HB 2011 - Fighting Chance for Firefighters Act

• Creates an income tax credit for firefighters to offset unreimbursed medical costs related to cancer screening procedures, effective for tax year 2026 and subsequent years.

• Allows a maximum credit of $250 per taxable year for qualified firefighters, defined as persons trained or certified in fire prevention and control in residential, commercial, and wildfire settings.

• Prohibits the credit from reducing tax liability below zero and permits unused credits to carry forward for up to five subsequent tax years.

• Establishes an annual cap of $1,500,000 in total credits claimed beginning in tax year 2028, with the Oklahoma Tax Commission calculating annual percentage adjustments if claims exceed the limit.

• Becomes effective November 1, 2025.