HB 2011 — Tax credits; Fighting Chance for Firefighters Act; income tax credit for certain unreimbursed medical costs incurred by firefighters; limitation; effective date.

sewer district, d.

gas district, e.

solid waste management district, f.

nonprofit water corporation employees and board members, g.

conservancy district or master conservancy district authorized by the provisions of Section 541 of Title 82 of the Oklahoma Statutes, h.

voluntary organization of Oklahoma local government jurisdictions listed in Section 2003 of Title 62 of the Oklahoma Statutes including any council created by the voluntary organizations, i.

voluntary association designated to administer the County Government Council as authorized in Section 7 of Title 19 of the Oklahoma Statutes, j.

statewide nonprofit entities representing employees of the state or employees of local political subdivisions who are eligible for insurance benefits authorized by the provisions of the Oklahoma Employees Insurance and Benefits Act, or ENGR.

H.

B.

NO.

2011 Page 3 k.

statewide nonprofit entities receiving state funds to provide no cost legal services to low income and senior citizens, l.

municipal fire departments organized pursuant to Section 29-101 et seq.

of Title 11 of the Oklahoma Statutes, or m.

county fire departments organized pursuant to Section 351 of Title 19 of the Oklahoma Statutes.

B.

Applications to participate in the Oklahoma Employees Insurance and Benefits Plans shall be approved by majority action of the governing body of the groups listed in subsection A of this section.

GroupsThe listedcredit inauthorized subsectionby A of this section participatingshall innot thebe Oklahomaused Employeesto Insurancereduce andthe Benefitsincome Planstax shallliability payof allthe coststaxpayer attributable to theirless participation.than zero (0).

The benefits of said plans for a participant provided coverage pursuant to this section shall be the same and shall include the same plan options as would be made available to a state employee participating in the plan that resided at the same location.

The premium for participating groups listed in subsection A of this section shall be the same as paid by state and education employees.

ParticipatingThe groupscredit listedauthorized inby subsectionthis Asection, ofto thisthe sectionextent shall not beused, requiredmay tobe offercarried dentalover, insurance as defined in paragraphorder, 11to 12each of Sectionthe 1303five of(5) thissubsequent title,tax oryears. other insurance as ENGR.

H.

B.

NO.

2011 Page 4 defined in paragraph 12 13 of Section 1303 of this title.

However, if dental insurance or any other insurance is offered, it must be provided to all eligible employees.

If an employee retires and begins to receive benefits from the Oklahoma Public Employees Retirement System or terminates service and has a vested benefit with the Oklahoma Public Employees Retirement System, the employee may elect, in the manner provided in Section 1316.2 of this title, to participate in the dental insurance plan offered through the Oklahoma Employees Insurance and Benefits Act within thirty (30) days from the date of termination of employment.

The employee shall pay the full cost of the dental insurance.

1.For tax year 2028 and subsequent tax years, the total amount of credits authorized by this section used to offset tax shall be adjusted annually to limit the annual amount of credits to One Million Five Hundred Thousand Dollars ($1,500,000.00).

AnyThe employeeOklahoma ofTax aCommission groupshall listedannually incalculate subsectionand Apublish ofby thisthe sectionfirst whoday retiresof orthe whoaffected hasyear a vestedpercentage benefitby pursuantwhich to the Oklahomacredits Publicauthorized Employeesby Retirementthis Systemsection mayshall beginbe thereduced healthso insurance coverage if the employertotal ofamount the employee is not a participant of thecredits Oklahomaused Employeesto Insuranceoffset andtax Benefitsdoes Actnot andexceed doesOne notMillion offerFive healthHundred insuranceThousand toDollars its($1,500,000.00) employees.per year.

SuchThe electionformula byto thebe employeeused tofor beginthe coveragepercentage adjustment shall be madeOne withinMillion thirtyFive (30)Hundred daysThousand fromDollars ($1,500,000.00) divided by the datecredits ofclaimed terminationin ofthe service.second preceding year.

2.

Any employee of a group listed in subsection A of this section who retires or who has a vested benefit pursuant to the Oklahoma Public Employees Retirement System may begin or continue the health insurance coverage if the employer of the employee is a participant of the Oklahoma Employees Insurance and Benefits Act and ENGR.

H.

B.

NO.

2011 Page 5 the election to begin or continue coverage is made within thirty (30) days from the date of termination of service.

AnyIn county,the city,event town,the countytotal hospital,tax publiccredits trust,authorized conservationby district,this orsection ruralexceed water,One sewer,Million gasFive orHundred solidThousand wasteDollars management($1,500,000.00) district,in or nonprofit water corporation, any ofcalendar whichyear, of the aforementionedTax groupsCommission isshall notpermit aany participatingexcess employerover inOne theMillion OklahomaFive PublicHundred EmployeesThousand RetirementDollars System,($1,500,000.00) but whichshall hasfactor employeessuch whoexcess areinto participating in the health,percentage dentaladjustment orformula lifefor insurancesubsequent plansyears. offered by or through the Oklahoma Employees Insurance and Benefits Act on July 1, 1997, may continue to allow its current and future employees to participate in such health, dental or life insurance plans.

