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OK SB107

OK SB107
Income tax; providing credit for certain ambulance service staff. Effective date.


summary

Introduced
02/03/2025
In Committee
02/04/2025
Crossed Over
Passed
Dead

Introduced Session

2025 Regular Session

Bill Summary

An Act relating to income tax; providing credit for certain ambulance service staff; prescribing credit amount; requiring certain licensing and certification for eligibility for certain taxpayers; requiring submission of certain documentation; limiting eligibility to one credit per tax year; amending 63 O.S. 2021, Section 1-2511, which relates to the powers and duties relating to the Oklahoma Emergency Medical Services Improvement Program; requiring State Commissioner of Health to provide online submission form; updating statutory references; updating statutory language; providing for codification; and providing an effective date.

AI Summary

This bill provides a tax credit for emergency medical personnel and ambulance service staff in Oklahoma, starting with the 2025 tax year. The credit amounts vary based on the individual's certification level: $100 for certified emergency medical responders and operational staff, $200 for emergency medical technicians (EMTs), $400 for intermediate and advanced EMTs, and $600 for paramedics. To be eligible, taxpayers must maintain their required licensing and certification throughout the tax year and provide documentation from their ambulance service administrator confirming they were an employee in good standing. Importantly, a taxpayer cannot claim credits in multiple certification categories within the same tax year. The bill also requires the State Commissioner of Health to develop an online form for ambulance service administrators to verify employee eligibility for the tax credit, which will be electronically shared with the Oklahoma Tax Commission. This legislation aims to support and incentivize emergency medical service professionals by providing a financial benefit that recognizes their critical work in providing emergency medical care.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee (on 02/04/2025)

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