Shown verbatim: the complete text as captured from the official PDF posted by the Oklahoma Legislature, fetched 2026-07-23. Page and line markers are part of the official record; nothing is edited or removed. The official bill page.
1 STATE OF OKLAHOMA
1
2 1st Session of the 60th Legislature (2025)
2
3 SENATE BILL 107 By: Frix
3
4
4
5
5
6 AS INTRODUCED
6
7 An Act relating to income tax; providing credit for
7 certain ambulance service staff; prescribing credit
8 amount; requiring certain licensing and certification
8 for eligibility for certain taxpayers; requiring
9 submission of certain documentation; limiting
9 eligibility to one credit per tax year; amending 63
10 O.S. 2021, Section 1-2511, which relates to the
10 powers and duties relating to the Oklahoma Emergency
11 Medical Services Improvement Program; requiring State
11 Commissioner of Health to provide online submission
12 form; updating statutory references; updating
12 statutory language; providing for codification; and
13 providing an effective date.
13
14
14
15 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
15
16 SECTION 1. NEW LAW A new section of law to be codified
16
17 in the Oklahoma Statutes as Section 2357.701 of Title 68, unless
17
18 there is created a duplication in numbering, reads as follows:
18
19 A. For tax year 2025 and subsequent tax years, there shall be
19
20 allowed a credit against the tax imposed by Section 2355 of Title 68
20
21 of the Oklahoma Statutes for emergency medical personnel and staff
21
22 of an ambulance service operating pursuant to Section 1-2509 of
22
23 Title 63 of the Oklahoma Statutes. The credit authorized pursuant
23
24 to this section shall be in the following amounts:
24
Req. No. 979 Page 1
1 1. For certified emergency medical responders, as defined in
1
2 Section 1-2503 of Title 63 of the Oklahoma Statutes, and other
2
3 operational staff, One Hundred Dollars ($100.00);
3
4 2. For emergency medical technicians, as defined in Section 1-
4
5 2505 of Title 63 of the Oklahoma Statutes, Two Hundred Dollars
5
6 ($200.00);
6
7 3. For intermediate emergency medical technicians and advanced
7
8 emergency medical technicians, as defined in Section 1-2505 of Title
8
9 63 of the Oklahoma Statutes, Four Hundred Dollars ($400.00); and
9
10 4. For paramedics, as defined in Section 1-2505 of Title 63 of
10
11 the Oklahoma Statutes, Six Hundred Dollars ($600.00).
11
12 B. To be eligible for credit, taxpayers shall maintain any
12
13 required licensing and certification through the tax year and
13
14 provide documentation, on a form prescribed by the State
14
15 Commissioner of Health pursuant to Section 2 of this act, from the
15
16 administrator of the ambulance service that the taxpayer was an
16
17 employee in good standing through the duration of the tax year in
17
18 which the credit is claimed.
18
19 C. A taxpayer making a claim for credit pursuant to any
19
20 paragraph of subsection A of this section shall not be eligible for
20
21 credit in any other paragraph of subsection A of this section within
21
22 the same tax year.
22
23 SECTION 2. AMENDATORY 63 O.S. 2021, Section 1-2511, is
23
24 amended to read as follows:
24
Req. No. 979 Page 2
1 Section 1-2511. The State Commissioner of Health shall have the
1
2 following powers and duties with regard to an Oklahoma Emergency
2
3 Medical Services Improvement Program:
3
4 1. Administer and coordinate all federal and state programs,
4
5 not specifically assigned by state law to other state agencies,
5
6 which include provisions of the Federal federal Emergency Medical
6
7 Services Systems Act of 1973 and other federal laws and programs
7
8 relating to the development of emergency medical services in this
8
9 state. The administration and coordination of federal and state
9
10 laws and programs relating to the development, planning, prevention,
10
11 improvement and management of emergency medical services shall be
11
12 conducted by the Division of Emergency Medical Services, as
12
13 prescribed by Section 1-2510 of this title;
13
14 2. Assist private and public organizations, emergency medical
14
15 and health care providers, ambulance authorities, district boards
15
16 and other interested persons or groups in improving emergency
16
17 medical services at the local, municipal, district or state levels.
