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

Removed the income tax credit for firefighters covering unreimbursed medical costs, which previously allowed up to $250 per year with a $1.5 million annual cap.

Added cancer screening coverage for firefighters through cancer centers in Oklahoma, allowing them to cover occupational cancer screening costs.

Expanded Oklahoma Public Employees Retirement System participation to include counties, cities, towns, public trusts, conservation districts, and various nonprofit organizations.

Added eligibility for hospital employees, water and sewer district employees, gas and solid waste district employees, and nonprofit water corporation employees.

Included municipal and county fire departments organized under specific Oklahoma statutes as eligible participants.

Added requirements that participating groups pay all costs for their participation and that dental insurance must be offered to all eligible employees if provided.

Changed document type from 'Floor Substitute' to 'Committee Substitute' and updated the bill's short title and description to reflect the new cancer screening focus.

Changed from creating a benefits plan under the Oklahoma Employees Insurance and Benefits Act to establishing an income tax credit under Title 68 of the Oklahoma Statutes.

Added specific definitions for 'Cancer', 'Firefighter', and 'Unreimbursed cost' to clarify what expenses qualify for the tax credit.

Established a $250 annual tax credit limit per firefighter and a $1.5 million annual cap on total credits available to all taxpayers.

Set the effective date as November 1, 2025, and specified that the credit applies to tax years 2026 and subsequent years.

Removed eligibility requirements for participation in the Oklahoma Public Employees Retirement System and replaced with a tax credit available to any firefighter with unreimbursed cancer screening costs.

Added provisions for the Oklahoma Tax Commission to calculate and publish annual credit limits and adjust percentages if the total credit amount exceeds the cap.

Changed bill title from 'Fighting Chance for Firefighters Act' covering cancer screening and retirement system participation to focus specifically on tax credits for unreimbursed medical costs.

Added new eligible groups including rural water districts, sewer districts, gas districts, solid waste management districts, nonprofit water corporations, conservancy districts, and voluntary organizations of local government jurisdictions.

Reorganized and expanded the list of eligible groups from two categories to include municipal fire departments, county fire departments, and statewide nonprofit entities providing legal services to low-income and senior citizens.

Clarified that participating groups are not required to offer dental insurance, but if offered, it must be provided to all eligible employees, and retirees must pay full cost for dental coverage.

Updated section numbering and codification references, changing from Section 6170/6171 to new sections, and reorganized the bill structure from proposed subcommittee substitute to committee substitute format.

Added new title 'Fighting Chance for Firefighters Act' and expanded the act's purpose to include cancer screening provisions for cancer centers in Oklahoma.

Changed from a tax credit program specifically for firefighters to a broader public employee benefits expansion covering multiple organization types

Added eligibility for county, city, town, and public trust employees to participate in Oklahoma Public Employees Retirement System benefits

Added eligibility for municipal fire departments, county fire departments, rural water districts, and various nonprofit organizations

Changed focus from defining 'firefighter' and 'cancer' terms to expanding coverage of occupational cancer screenings through cancer centers

Added requirements for participating groups to pay all costs attributable to their participation in the insurance plans

Removed tax credit limitations of $250 per firefighter and $1.5 million annual cap on credits

Changed effective date from November 1, 2025 to unspecified date in 2025 session

Changed from creating a health insurance benefits plan to establishing an income tax credit program for firefighters.

Added specific definitions for 'Cancer' (listing lung, prostate, testicular, skin, colon, breast cancer and others with higher risk for firefighters), 'Firefighter', and 'Unreimbursed cost'.

Established a $250 annual tax credit limit per firefighter for cancer screening costs, with a total annual program cap of $1.5 million.

Added provisions requiring the Oklahoma Tax Commission to calculate annual percentage reductions if the $1.5 million credit cap is exceeded, with carryover provisions for unused credits.

Changed effective date from unspecified to November 1, 2025, and set tax credit eligibility beginning with tax year 2026.

Removed the complex eligibility requirements for participating groups and insurance plan participation that were in the original version.

Removed provisions requiring participating groups to offer dental insurance and rules about when employees could elect health insurance coverage upon retirement.

Changed the bill's primary purpose from creating a tax credit for firefighters to authorizing cancer centers to cover occupational cancer screening costs.

Expanded eligible entities to include counties, cities, towns, public trusts, conservation districts, and various water and waste management districts.

Added provisions allowing retirees and terminated employees to continue health and dental insurance coverage under certain conditions.

Added requirement that participating groups must pay all costs attributable to their participation and that dental insurance must be offered to all eligible employees if offered at all.

Modified the definition of covered entities to include a broader range of public and nonprofit organizations beyond just fire departments.

Changed the bill's primary focus from creating a cancer screening program to establishing a tax credit for unreimbursed cancer screening costs incurred by firefighters.

Added a tax credit provision allowing firefighters to claim up to $250 per year for unreimbursed cancer screening costs, with an annual cap of $1.5 million in total credits.

Changed the effective date from January 1, 2026 to November 1, 2025, and updated the tax credit eligibility years from 2026 to 2028 and subsequent years.

Modified the list of groups eligible for Oklahoma Public Employees Retirement System benefits to include additional entities like county hospitals, rural water districts, and nonprofit organizations.

Added authorization for cancer centers to carry out purposes and functions related to covering occupational cancer screening costs for firefighters.