Oklahoma Administrative Code
Title 265 - State Fire Marshal Commission
Chapter 55 - Firefighter Training Advisory Committee
Subchapter 2 - Volunteer Firefighter Tax Credit
Section 265:55-2-1 - $200 volunteer firefighter tax credit

In accordance with Title 68 O.S. Section 2358.7, an income tax credit of Two Hundred Dollars ($200.00) is available for a volunteer firefighter who has completed at least twelve (12) hours toward the State Support or State Basic Firefighter or Firefighter l offered by Oklahoma State University Fire Service Training or Oklahoma Department of Career and Technology Education. After the initial year, an additional Two Hundred Dollars ($200.00) income tax credit is allowed each year the volunteer firefighter has completed an additional six (6) hours of State Support or State Basic Firefighter or Firefighter l 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.