17
18 This assistance shall be through professional advice and technical
18
19 assistance;
19
20 3. Coordinate the efforts of local units of government to
20
21 establish service districts and set up boards of trustees or other
21
22 authorities to operate and finance emergency medical services in the
22
23 state as provided under Section 9C of Article X of the Oklahoma
23
24 Constitution or under Sections 1201 through 1221 of Title 19 of the
24
Req. No. 979 Page 3
1 Oklahoma Statutes. The Commissioner shall evaluate all proposed
1
2 district areas and operational systems to determine the feasibility
2
3 of their economic and health services delivery;
3
4 4. Prepare, maintain and utilize a comprehensive plan and
4
5 program for emergency medical services development throughout the
5
6 state to be adopted by the State Board of Health, giving
6
7 consideration to the recommendations of the Trauma and Emergency
7
8 Response Advisory Council created in Section 44 1-103a.1 of this act
8
9 title, and incorporated within the State Health Plan. The plan
9
10 shall establish goals, objectives and standards for a statewide
10
11 integrated system and a timetable for accomplishing and implementing
11
12 different elements of the system. The plan shall also include, but
12
13 not be limited to, all components of an emergency medical services
13
14 system; regional and statewide planning; the establishment of
14
15 standards and the appropriate criteria for the designation of
15
16 facilities; data collection and quality assurance; and funding;
16
17 5. Maintain a comprehensive registry of all ambulance services
17
18 operating within the state, to be published annually and maintain a
18
19 registry of critical care paramedics. All ambulance service
19
20 providers shall register annually with the Commissioner on forms
20
21 supplied by the State Department of Health, containing such requests
21
22 for information as may be deemed necessary by the Commissioner;
22
23 6. Develop a standard report form which may be used by local,
23
24 regional and statewide emergency medical services and emergency
24
Req. No. 979 Page 4
1 medical services systems to facilitate the collection of data
1
2 related to the provision of emergency medical and trauma care. The
2
3 Commissioner shall also develop a standardized emergency medical
3
4 services data set and an electronic submission standard. Each
4
5 ambulance service shall submit the information required in this
5
6 section at such intervals as may be prescribed by rules promulgated
6
7 by the State Board of Health;
7
8 7. Evaluate and certify all emergency medical services training
8
9 programs and emergency medical technician training courses and
9
10 operational services in accordance with specifications and
10
11 procedures approved by the Board. Nonaccredited paramedic training
11
12 programs shall begin their final paramedic training class by
12
13 December 31, 2012. Only paramedic training programs accredited or
13
14 receiving a Letter of Review (LOR) by CoAEMSP the Committee on
14
15 Accreditation of Educational Programs for the Emergency Medical
15
16 Services Professions (CoAEMSP) may enroll new paramedic students
16
17 after January 1, 2013;
17
18 8. Provide an emergency medical personnel and ambulance service
18
19 licensure program to include a requirement that ambulance services
19
20 licensed as specialty care ambulance providers shall be used solely
20
21 for interhospital transport of patients requiring specialized en
21
22 route medical monitoring and advanced life support which exceeds the
22
23 capabilities of the equipment and personnel provided by paramedic
23
24 life support;
24
Req. No. 979 Page 5
1 9. Employ and prescribe the duties of employees as may be
1
2 necessary to administer the provisions of the Oklahoma Emergency
2
3 Response Systems Development Act;
3
4 10. Apply for and accept public and private gifts, grants,
4
5 donations and other forms of financial assistance designed for the
5
6 support of emergency medical services;
6
7 11. Develop a classification system for all hospitals that
7
8 treat emergency patients. The classification system shall:
8
9 a. identify stabilizing and definitive emergency services
9
10 provided by each hospital, and
10
11 b. require each hospital to notify the regional emergency
11
12 medical services system control when treatment
12
13 services are at maximum capacity and that emergency
13
14 patients should be diverted to another hospital; and
14
15 12. Develop and monitor a statewide emergency medical services
15
16 and trauma analysis system designed to:
16
17 a. identify emergency patients and severely injured
17
18 trauma patients treated in Oklahoma,
18
19 b. identify the total amount of uncompensated emergency
19
20 care provided each fiscal year by each hospital and
20
21 ambulance service in Oklahoma, and
21
22 c. monitor emergency patient care provided by emergency
22
23 medical service and hospitals; and
23
24
24
Req. No. 979 Page 6
1 13. Develop a form, available to access, digitally alter, and
1
2 submit online, for ambulance service administrators to verify
2
3 eligibility for a tax credit pursuant to Section 1 of this act. The
3
4 information submitted shall be made electronically available to the
4
5 Oklahoma Tax Commission for the purposes of determining eligibility
5
6 for credit.
6
7 SECTION 3. This act shall become effective November 1, 2025.
7
8
8
9 60-1-979 QD 12/23/2024 10:32:14 AM
9
10
10
11
11
12
12
13
13
14
14
15
15
16
16
17
17
18
18
19
19
20
20
21
21
22
22
23
23
24
24
Req. No. 979 Page 7Every fact on this page links to its source, starting with the official bill record.