Okla. Admin. Code § 265:55-2-2

Current through Vol. 42, No. 7, December 16, 2024

Section 265:55-2-2 - $400 volunteer firefighter tax credit

In accordance with Title 68 O.S. Section 2358.7, an income tax credit of Four Hundred Dollars ($400.00) each year is available 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 l from and 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;

(2) After completion of Intermediate or Advance Firefighter or Firefighter l, 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 for 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.

Okla. Admin. Code § 265:55-2-2

Adopted by Oklahoma Register, Volume 35, Issue 24, September 4, 2018, eff. 9/14/2018