Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 50 - Income
Subchapter 15 - Oklahoma Taxable Income
Part 7 - CREDITS AGAINST TAX
Section 710:50-15-94 - Volunteer firefighter credit

Universal Citation: OK Admin Code 710:50-15-94

Current through Vol. 42, No. 1, September 16, 2024

(a) General provisions. An income tax credit of Two Hundred Dollars ($200.00) for tax years 2005 through 2023, and Three Hundred Dollars ($300.00) for tax year 2024 and subsequent tax years is available each year for a volunteer firefighter who has completed at least twelve (12) hours toward the State Support or State Basic Firefighter or Firefighter I offered by Oklahoma State University Fire Service Training or Oklahoma Department of Career and Technology Education. After the initial year, an additional Two Hundred Dollar ($200.00) income tax credit is allowed for tax years 2005 through 2023, and Three Hundred Dollars ($300.00) for tax year 2024 and subsequent tax years for each year the volunteer 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 Marshall Commission until such program or its equivalent is completed.

(b) Advanced training credit. An income tax credit of Four Hundred Dollars ($400.00) for tax years 2005 through 2023, and Six Hundred Dollars ($600.00) for tax year 2024 and subsequent tax years is available each year for a volunteer firefighter who, after completing the State Support or State Basic Firefighter program:

(1) Completes at least six (6) hours of continuing education each year until the 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 Marshall Commission or its equivalent;

(2) After completion of Intermediate or Advanced Firefighter or Firefighter I, the volunteer firefighter shall complete six (6) hours of training per year to claim the tax credit;

(3) Provides documentation from the fire chief of the applicable department that the firefighter has participated in all annual training as required by federal and state authorities; and,

(4) Provides 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.

Added at 22 Ok Reg 1532, eff 6-11-05 ; Amended at 30 Ok Reg 1859, eff 7-11-13

Disclaimer: These regulations may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.