{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2358.7","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2358.7","heading":"Tax credit – Volunteer firefighter","body":"A. For taxable years beginning after December 31, 2004, there\n\nshall be allowed as a credit against the tax imposed pursuant to\n\nSection 2355 of this title an amount equal to:\n\n1. Two Hundred Dollars ($200.00) for tax years 2005 through\n\n2023 and Three Hundred Dollars ($300.00) for tax years 2024 and\n\nsubsequent tax years for which a volunteer firefighter provides\n\nproof of certification as required by subsection B of this section;\n\nand\n\n2. Four Hundred Dollars ($400.00) for tax years 2005 through\n\n2023 and Six Hundred Dollars ($600.00) for tax years 2024 and\n\nsubsequent tax years following the taxable years for which a\n\ntaxpayer is eligible for the credit provided by paragraph 1 of this\n\nsubsection for a volunteer firefighter providing proof of\n\ncertification as required by subsection D of this section.\n\nB. In order to claim the tax credit authorized by paragraph 1\n\nof subsection A of this section, a volunteer firefighter shall be\n\nrequired to provide adequate documentation to the Oklahoma Tax\n\nCommission of at least twelve (12) credited hours toward the State\n\nSupport or State Basic Firefighter or Firefighter I from an\n\ninternationally recognized accrediting assembly or board, their\n\nequivalent, or other related fire or emergency medical services\n\ntraining approved by the State Fire Marshal Commission and offered\n\nby Oklahoma State University Fire Service Training or Oklahoma\n\nDepartment of Career and Technology Education prior to or during the\n\nfirst taxable year for which a tax credit is claimed pursuant to\n\nparagraph 1 of subsection A of this section. For the purpose of\n\nthis subsection, the local fire chief shall be the authority having\n\njurisdiction and shall choose and approve all volunteer firefighter\n\ntraining in the applicable department.\n\nC. For each year subsequent to the first year for which a\n\nvolunteer firefighter may claim the tax credit authorized by\n\nparagraph 1 of subsection A of this section, in order to claim any\n\nfurther tax credits pursuant to paragraph 1 of subsection A of this\n\nsection, the volunteer firefighter shall be required to provide\n\ndocumentation that the firefighter has completed an additional six\n\n(6) hours of State Support or State Basic Firefighter or Firefighter\n\nI from an internationally recognized accrediting assembly or board,\n\ntheir equivalent, or other related fire or emergency medical\n\nservices training approved by the State Fire Marshal Commission\n\nuntil such program or its equivalent is completed. For purposes of\n\nthis subsection, equivalency shall be determined by the State Fire\n\nMarshal Commission and Oklahoma State University Fire Service\n\nTraining. For purposes of this subsection, Firefighter I or\n\nFirefighter II certifications or their equivalents may be provided\n\nin lieu of the State Support or State Basic Firefighter completion.\n\nD. After having completed the State Support or State Basic\n\nFirefighter program, in order to be eligible for the tax credit\n\nauthorized by paragraph 2 of subsection A of this section, the\n\nvolunteer firefighter shall:\n\n1. Complete at least six (6) hours of continuing education each\n\nyear until the volunteer firefighter completes Intermediate or\n\nAdvanced Firefighter or Firefighter I from an internationally\n\nrecognized accrediting assembly or board, their equivalent, or other\n\nrelated fire or emergency medical services training approved by the\n\nState Fire Marshal Commission or its equivalent. For purposes of\n\nthis paragraph, equivalency shall be determined by the State Fire\n\nMarshal Commission and Oklahoma State University Fire Service\n\nTraining;\n\n2. After completion of Intermediate or Advanced Firefighter or\n\nFirefighter I from an internationally recognized accrediting\n\nassembly or board, their equivalent, or other related fire or\n\nemergency medical services training approved by the State Fire\n\nMarshal Commission, the volunteer firefighter shall complete six (6)\nire\n\nMarshal Commission and Oklahoma State University Fire Service\n\nTraining;\n\n2. After completion of Intermediate or Advanced Firefighter or\n\nFirefighter I from an internationally recognized accrediting\n\nassembly or board, their equivalent, or other related fire or\n\nemergency medical services training approved by the State Fire\n\nMarshal Commission, the volunteer firefighter shall complete six (6)\n\nhours of training per year to claim the tax credit. For the purpose\n\nof this subsection, the local fire chief shall be the authority\n\nhaving jurisdiction and shall choose and approve all volunteer\n\nfirefighter training in the applicable department;\n\n3. Provide documentation from the fire chief of the applicable\n\ndepartment that the firefighter has been provided and participated\n\nin all annual training as required by federal and state authorities;\n\nand\n\n4. Provide documentation from the fire chief of the applicable\n\ndepartment that the volunteer firefighter has met the requirements\n\nunder the fire department’s constitution and bylaws and is a member\n\nin good standing of the department together with a record of the\n\ntotal number of years of service in good standing with such\n\ndepartment.\n\nE. The Office of the State Fire Marshal and the State Fire\n\nMarshal Commission shall prescribe a reporting form for use by\n\nvolunteer fire departments and by volunteer firefighters in order to\n\nprovide the certifications required by this section.\n\nF. The Oklahoma Tax Commission may require copies of such\n\nreporting form provided by the State Fire Marshal Commission\n\nregarding training history to verify eligibility for the tax credits\n\nprovided by this section.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"010b2f7fbb12b84b8df8a92eeac16d5b85c3b8b40f17ec685022ffd2cdbd46a0","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2358.6a","next":"us-ok/okla.-stat.-tit.-68-68-2358v1"},"notice":"GroundRules: Original legal text. Not legal advice."}