2358.7. A. For taxable years beginning after December
31, 2004, there shall be allowed as a credit against the tax imposed
pursuant to Section 2355 of this title an amount equal to:
1. Two Hundred Dollars ($200.0 0) each year for which a
volunteer firefighter provides proof of certification as required by
subsection B C of this section; and
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2. Four Hundred Dollars ($400.00) each year following the
taxable years for which a taxpa yer is eligible for the credit
provided by paragraph 1 of this subsection for a volunteer
firefighter providing proof of certification as required by
subsection D E of this section.
B. For tax year 2022 and subsequent tax years, there shall be
allowed as a credit against the tax imposed pursuant to Section 2355
of this title an amount equal to One Hundred Dollars ( $100.00) for
every twenty (20) hours of service performe d as a volunteer
firefighter each year after providing documentation of servi ce as
required by subsection H of this section. The total amount of the
tax credit provided in this subsection shall not exceed Five Hundred
Dollars ($500.00) for every income tax return filed. If the credit
provided in this subsection exceeds the tax imposed by Se ction 2355
of this title, the excess amount shall be refunded to the taxpayer.
C. In order to claim the tax credit authorized by paragraph 1
of subsection A of this section, a volunteer firefi ghter shall be
required to provide adequate documentation to th e Oklahoma Tax
Commission of at least twelve (12) credited hours towa rd the State
Support or State Basic Firefighter or Firefighter I from an
internationally recognized accrediting assembly or board, their
equivalent, or other related fire or emergency med ical services
training approved by the State Fire Marshal Commission and offered
by Oklahoma State University Fire Service Training or Oklahoma
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Department of Career and Technology Education pri or to or during the
first taxable year for which a tax credit i s claimed pursuant to
paragraph 1 of subsection A of this section. F or the purpose of
this subsection, the local fire chief shall be the authority having
jurisdiction and shall choose and appr ove all volunteer firefighter
training in the applicable depart ment.
C. D. For each year subsequent to the first year for which a
volunteer firefighter may claim the tax credit authorized by
paragraph 1 of subsection A of this section, in order to claim any
further tax credits pursuant to paragraph 1 of subsection A of this
section, the volunteer firefighter shall be required to provi de
documentation that the firef ighter has completed an additional six
(6) hours of State Support or State Basic Firefighter or Firefighter
I from an internationally recognized accrediting assembly or board,
their equivalent, or other related fire or emerge ncy medical
services training approved by the State Fire Marshal Commission
until such program or its equivalent is completed. For purposes of
this subsection, equivalency shall be deter mined by the State Fire
Marshal Commission and Oklahoma State Univers ity Fire Service
Training. For purposes of this subsection, Firefighter I or
Firefighter II certifications or their equivalent s may be provided
in lieu of the State Support or State Basi c Firefighter completion.
D. E. After having completed the State Sup port or State Basic
Firefighter program, in order to be eligible for the tax credit
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authorized by paragraph 2 of subsection A of t his section, the
volunteer firefighter shall:
1. Complete at least six (6) hours of continuing education each
year until the volunteer firefighter completes Intermediate or
Advanced Firefighter or Firefighter I from an internationally
recognized accrediti ng assembly or board, their equivalent, or other
related fire or emergency medical services training approved by the
State Fire Marshal Commission or its equ ivalent. For purposes of
this paragraph, equivalency shall be determined by the State Fire
Marshal Commission and Oklahoma State University Fire Service
Training;
2. After completion of Intermediate or Advanced Firefighter or
Firefighter I from an intern ationally recognized accrediting
assembly or board, their equivalent, or other related fire or
emergency medical services training approved by the State Fir e
Marshal Commission, the volunteer firefighter shall complete six (6 )
hours of training per year to claim the tax credit. For the purpose
of this subsection, the local fire chief shall be the autho rity
having jurisdiction and shall choose and approve all volunteer
firefighter training in the applicable department;
3. Provide documentation from the fir e chief of the applicable
department that the firefighter has been provided and participated
in all annual training as required by federal and state authori ties;
and
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4. Provide documentation from the fire chief of the applic able
department that the volunt eer firefighter has met the requirements
under the fire department ’s constitution and bylaws and is a member
in good standing of the department together wit h a record of the
total number of years of service in good standing w ith such
department.
E. F. The Office of the State Fire Marshal and the State Fire
Marshal Commission shall prescribe a reporting fo rm for use by
volunteer fire departments and by volunt eer firefighters in order to
provide the certifications required by t his section.
F. G. The Oklahoma Tax Commission may require copies of such
reporting form provided by the State Fire Marshal Commission
regarding training history to verify eligibility fo r the tax credits
provided by this section.
H. In order to be eligib le for the tax credit authorize d by
subsection B of this section, the volunteer firefighter shall be
required to provide adequate docume ntation from the fire chief of
the applicable department to the Oklahoma Tax Com mission of the
total hours of service in a tax year and that the volunteer
firefighter has met the requirements under the fire de partment’s
constitution and bylaws and is a mem ber in good standing of the
department. The Tax Commission may require verification from the
fire chief of the applicable department that the volunte er
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firefighter has met the requirements of subsection B of this
section.
SECTION 2. This act shall become effective November 1, 2021.
58-1-1573 QD 1/21/2021 2:54:31 PM