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HB3380 • 2025

Increases the tax credit allowed to rural volunteer emergency medical services providers from $250 per tax year to $1,000 per tax year.

Increases the tax credit allowed to rural volunteer emergency medical services providers from $250 per tax year to $1,000 per tax year.

Healthcare Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Representative Grayber,, Smith G, Representative Cate,, Levy B,, Owens,, Reschke
Last action
2025-06-27
Official status
In House Committee
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Increases the tax credit allowed to rural volunteer emergency medical services providers from $250 per tax year to $1,000 per tax year.

Digest: The Act makes a tax credit bigger for some EMS providers and keeps the tax credit in the law until the year 2030.

What This Bill Does

  • Digest: The Act makes a tax credit bigger for some EMS providers and keeps the tax credit in the law until the year 2030.
  • (Flesch Readability Score: 62.1).
  • Increases the tax credit allowed to rural volunteer emergency medical services providers from $250 per tax year to $1,000 per tax year.
  • Requires the Office of Rural Health to annually submit to the interim committees of the Legislative Assembly related to health care and to the Emergency Medical Services Program a report that includes the number of taxpayers eligible for the tax credit.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-06-27 House

    In committee upon adjournment.

  2. 2025-05-28 House

    Recommendation: Do pass and be referred to Tax Expenditures.

  3. 2025-05-28 House

    Referred to Tax Expenditures by order of Speaker.

  4. 2025-05-22 House

    Work Session held.

  5. 2025-05-06 House

    Public Hearing held.

  6. 2025-04-15 House

    Recommendation: Do pass and be referred to Revenue by prior reference.

  7. 2025-04-15 House

    Referred to Revenue by prior reference.

  8. 2025-04-08 House

    Work Session held.

  9. 2025-03-20 House

    Public Hearing held.

  10. 2025-01-30 House

    Referred to Behavioral Health and Health Care with subsequent referral to Revenue.

  11. 2025-01-28 House

    First reading. Referred to Speaker's desk.

Official Summary Text

Digest: The Act makes a tax credit bigger for some EMS providers and keeps the tax credit in the law until the year 2030. (Flesch Readability Score: 62.1).
Increases the tax credit allowed to rural volunteer emergency medical services providers from $250 per tax year to $1,000 per tax year. Requires the Office of Rural Health to annually submit to the interim committees of the Legislative Assembly related to health care and to the Emergency Medical Services Program a report that includes the number of taxpayers eligible for the tax credit. Extends the tax credit sunset to January 1, 2030.
Relating to: Relating to emergency medical services providers.
Current location: In House Committee

Current Bill Text

Read the full stored bill text 
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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
House Bill 3380
Sponsored by Representative GRAYBER
SUMMARY
The following summary is not prepared by the sponsors of the measure and is not a part of the body thereof subject
to consideration by the Legislative Assembly. It is an editor’s brief statement of the essential features of the
measure as introduced. The statement includes a measure digest written in compliance with applicable readability
standards.
Digest: The Act makes a tax credit bigger for some EMS providers and keeps the tax credit in
the law until the year 2030. (Flesch Readability Score: 62.1).
Increases the tax credit allowed to rural volunteer emergency medical services providers from
$250 per tax year to $1,000 per tax year. Requires the Office of Rural Health to annually submit to
the interim committees of the Legislative Assembly related to health care and to the Emergency
Medical Services Program a report that includes the number of taxpayers eligible for the tax credit.
Extends the tax credit sunset to January 1, 2030.
A BILL FOR AN ACT
Relating to emergency medical services providers; creating new provisions; and amending ORS
315.622 and section 66, chapter 832, Oregon Laws 2005.
Be It Enacted by the People of the State of Oregon:
SECTION 1.
ORS 315.622 is amended to read:
315.622. (1) A resident or nonresident individual who is certified as eligible under ORS 442.561
to 442.570 and who is licensed as an emergency medical services provider under ORS chapter 682
shall be allowed a credit against the taxes that are otherwise due under ORS chapter 316 if the
Office of Rural Health certifies that the individual provides volunteer emergency medical services
in a rural area that comprise at least 20 percent of the total emergency medical services provided
by the individual in the tax year.
(2) The amount of the credit shall equal [ $250] $1,000.
(3) A nonresident shall be allowed the credit under this section in the proportion provided in
ORS 316.117. If a change in the status of a taxpayer from resident to nonresident or from nonresi-
dent to resident occurs, the credit allowed by this section shall be determined in a manner consist-
ent with ORS 316.117.
(4) As used in this section, “rural area” means a geographic area that is located at least 25
miles from any city with a population of 30,000 or more.
(5) The Office of Rural Health shall provide information to the Department of Revenue about
all taxpayers that are eligible for a tax credit under this section, if required by ORS 315.058.
(6) Not later than September 15 of each year, the office shall, in the manner provided in
ORS 192.245, submit a report on the number of taxpayers eligible for the tax credit described
under this section to the interim committees of the Legislative Assembly related to health
care and to the Emergency Medical Services Program established in section 2, chapter 32,
Oregon Laws 2024.
SECTION 2. Section 66, chapter 832, Oregon Laws 2005, as amended by section 26, chapter 913,
Oregon Laws 2009, section 16, chapter 750, Oregon Laws 2013, section 28, chapter 579, Oregon Laws
2019, and section 10, chapter 490, Oregon Laws 2023, is amended to read:
NOTE:Matter in boldfaced type in an amended section is new; matter [ italic and bracketed] is existing law to be omitted.
New sections are in boldfaced type.
LC 4254
HB 3380
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Sec. 66. ORS 315.622 applies to tax credit certifications issued by the Office of Rural Health
on or after January 1, 2006, and before January 1, [ 2028] 2030.
SECTION 3.
The amendments to ORS 315.622 by section 1 of this 2025 Act apply to tax
years beginning on or after January 1, 2026.
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