Tax Credit Program FAQs

Why were there changes to the 2009 Tax Credit Program from previous years?

We wanted the tax credit program to more closely mirror our statute (as outlined in House Bill 2372), so we adjusted certain aspects of the program to bring it in line with the law.  The review team was represented by COFT, OSU-FST, the Career Techs, and the Rural Fire Coordinators.

I previously qualified for a $400 Volunteer Firefighter Tax Credit by using Volunteer Firefighter Practices (VFFP) continuing education courses. Can I still take VFFP courses and count them towards the $400 tax credit?

Unfortunately, no.  In order to receive the $400 tax credit, you must have completed VFFP (or equivalent/higher program) and complete at least 6 hours of continuing education each year until the volunteer firefighter completes a certification as Firefighter I or its equivalent.

If I have completed VFFP and do not want to work towards Firefighter I, do I still need continuing education courses to get a $200 tax credit?

No, if you have completed VFFP and wish to remain at the $200 credit, you do not need any more continuing education course work; you can complete and submit the 2009 $200 Form 1A.  However, we encourage you to take continuing education courses for your own benefit.

What is the Form 1C and can I use it?

The 2009 Form 1 C is for use by firefighters who have been previously approved for the $200 tax credit and have already obtained their Firefighter I certification.  If you meet these circumstances, you no longer need to take any continuing education courses--you are only responsible for yearly mandates as listed on the form.  Please note: prior to submitting the Form 1C, the Council on Firefighter Training must have training records or Firefighter I certificates on file in order to verify the Firefighter I certification and approve the Form 1C.

To qualify for a $400 tax credit my fire chief has to sign off that I have had Chemical Biological Radiological Nuclear Environmental (CBRNE) and Weapons of Mass Destruction (WMD) training. What qualifies as CBRNE and WMD training?

The training done for this is at the discretion of the fire chief.  The Council on Firefighter Training does not require any special documentation to verify this training.

If we do in-house training, does this qualify for the tax credit program?

Yes, as long as the courses taken are listed on the equivalency chart and your fire chief initials and signs the Attachment S.

If I have retired before the end of the year, can I still qualify for a tax credit since I will no longer be a "member in good standing with the fire department?"

Yes, as long as you completed enough hours of training, based on the equivalency chart, to qualify. 

Do I still need to take a NIMS course/refresher this year?

For 2009 your fire chief determines if a NIMS is required.

Why are there no optional training courses offered this year?

According to the statute, the tax credit program is based on programs not courses.  We will review all courses in programs for 2010 to make sure  you receive maximum credit, and we will see if we can add "optional courses" in 2010!

If I have my tax forms completed, can I go ahead and send them in now, or do I need to wait until tax season?

We encourage you to mail your completed forms to us as soon as possible!  This ensures that you will receive your approved form back in plenty of time to file your taxes.

If I have my completed and signed forms with me at a state fire school, can I turn them in to the Council on Firefighter Training there?

Yes, we, along with OSU-FST, are usually available at state fire schools to verify training and approve tax credit forms.

Can someone from the Council on Firefighter Training come to one of our fire department meetings and explain the 2009 tax credit program to us?

Yes, we have Regional Training Advisors that will be happy to come to your fire department and explain the tax credit program.  In addition, our RTAs will help your firefighters to complete their tax credit forms.  To schedule an RTA visit, please call our office at 405-601-8862.

Will the 2010 Tax Credit Program forms be released earlier?

YES! The Council on Firefighter Training Tax Credit Stakeholder Working Group will hold its first meeting mid-December.  With your help, our goal will be to have the 2010 forms in your hands by June 2010.

Do I have to be a volunteer firefighter for all of 2009 to apply for a 2009 volunteer firefighter tax credit?

No, you only have to have been a volunteer firefighter in good standing with your department during the period wherein you took your training to receive the 2009 volunteer firefighter tax credit.