ParticipationENR. of such employees may also continue following termination of employment if the employee has completed at least eight (8) years of service with a participating employer and such an election to continue in force is made within thirty (30) days following termination of employment.

Any retiree or terminated employee electing coverage pursuant to this section shall pay the full cost of the insurance.

G.

An employee of a group listed in paragraph 2 of subsection A of this section may continue in force health, dental and life insurance coverage following termination of employment if the employee has a minimum of eight (8) years of service with a participating employer and the election to continue in force is made ENGR.

2011 Page 62 withinSECTION thirty3. (30) calendar days following termination of employment.

This act shall become effective November 1, 2025.

ENR.

Notwithstanding other provisions in this section, an employer listed in subsection A of this section may cease to participate in the Oklahoma Employees Insurance and Benefits Act but provide health insurance coverage for its current and former employees through another insurance carrier.

The subsequent carrier shall be responsible for providing coverage to the entity's employees who terminated employment with a retirement benefit, with a vested benefit, or who have eight (8) or more years of service with a participating employer but did not have a vested benefit through the Oklahoma Public Employees Retirement System, if the election to retain health insurance coverage was made within thirty (30) days of termination of employment.

Coverage shall also be provided to the eligible dependents of the employees if an election to retain coverage is made within thirty (30) days of termination of employment.

Employees who terminate employment from an employer covered by this paragraph before December 31, 2001, and elect coverage under the Oklahoma Employees Insurance and Benefits Act, shall not be required to change insurance carriers in the event that the employer changes its insurance carrier to a subsequent carrier.

The provisions of this subsection shall become effective January 1, 2002.

ENGR.

H.

2011 Page 73 I.Passed the House of Representatives the 15th day of May, 2025.

EmployersPresiding pursuantOfficer toof subsectionthe AHouse of thisRepresentatives sectionPassed who participate in the OklahomaSenate Public Employees Retirement System and who offer health insurance coverage to their active employees, shall offer health insurance coverage to those employees who retire from the employer8th andday alsoof toMay, those2025. employees who terminate employment and are eligible to elect a vested benefit in the System.

SuchPresiding employersOfficer shallof beginthe offeringSenate coverageOFFICE toOF suchTHE employeesGOVERNOR onReceived orby beforethe JanuaryOffice 1,of 2004.the Governor this ____________________ day of ___________________, 20_______, at _______ o'clock _______ M.

SuchBy: employees who wish to continue coverage shall make an election to retain health insurance coverage within thirty (30) days of termination of employment.

However,_________________________________ formerApproved employeesby of such employers who have already retired or who have terminated and are eligible to elect a vested benefit under the OklahomaGovernor Publicof Employees Retirement System, during the periodState beginningof JanuaryOklahoma 1,this 2002,_________ andday endingof December___________________, 31,20_______, 2003,at may_______ makeo'clock an_______ electionM. to begin participation in the plans offered by the Office on or before December 31, 2003, in the same manner as other participating retired or vested members.

The_________________________________ employer,Governor assistedof by the OklahomaState Publicof EmployeesOklahoma RetirementOFFICE SystemOF shallTHE notifySECRETARY byOF OctoberSTATE 1,Received 2003,by all members who have either retired from the SystemOffice orof who are eligible to elect a vested benefit in the SystemSecretary betweenof JanuaryState 1,this 2002,__________ throughday December 31, 2003, and who were employed by an employer listed in subsection A of this___________________, section20_______, ofat the_______ member'so'clock potential_______ eligibilityM. to participate in such plans.

EachBy: employer shall notify the Oklahoma Public Employees Retirement System when an ENGR.

_________________________________ ENR.

2011 Page 84 employee is retiring and makes the election pursuant to this subsection to continue coverage under a plan offered by such employer and when an employee terminates employment and is eligible to elect a vested benefit in the System and such employee elects to continue coverage under a plan offered by such employer.

Such employer shall also notify the Oklahoma Public Employees Retirement System if a retired employee or an employee who is eligible to elect a vested benefit in the System terminates such continued coverage.

J.

Any group that begins participation in the Oklahoma Employees Insurance and Benefits Plans after the effective date of this act March 1, 2004, and that is not composed of state or education employees must shall have one hundred percent (100%) participation in the health plan offered pursuant to the Oklahoma Employees Insurance and Benefits Act.

SECTION 4.

This act shall become effective November 1, 2025.

Passed the House of Representatives the 10th day of March, 2025.

Presiding Officer of the House of Representatives Passed the Senate the ___ day of __________, 2025.

Presiding Officer of the Senate ENGR.

H.

B.

NO.

2011 Page 9