---
type: "Bill"
title: "Income tax credit; increasing volunteer firefighter tax credit for certain tax years. Effective date."
description: "Income tax credit; increasing volunteer firefighter tax credit for certain tax years. Effective date."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2024"
identifier: "SB 747"
citation: "Oklahoma SB 747 (2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["May", "Stephens"]
version_count: 8
action_count: 45
vote_count: 5
first_action: "2023-02-06"
last_action: "2023-06-07"
source: "openstates"
source_identifier: "ocd-bill/9f1f99f8-5d0a-42e2-8d57-abed6eb38d72"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=SB747&session=2400"
source_hash: "25c9f40dc14a98bf928dbe7252f663ed1f74bd0bf04e9d4855a76c7bcee17227"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ok"]
---

# Oklahoma SB 747 (2024) — Income tax credit; increasing volunteer firefighter tax credit for certain tax years. Effective date.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 INT/SB/SB747 INT.PDF)
2. **Amended And Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 AMENDMENTS/Amendment & Engr/SB747 HASB & ENGR.PDF)
3. **Committee Amendment** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 COMMITTEE AMENDMENTS/Senate/SB747 PCS.PDF)
4. **Committee Substitute** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 COMMITTEE SUBS/SCS/SB747 CS.PDF)
5. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 ENGR/SB/SB747 ENGR.PDF)
6. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 ENR/SB/SB747 ENR.PDF)
7. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 FLR/HFLR/SB747 HFLR.PDF)
8. **Floor (Senate)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 FLR/SFLR/SB747 SFLR.PDF)

## Votes

- Fourth Reading — **94–0** (pass) · lower
- Appropriations And Budget Finance Subcommittee: Do Pass — **7–0** (pass) · lower
- Fourth Reading — **45–0** (pass) · upper
- Appropriations And Budget Committee: Do Pass As Amended, Strike The Title — **30–0** (pass) · lower
- Third Reading — **89–1** (pass) · lower

## Sponsors

- May — primary (person)
- Stephens — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-02-06** First Reading `introduction, reading-1`
- **2023-02-06** Authored by Senator Stephens
- **2023-02-07** Second Reading referred to Public Safety Committee then to Finance Committee `reading-2, referral-committee`
- **2023-02-09** Reported Do Pass, amended by committee substitute Public Safety committee; CR filed `committee-passage`
- **2023-02-09** Referred to Finance `referral-committee`
- **2023-02-09** Coauthored by Senator Woods
- **2023-02-27** Reported Do Pass, amended by committee substitute Finance committee; CR filed `committee-passage`
- **2023-02-27** Title stricken
- **2023-03-02** Coauthored by Representative May (principal House author)
- **2023-03-08** General Order, Considered
- **2023-03-08** Measure passed: Ayes: 47 Nays: 0 `passage`
- **2023-03-08** Referred for engrossment
- **2023-03-09** Engrossed to House `passage`
- **2023-03-09** First Reading `introduction, reading-1`
- **2023-03-29** Second Reading referred to Appropriations and Budget `reading-2, referral-committee`
- **2023-03-29** Referred to Appropriations and Budget Finance - Revenue and Taxation Subcommittee `referral-committee`
- **2023-04-10** Recommendation to the full committee; Do Pass Appropriations and Budget Finance - Revenue and Taxation Subcommittee `committee-passage`
- **2023-04-13** CR; Do Pass, as amended, Appropriations and Budget Committee `committee-passage`
- **2023-04-13** Title stricken
- **2023-04-13** Enacting clause stricken
- **2023-04-13** Coauthored by Representative(s) Boles
- **2023-04-27** General Order
- **2023-04-27** Third Reading, Measure passed: Ayes: 89 Nays: 1 `passage, reading-3`
- **2023-04-27** Referred for engrossment
- **2023-05-01** Engrossed, signed, to Senate `passage`
- **2023-05-01** HAs read
- **2023-05-18** HAs rejected, conference requested `amendment-failure`
- **2023-05-18** SCs named Stephens, Jech, Burns, Dahm, Thompson (Kristen), Gollihare, Hicks
- **2023-05-19** Conference granted, naming GCCA
- **2023-05-22** Coauthored by Representative Munson
- **2023-05-22** Remove as coauthor Representative(s) Munson
- **2023-05-22** CCR read
- **2023-05-22** Title restored
- **2023-05-22** Enacting clause restored
- **2023-05-25** CCR adopted
- **2023-05-25** Measure passed, to House: Ayes: 45 Nays: 0 `passage`
- **2023-05-25** CCR submitted
- **2023-05-25** CCR adopted
- **2023-05-25** Fourth Reading, Measure passed: Ayes: 94 Nays: 0 `passage`
- **2023-05-25** To Senate
- **2023-05-25** Referred for enrollment
- **2023-05-26** Enrolled, to House
- **2023-05-26** Signed, returned to Senate
- **2023-05-26** Sent to Governor `executive-receipt`
- **2023-06-07** Approved by Governor 06/07/2023 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9f1f99f8-5d0a-42e2-8d57-abed6eb38d72`. Confidence: reported (aggregated from official Oklahoma legislature records).