OK SB265

Increases tax credit for volunteer firefighters from $200 to $500 annually for years beginning January 1, 2016, upon completion of at least 12 credited hours of State Support or State Basic Firefighter training.

Increases subsequent-year tax credit from $400 to $1,000 annually for years beginning January 1, 2016, for firefighters who complete advanced training requirements including Intermediate or Advanced Firefighter certification.

Requires volunteer firefighters to complete at least 6 additional hours of approved training annually to maintain eligibility for tax credits after initial certification.

Mandates documentation from local fire chiefs verifying annual training completion, good standing membership, and years of service to claim tax credits.

Becomes effective January 1, 2016, and requires the Office of the State Fire Marshal and Oklahoma Council on Firefighter Training to establish reporting forms for certification verification.