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STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
HOUSE BILL 1332 By: Humphrey
AS INTRODUCED
An Act relating to revenue and taxation; providing
income tax credit for certain emergency personnel;
defining terms; specifying taxable years for which
credit authorized; specifying amount of tax credit;
prohibiting tax credit from being used to reduce tax
liability to less than zero; authorizing carryover;
providing for codification; and providing an
effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 2357.901 of Title 68, unless
there is created a duplication in numbering, reads as follows:
A. As used in this section:
1. "Emergency medical personnel" means a licensee or staff
employed by a licensed Oklahoma municipal, county, state, Tribal, or
federal ambulance service in the State of Oklahoma; and
2. "Licensee" means:
a. emergency medical responders,
b. emergency medical technicians,
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c. advanced or intermediate emergency medical
technicians, or
d. paramedic.
B. For tax years beginning on or after January 1, 2025, there
shall be allowed as a credit against the tax imposed pursuant to
Section 2355 of Title 68 of the Oklahoma Statutes for the following
taxpayers and in the following amounts:
1. Any Oklahoma licensed, emergency medical responders and
operational staff of the ambulance service shall receive a credit
equal to One Hundred Dollars ($100.00);
2. Any Oklahoma licensed, emergency medical technicians of the
ambulance service shall receive a credit equal to Two Hundred
Dollars ($200.00);
3. Any Oklahoma licensed, advanced or intermediate emergency
medical technicians of the ambulance service shall receive a credit
equal to Four Hundred Dollars ($400.00); and
4. Any Oklahoma licensed Paramedic of the ambulance service
shall receive a tax credit equal to Six Hundred Dollars ($600.00).
C. In order for the taxpayer to be eligible to claim the
applicable credit as prescribed in subsection B of this section, all
licensed Oklahoma EMR, EMT, AEMT, EMT-I, and paramedics shall
maintain an Oklahoma license and all the rules and regulations to
renew said license set forth by the State Department of Health for
maintaining and renewing licensure in Oklahoma.
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D. The administrator of the ambulance service must attest all
licensed Oklahoma EMR, EMT, AEMT, EMT-I, and Paramedics as current
employees for the entire tax year for which the credit authorized by
this section may be claimed.
E. The administrator of the ambulance service must attest all
staff positions as current employees for the entire tax year for
which the credit authorized by this section may be claimed.
F. The
State Department of Health EMS Division will develop an online
submission form that can be digitally filed to ensure that the
staff, licensed Oklahoma EMR, EMT, AEMT, EMT-I, and Paramedics are
currently licensed and that the administrator has attested to the
employee as being employed.
G. The credit authorized by this section may be used with any
other tax credit authorized by law.
SECTION 2. This act shall become effective January 1, 2025.
60-1-10703 MAH 01/13/25