Revenue and taxation; Rural Firefighter Tax Credit Act of 2025; effective date.

This bill creates a new tax credit for eligible rural firefighters in Oklahoma, effective November 1, 2025. It directly affects firefighters employed by qualifying rural fire departments who meet specific service criteria. The legislation establishes a tax credit program without altering existing tax code sections, providing a financial incentive for rural fire service personnel. The credit is structured as a noncodified provision under the "Rural Firefighter Tax Credit Act of 2025."