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

Removed the creation of a tax credit for unreimbursed cancer screening costs incurred by firefighters.

Added provisions to extend Oklahoma Public Employees Retirement System benefits to counties, cities, towns, water districts, sewer districts, gas districts, and other local government entities.

Changed the bill's title and summary to reflect the new focus on cancer screening for public employees and retirement system expansion rather than firefighter tax credits.

Removed the $250 annual tax credit limit and the $1.5 million annual cap on total credits.

Added eligibility criteria for municipal and county fire departments to participate in state insurance and benefits plans.

The bill changed from establishing a health insurance and retirement benefit plan for firefighters to providing an income tax credit for unreimbursed medical costs.

New definitions were added for 'Cancer,' 'Firefighter,' and 'Unreimbursed cost' to clarify exactly what the tax credit covers.

A new funding limit was established, capping the total annual tax credits at $1,500,000, with a $250 maximum credit per firefighter.

Provisions requiring participation in the Oklahoma Public Employees Retirement System and specific local government entities were removed, as the new law applies to any firefighter meeting the definition.

The effective date was changed to November 1, 2025, and the tax credit applies to tax years starting in 2026.

New enforcement mechanisms were added, including a carryover rule for unused credits and a formula to adjust the annual credit cap if the $1.5 million limit is reached.

Requirements for participating groups to pay all costs and offer specific dental insurance options were removed.

Removed the creation of a separate 'Fighting Chance for Firefighters Act' for cancer screenings.

Added new eligible groups to the state benefits plan, including rural water districts, sewer districts, gas districts, solid waste districts, conservancy districts, and specific municipal and county fire departments.

Reorganized the list of participating groups to separate county/city/town entities from specific nonprofit and fire service organizations.

Clarified that dental insurance, if offered, must be provided to all eligible employees, and specified that retirees must pay the full cost of dental coverage.

Standardized the 30-day window for employees to elect health insurance coverage after retirement or termination of service.

Removed the 'Fighting Chance for Firefighters Act' tax credit provisions entirely.

Added new eligibility criteria allowing county, city, and town employees, as well as rural water districts, sewer districts, and other specific public and nonprofit entities, to participate in the Oklahoma Employees Insurance and Benefits Plans.

Replaced definitions related to cancer and unreimbursed costs with new provisions detailing which organizations qualify for insurance benefits.

Removed the annual $1.5 million credit limitation and carryover rules for tax credits.

Added requirements that participating groups must pay all costs for their employees and that applications require majority approval from the group's governing body.

Removed authorization for cancer centers to cover screening costs and expanded insurance benefits for public employees, rural water districts, and other government entities.

Added specific legal definitions for 'Cancer', 'Firefighter', and 'Unreimbursed cost' to clarify the tax credit's application.

Established a $250 annual income tax credit per firefighter and a $1.5 million total annual cap on all credits claimed.

Created a mechanism for the Tax Commission to calculate percentage reductions if the total credit limit is exceeded and to carry over unused credits for five years.

Set the effective date for November 1, 2025, and specified the tax year as 2026 and subsequent years.

The bill's purpose was changed from creating a tax credit for firefighters to authorizing cancer centers to cover the costs of occupational cancer screenings.

The list of eligible groups participating in the insurance benefits plan was expanded to include counties, cities, towns, public trusts, conservation districts, water/sewer/gas districts, nonprofit water corporations, county hospitals, and various nonprofit organizations.

The specific tax credit amount of $250 per year for firefighters was removed from the text.

The definition of eligible participants was updated to include a wide range of political subdivisions and nonprofit entities, not just traditional fire departments.

The bill's primary purpose was changed from cancer screening to providing a tax credit for firefighters' unreimbursed medical costs.

A new tax credit was added allowing firefighters to claim up to $250 annually for medical costs, with a total state cap of $1.5 million.

The effective date for the tax credit was set to tax year 2026, with the act becoming effective on November 1, 2025.

Eligibility for the state benefits plan was expanded to explicitly include municipal and county fire departments organized under specific statutes.

The administrative authority for the benefits plan was updated to include the Oklahoma Health Care Authority alongside the Office of Management and Enterprise Services.