Tax credits; Fighting Chance for Firefighters Act; income tax credit for certain unreimbursed medical costs incurred by firefighters; limitation; effective date.

An Act
ENROLLED HOUSE
BILL NO. 2011 By: Pae, Gise, and Kendrix of
the House

and

Frix and Kern of the Senate

An Act relating to tax credits; creating the Fighting
Chance for Firefighters Act; providing short title;
defining terms; providing income tax credit for
certain unreimbursed medical costs incurred by
firefighters; prescribing credit amount; prohibiting
refundability of credit; providing annual limitation
for credits claimed; prescribing enforcement of
limitation; providing for noncodification; providing
for codification; and providing an effective date.

SUBJECT: Tax credits

BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:

SECTION 1. NEW LAW A new section of law not to be
codified in the Oklahoma Statutes reads as follows:

This act shall be known and may be cited as the “Fighting Chance
for Firefighters Act”.

SECTION 2. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 2357.501 of Title 68, unless
there is created a duplication in numbering, reads as follows:

A. As used in this section:

1. “Cancer” means, but is not limited to, lung cancer, prostate
cancer, testicular cancer, skin cancer, colon cancer, breast cancer,
or any other form of cancer which is generally recognized as having
a higher risk of occurrence in a person who performs firefighting
services;
ENR. H. B. NO. 2011 Page 2

2. “Firefighter” means a person trained or certified as skilled
in the prevention and control of fires in residential and commercial
structures and naturally occurring fires commonly known as
wildfires; and

3. “Unreimbursed cost” means a portion of an expense which is
not covered or not fully covered under a health insurance policy and
for which a taxpayer expends money and is not able to recover the
expenditure.

B. For tax year 2026 and subsequent tax years, there shall be
allowed as a credit against the tax imposed pursuant to Section 2355
of Title 68 of the Oklahoma Statutes an amount equal to the
unreimbursed cost, not to exceed Two Hundred Fifty Dollars ($250.00)
per taxable year, incurred by a firefighter for the cost of medical
procedures to detect any form of cancer.

C. The credit authorized by this section shall not be used to
reduce the income tax liability of the taxpayer to less than zero
(0).

D. The credit authorized by this section, to the extent not
used, may be carried over, in order, to each of the five (5)
subsequent tax years.

E. For tax year 2028 and subsequent tax years, the total amount
of credits authorized by this section used to offset tax shall be
adjusted annually to limit the annual amount of credits to One
Million Five Hundred Thousand Dollars ($1,500,000.00). The Oklahoma
Tax Commission shall annually calculate and publish by the first day
of the affected year a percentage by which the credits authorized by
this section shall be reduced so the total amount of credits used to
offset tax does not exceed One Million Five Hundred Thousand Dollars
($1,500,000.00) per year. The formula to be used for the percentage
adjustment shall be One Million Five Hundred Thousand Dollars
($1,500,000.00) divided by the credits claimed in the second
preceding year.

F. In the event the total tax credits authorized by this
section exceed One Million Five Hundred Thousand Dollars
($1,500,000.00) in any calendar year, the Tax Commission shall
permit any excess over One Million Five Hundred Thousand Dollars
($1,500,000.00) but shall factor such excess into the percentage
adjustment formula for subsequent years.
ENR. H. B. NO. 2011 Page 3

SECTION 3. This act shall become effective November 1, 2025.

ENR. H. B. NO. 2011 Page 4
Passed the House of Representatives the 15th day of May, 2025.

Presiding Officer of the House
of Representatives

Passed the Senate the 8th day of May, 2025.

Presiding Officer of the Senate

OFFICE OF THE GOVERNOR
Received by the Office of the Governor this ____________________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________
Approved by the Governor of the State of Oklahoma this _________
day of ___________________, 20_______, at _______ o'clock _______ M.

_________________________________
Governor of the State of Oklahoma

OFFICE OF THE SECRETARY OF STATE
Received by the Office of the Secretary of State this __________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________