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STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
HOUSE BILL 2011 By: Pae
AS INTRODUCED
An Act relating to cancer screening; creating the
Fighting Chance for Firefighters Act; defining terms;
creating a tax credit; including cer tain groups to
participate in the Oklahoma Public Employees
Retirement System; providing for codification; and
providing an effective date .
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 6170 of Titl e 36, unless there
is created a duplication in numbering, reads as follows:
This act shall be known and may be cited as the "Fighting Chance
for Firefighters Act ".
SECTION 2. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 6 171 of Title 36, unless there
is created a duplication in numbering, reads as follows:
Cancer centers in the State of Oklahoma may carry out the
purposes and functions of the Fighting Chance for Firefighters Act
to cover the costs o f occupational cancer screenings.
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SECTION 3. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 2357.501 of Title 68, unless
there is created a duplication in numbering, reads as follows:
A. As used in this section:
1. "Cancer" means, but is not limited to, lung cancer, prostate
cancer, testicular cancer, skin cancer, colon cancer, breast cancer ,
or any other form of cancer wh ich is generally recognized as having
a higher risk of occurrence in a person who performs firefighting
services;
2. "Firefighter" means a person trained or certified as skilled
in the prevention and control of fires in residential and commercial
structures and naturally occurring fires commonly known as
wildfires; and
3. "Unreimbursed cost" means an expense which is not covered or
not fully covered under a health insurance policy and for which a
taxpayer expends money and is not able to recover the expen diture.
B. For taxable years beginning on or after January 1, 2026,
there shall be allowed as a credit against the tax imposed pursuant
to Section 2355 of Title 68 of the Oklahoma Statutes equal to the
amount of unreimbursed expense, subject to a maximum amount of Two
Hundred Fifty Dollars ($250.00) per taxable year, incurred by a
firefighter for the cost of medical procedures to detect any form of
cancer.
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C. The credit authorized by this section shall not be used to
reduce the income tax liability of the taxpayer to less than zero
(0).
D. The credit authorized by this section, to the extent not
used, may be carried over, in order, to each of the five (5)
subsequent income tax years.
E. For the tax year beginning January 1, 2026, and each tax
year thereafter, the total amount of credits authorized by this
section used to offset tax shall be adjusted annually to limit the
annual amount of credits to One Million Five Hundred Thousand
Dollars ($1,500,000.00). The Oklahoma Tax Commission shall annually
calculate and publish by the first day of the affected year a
percentage by which t he credits authorized by this section shall be
reduced so the total amount of credits used to offset tax does not
exceed One Million Five Hundred Thousand Dollars ($1,500,000.00) per
year. The formula to be used for the percentage adjustment shall be
One Million Five Hundred Thousand Dollars ($1,500,000.00) divided by
the credits claimed in the second preceding year.
F. In the event the total tax credits authorized by this
section exceed One Million Five Hundred Thousand Dollars
($1,500,000.00) in any cal endar year, the Tax Commission shall
permit any excess over One Million Five Hundred Thousand Dollars
($1,500,000.00) but shall factor such excess into the percentage
adjustment formula for subsequent years.
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SECTION 4. AMENDATORY 74 O.S. 2021, Section 1315, is
amended to read as follows:
Section 1315. A. Upon application in writing and subject to
any underwriting criteria that may be established by the Office of
Management and Enterprise Services, the Office may extend the
benefits of the Oklahoma Employees Insurance and Benefits Plans to
employees who are employed in positions requiring actual performance
of duty during not less than one thousand (1,000 ) hours per year and
to all full-time employees of:
1. Any of the following groups which participate in the
Oklahoma Public Employees Retirement System:
a. county,
b. city,
c. town,
d. public trust for which the state is the primary
beneficiary, or
e. conservation districts; and
2. Any of the following groups:
a. county hospital,
b. rural water district, including employees and board
members,
c. sewer district,
d. gas district,
e. solid waste management district,
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f. nonprofit water corporation employees a nd board
members,
g. conservancy district or master conservancy district
authorized by the provisions of Section 541 of Title
82 of the Oklahoma Statutes,
h. voluntary organization of Oklahoma local government
jurisdictions listed in Section 2003 of Title 62 of
the Oklahoma Statutes including any council created by
the voluntary organizations,
i. voluntary association designated to administer the
County Government Council as authorized in Section 7
of Title 19 of the Oklahoma Statutes,
j. statewide nonprofit entities representing employees of
the state or employees of local political subdivisions
who are eligible for insurance benefits authorized by
the provisions of the Oklahoma Employees Insurance and
Benefits Act, or
k. statewide nonprofit entities receiv ing state funds to
provide no cost legal services to low income and
senior citizens,
l. municipal fire departments organized pursuant to
Section 29-101 et seq. of Title 11 of the Oklahoma
Statutes, or
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m. county fire departments organized pursuant to Sectio n
351 of Title 19 of the Oklahoma Statutes .
B. Applications to participate in the Oklahoma Employees
Insurance and Benefits Plans shall be approved by majority action of
the governing body of the groups listed in subsection A of this
section.
C. Groups listed in subsection A of this section participating
in the Oklahoma Employees Insurance and Benefits Plans shall pay all
costs attributable to their participation. The benefits of said
plans for a participant provided coverage pursuant to this section
shall be the same and shall include the same plan options as would
be made available to a state employee participating in the plan that
resided at the same location. The premium for participating groups
listed in subsection A of this section shall be the sam e as paid by
state and education employees.
