Okla. Stat. tit. 68, § 68-2358.7

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 ($200.00) 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 section;

and

2. Four Hundred Dollars ($400.00) for tax years 2005 through

2023 and Six Hundred Dollars ($600.00) for tax years 2024 and

subsequent tax years 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

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 firefighter shall be

required to provide adequate documentation 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

Oklahoma Statutes - Title 68. Revenue and Taxation Page 921

by Oklahoma State University Fire Service Training or Oklahoma

Department of Career and Technology Education prior to or during the

first taxable year for which 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 approve 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

documentation that the firefighter 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 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 equivalents 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 this 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 accrediting 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 internationally recognized accrediting

assembly or board, their equivalent, or other related fire or

emergency medical services training approved by the State Fire

Marshal Commission, the volunteer firefighter shall complete six (6)
ire

Marshal Commission and Oklahoma State University Fire Service

Training;

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 the 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 authority

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

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in all annual training as required by federal and state 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 together 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 form for use by

volunteer fire departments and by volunteer firefighters in order to

provide the certifications required by this section.

F. 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.