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STATE OF OKLAHOMA
1st Session of the 59th Legislature (2023)
SENATE BILL 747 By: Stephens
AS INTRODUCED
An Act relating to income tax credit; amend ing 68
O.S. 2021, Section 2358.7, which relates to volunteer
firefighter tax credit; providi ng credit for certain
hours of service; limiting tax credit for taxable
year; making credit refundable under certain
circumstances; requiring documentation; authori zing
the Oklahoma Tax Commission to requi re documentation
for verification; and providing an effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 2358.7, is
amended to read as follows:
Section 2358.7. A. For taxable years beginning after Decem ber
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 taxpayer is eligible for the credit
provided by paragraph 1 of this subsection for a volunteer
firefighter providing proof of certific ation as required by
subsection D E of this section.
B. For tax year 2024 and subsequent tax years, there shall be
allowed as a credit against the tax imposed pu rsuant to Section 2355
of this title an amo unt equal to One Hun dred Dollars ($100.00) for
every twenty (20) hours of service performed as a volunteer
firefighter each year after providing documentation of service as
required by subsection H of this section . The total amount of the
tax credit provided in this subsecti on shall not exceed Five Hundre d
Dollars ($500.00) for every income tax return filed. If the credit
provided in this subsection exceeds the tax imposed by Section 2355
of this title, the exces s 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 the Oklahoma Tax
Commission of at least twelve (12) credited hours toward the St ate
Support or State Basic Firefighter or Firefight er I from an
internationally recognized accrediting assembly or board, their
equivalent, or other related fire or emergency medical services
training approved by the State Fire Marshal Commission and offer ed
by Oklahoma State University Fire Service Traini ng 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 is claimed pursuant to
paragraph 1 of subsect ion A of this section. For the pu rpose of
this subsection, the local fire chief shal l be the authority having
jurisdiction and shall choose and appr ove all volunteer firefighter
training in the applicable department.
C. D. For each year subsequent to the first year for which a
volunteer firefighter may clai m 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 s hall be required to provide
documentation that the fir efighter has completed an addit ional six
(6) hours of State Support or State Basic Firefighter or Firefighter
I from an internationally recognized accrediting assembly or board,
their equivalent, or oth er related fire or emergency medic al
services training approved by the State Fire Mar shal Commission
until such program or its equivalent is completed. For purposes of
this subsection, equivalency shall be determined by the State Fire
Marshal Commission a nd Oklahoma State University 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 Basic Firefighter completion.
D. E. After having completed the State Support or S tate Basic
Firefighter program, in order to be elig ible 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 educa tion 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 equivalent. 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 inte rnationally recognized accredit ing
assembly or board, their equivalent, or other related fire or
emergency medical services training approved by the State Fire
Marshal Commission, the volunteer firefigh ter shall complete six (6)
hours of training per year to claim the tax credit. For t he 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 appli cable department;
3. Provide documentation from the f ire chief of the applicable
department that the firefighter has been provided and participated
in all annual training as required by federal and state authorities;
and
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4. Provide documentation from the fire chief of the applicable
department that the volu nteer firefighter has met the r equirements
under the fire department ’s constitution and bylaws and is a member
in good standing of the department together with a record of the
total number of years of s ervice in good standing with such
department.
E. F. The Office of the State Fire Mar shal and the State Fire
Marshal Commission shall prescribe a reporting fo rm for use by
volunteer fire departments and by volunteer firefighters in order to
provide the certifications required by this secti on.
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 for the tax credits
provided by this section.
H. In order to be eligib le for the tax credit authori zed 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 r equirements 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 depart ment that the volunt eer
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firefighter has met the req uirements of subsection B of this
section.
SECTION 2. This act shall become effective November 1, 2023.
59-1-1132 QD 1/18/2023 5:13:17 PM