D. Participating groups listed in subsection A of this section
shall not be required to offer dental insurance as defined in
paragraph 11 of Section 1303 of this title, or other insurance as
defined in paragraph 12 of Section 1303 of this title. However, if
dental insurance or any other insurance is offered, it must be
provided to all eligible employees. If an employee retires and
begins to receive benefits from the Oklahoma Public Employees
Retirement System or terminates service and has a vested benefit
with the Oklahoma Public Employe es Retirement System, the employee
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may elect, in the manner provided in Section 1316.2 of this title,
to participate in the dental insurance plan offered through the
Oklahoma Employees Insurance and Benefits Act within thirty (30)
days from the date of termination of employment. The employee shall
pay the full cost of the dental insurance.
E. 1. Any employee of a group listed in subsection A of this
section who retires or who h as a vested benefit pursuant to the
Oklahoma Public Employees Retirement Syste m may begin the health
insurance coverage if the employer of the employee is not a
participant of the Oklahoma Employees Insurance and Benefits Act and
does not offer health insu rance to its employees. Such election by
the employee to begin coverage shall be made within thirty (30) days
from the date of termination of service.
2. Any employee of a group listed in subsection A of this
section who retires or who has a vested benef it pursuant to the
Oklahoma Public Employees Retirement System may begin or co ntinue
the health insurance coverage if the employer of the employee is a
participant of the Oklahoma Employees Insurance and Benefits Act and
the election to begin or continue c overage is made within thirty
(30) days from the date of termination of service.
F. Any county, city, town, county hospital, public trust,
conservation district, or rural water, sewer, gas or solid waste
management district, or nonprofit water corporation , any of which of
the aforementioned groups is not a participating employer in the
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Oklahoma Public Employees Retirement System, but which has employees
who are participating in the health, dental or life insurance plans
offered by or through the Oklahoma E mployees Insurance and Benefits
Act on July 1, 1997, may continue to allow its current and future
employees to participate in such health, dental or life insurance
plans. Participation of such employees may also continue following
termination of employmen t if the employee has completed at least
eight (8) years of service with a par ticipating employer and such an
election to continue in force is made within thirty (30) days
following termination of employment. Any retiree or terminated
employee electing co verage pursuant to this section shall pay the
full cost of the insurance.
G. An employee of a group listed in paragraph 2 of subsection A
of this section may continue in force health, dental and life
insurance coverage following termination of employment if the
employee has a minimum of eight (8) years of service with a
participating employer and the election to continue in force is made
within thirty (30) calendar days following termination of
employment.
H. Notwithstanding other provisions in this secti on, an
employer listed in subsection A of this section may cease to
participate in the Oklahoma Employees Insurance and Benefits Act but
provide health insurance coverage for its current and former
employees through another insurance carrier. The subseque nt carrier
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shall be responsible for providing coverage to the entity 's
employees who terminated employment with a retirement benefit, with
a vested benefit, or who have eight (8) or more years of service
with a participating employer but did not have a ves ted benefit
through the Oklahoma Public Employees Retirement System, if the
election to retain health insurance coverage was made within thirty
(30) days of termination of employment. Coverage shall also be
provided to the eligible dependents of the emplo yees if an election
to retain coverage is made within thirty (30) days of term ination of
employment. Employees who terminate employment from an employer
covered by this paragraph before December 31, 2001, and elect
coverage under the Oklahoma Employees In surance and Benefits Act,
shall not be required to change insurance carriers in the event that
the employer changes its insurance carrier to a subsequent carrier.
The provisions of this subsection shall become effective January 1,
2002.
I. Employers pursuant to subsection A of this section who
participate in the Oklahoma Public Em ployees Retirement System and
who offer health insurance coverage to their active employees, shall
offer health insurance coverage to those employees who retire from
the employer and also to those employees who terminate employment
and are eligible to elect a vested benefit in the System. Such
employers shall begin offering coverage to such employees on or
before January 1, 2004. Such employees who wish to continue
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coverage shall make an election to retain health insurance coverage
within thirty (30) days of termination of employment. However,
former employees of such employers who have already retired or who
have terminated and are eligible to elect a vested benefit under the
Oklahoma Public Employees Retirement System, during the period
beginning January 1, 2002, and ending December 31, 2003, may make an
election to begin participation in the plans offered by the Office
on or before December 31, 2003, in the same manner as othe r
participating retired or vested members. The employer, assisted by
the Oklahoma Public Employees Retirement System shall notify by
October 1, 2003, all members who have either retired from the System
or who are eligible to elect a vested benefit in the System between
January 1, 2002, through December 31, 2003, and who were employed by
an employer listed in subsection A of this section of the member 's
potential eligibility to participate in such plans. Each employer
shall notify the Oklahoma Public Emplo yees Retirement System when an
employee is retiring and makes the election pur suant to this
subsection to continue coverage under a plan offered by such
employer and when an employee terminates employment and is eligible
to elect a vested benefit in the Sy stem and such employee elects to
continue coverage under a plan offered by such employer. Such
employer shall also notify the Oklahoma Public Employees Retirement
System if a retired employee or an employee who is eligible to elect
a vested benefit in the System terminates such continued coverage.
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J. Any group that begins particip ation in the Oklahoma
Employees Insurance and Benefits Plans after the effective date of
this act and that is not composed of state or education employees
must have one hundred p ercent (100%) participation in the health
plan offered pursuant to the Oklahoma Employees Insurance and
Benefits Act.
SECTION 5. This act shall become effective November 1, 2025.
60-1-11666 TJ 12/11/24