An act relating to revenue and taxation, the official text

1                         STATE OF OKLAHOMA

2   1st Session of the 60th Legislature (2025)

3 HOUSE BILL 1332                By: Humphrey

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6                           AS INTRODUCED

7   An Act relating to revenue and taxation; providing

    income tax credit for certain emergency personnel;

8   defining terms; specifying taxable years for which

    credit authorized; specifying amount of tax credit;

9   prohibiting tax credit from being used to reduce tax

    liability to less than zero; authorizing carryover;

10  providing for codification; and providing an

    effective date.

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13 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:

14  SECTION 1.     NEW LAW  A new section of law to be codified

15 in the Oklahoma Statutes as Section 2357.901 of Title 68, unless

16 there is created a duplication in numbering, reads as follows:

17  A. As used in this section:

18  1. "Emergency medical personnel" means a licensee or staff

19 employed by a licensed Oklahoma municipal, county, state, Tribal, or

20 federal ambulance service in the State of Oklahoma; and

21  2. "Licensee" means:

22  a. emergency medical responders,

23  b. emergency medical technicians,

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1   c. advanced or intermediate emergency medical

2   technicians, or

3   d. paramedic.

4   B. For tax years beginning on or after January 1, 2025, there

5 shall be allowed as a credit against the tax imposed pursuant to

6 Section 2355 of Title 68 of the Oklahoma Statutes for the following

7 taxpayers and in the following amounts:

8   1. Any Oklahoma licensed, emergency medical responders and

9 operational staff of the ambulance service shall receive a credit

10 equal to One Hundred Dollars ($100.00);

11  2. Any Oklahoma licensed, emergency medical technicians of the

12 ambulance service shall receive a credit equal to Two Hundred

13 Dollars ($200.00);

14  3. Any Oklahoma licensed, advanced or intermediate emergency

15 medical technicians of the ambulance service shall receive a credit

16 equal to Four Hundred Dollars ($400.00); and

17  4. Any Oklahoma licensed Paramedic of the ambulance service

18 shall receive a tax credit equal to Six Hundred Dollars ($600.00).

19  C. In order for the taxpayer to be eligible to claim the

20 applicable credit as prescribed in subsection B of this section, all

21 licensed Oklahoma EMR, EMT, AEMT, EMT-I, and paramedics shall

22 maintain an Oklahoma license and all the rules and regulations to

23 renew said license set forth by the State Department of Health for

24 maintaining and renewing licensure in Oklahoma.
1   D. The administrator of the ambulance service must attest all

2 licensed Oklahoma EMR, EMT, AEMT, EMT-I, and Paramedics as current

3 employees for the entire tax year for which the credit authorized by

4 this section may be claimed.

5   E. The administrator of the ambulance service must attest all

6 staff positions as current employees for the entire tax year for

7 which the credit authorized by this section may be claimed.

8   F. The

9   State Department of Health EMS Division will develop an online

10 submission form that can be digitally filed to ensure that the

11 staff, licensed Oklahoma EMR, EMT, AEMT, EMT-I, and Paramedics are

12 currently licensed and that the administrator has attested to the

13 employee as being employed.

14  G. The credit authorized by this section may be used with any

15 other tax credit authorized by law.

16  SECTION 2. This act shall become effective January 1, 2025.

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18  60-1-10703  MAH  01/13/25

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