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STATE OF OKLAHOMA
1st Session of the 59th Legislature (2023)
COMMITTEE SUBSTITUTE
FOR
SENATE BILL 747 By: Stephens
COMMITTEE SUBSTITUTE
An Act relating to income tax credit; am ending 68
O.S. 2021, Section 2358.7, which relates to volun teer
firefighter tax credit; modifying credit f or certain
tax years; and providing an effective date .
BE IT ENACTED BY THE PEOPLE OF TH E 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 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 tax years 2005
through 2023 and Three Hundred Dollars ($300.00) for tax years 2024
and subsequent tax years for which a volunteer firefighter provides
proof of certification as required by subsection B of this s ection;
and
2. Four Hundred Dollars ($4 00.00) each year for tax years 2005
through 2023 and Six Hundred Dollars ($600.00) for tax years 2024
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and subsequent tax years following the taxable years for which a
taxpayer is eligible for the credit provide d by paragraph 1 of this
subsection for a volu nteer firefighter providing proof of
certification as required by subsection D of this section.
B. 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 do cumentation to the Oklahoma Tax
Commission of at least twelve (12) credited hours toward 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 medical services
training approved by the State Fire Marshal Commission and offered
by Oklahoma State University Fire Service Training or Oklahoma
Department of Career and Technology Education pri or to or during the
first taxable year for whi ch a tax credit is claimed pursuant to
paragraph 1 of subsection A of this section. For 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 department.
C. 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 provide
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documentation that the firefighter has completed an additional six
(6) hours of State Support or State Basic Firefighter or Firefighter
I from an internationally recogniz ed accrediting assembly or board,
their equivalent, or other related fire or emergency 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 determined by the State Fire
Marshal Commission and 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. After having completed the State Support or State Basic
Firefighter program, in order to be eligible for the tax credit
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 oth er
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;
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2. After completion of Intermediate or Advanced Firefighter or
Firefighter I from an internationally recognized accrediting
assembly or board, their equivalent, or other related fire or
emergency medical services training approved by th e State Fire
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 fire chief of the applicable
department that the firefighter has been provided and participated
in all annual training as required by federal and st ate authorities;
and
4. Provide documentation from the fire chief of the applicable
department that the volunteer firefighter has met the requirements
under the fire department ’s constitution and bylaws and is a member
in good standing of the department t ogether with a record of the
total number of years of service in good standing with such
department.
E. 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 b y volunteer firefighters in order to
provide the certifications required by this section.
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F. The Oklahoma Tax Commission may require copies of such
reporting form provided by the State Fire Marshal Commission
regarding training history to verify eligibili ty for the tax credits
provided by this section.
SECTION 2. This act shall become effective November 1, 2023.
59-1-1859 QD 2/13/2023 10:08:53 AM