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STATE OF OKLAHOMA
1st Session of the 59th Legislature (2023)
SENATE BILL 386 By: Rader
AS INTRODUCED
An Act relating to income tax credit; providin g
income tax credit on the purchase of na loxone for use
in certain establishments; providing limit to credits
claimed; requiring submission of certain information
to the Oklahoma Tax Commission to qualify for credit;
prohibiting use of credit to reduce tax liabilit y
below zero; allowing unused credits to be carried
over for certain time ; amending 76 O.S. 2021, Section
5, which relates to the Good Samaritan Act; providing
exception to certain responsibility; updating
statutory language; 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 2357.407 of Title 68, unless
there is created a duplication in numb ering, reads as follows:
A. For tax year 2024 an d subsequent tax years, there shall be
allowed a credit against the tax imposed by Section 2355 of Title 68
of the Oklahoma Statutes for the purchase of naloxone to be used in
retail or service establishments open to the public.
B. The credit provided for in this section shall be equal to
the price paid when purchased at a pharmacy licensed in this state
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by the taxpayer for no more than two (2) doses of naloxone for each
establishment owned by the taxpayer for each tax year.
C. To qualify for the credit a uthorized by this section, the
taxpayer shall provid e to the Oklahoma Tax Commission the following:
1. The name and address of each esta blishment for which the
doses of naloxone were purchased; and
2. The receipt of sale.
D. The credit authorized by this section shall not be used to
reduce the tax liability of the taxpayer to less than zero (0). Any
credits claimed but not used may be carried over in order to each of
the three (3) subsequent tax years.
SECTION 2. AMENDATORY 76 O.S. 2021, Section 5, is
amended to read as follows:
Section 5. (a) A. This act shall be known and may be cited as
the “Good Samaritan Act”.
B. Everyone is responsible, not only for the result of his
willful acts, but also for an injury occasioned to another by hi s
want of ordinary care or skill in the management of his property or
person, except so far as the latter has, willfully or by want of
ordinary care, brought the injury upon himself, and excep t as
hereinafter provided.:
(1) 1. Where no prior contractual r elationship exists, any
person licensed to practice any method of treatment of human
ailments, disease, pain, injury, deformity, mental or physical
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condition, or licensed to render services an cillary thereto,
including licensed registered and practical nur ses, who, under
emergency circumstances that suggest the giving of aid is the only
alternative to probable death or serious bodily injury, in good
faith, voluntarily and without compensation, renders or attempts to
render emergency care to an injured perso n or any person who is in
need of immediate medical aid, wherever required, shall not be
liable for damages as a result of any acts or omissions except for
committing gross negligence or willf ul or wanton wrongs in rendering
the emergency care.;
(2) 2. Where no prior contractual relationship exists, any
person who in good faith renders or attempts to render emergency
care consisting of artificial respiration, restoration of breathing,
or preventing or retarding the loss of blood, the administration of
naloxone, or aiding or restoring heart action or circulation of
blood to the victim or victims of an accident or emergency, wherever
required, shall not be liable for any civil damages as a result of
any acts or omissions by such person in rendering the emerge ncy
care.;
(3) 3. Where no prior contractual relationship exists, any
person licensed to perform surgery or dentistry in this state who in
good faith renders emergency care requiring the perf ormance of an
operation or other form of surgery upon any indivi dual who was the
victim of an accidental act shall not be liable for any civil
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damages or subject to criminal prosecution as the result of
nonconsent whereby such person renders or attempts to render the
emergency surgery or operation voluntarily and witho ut compensation,
wherever required, except for gross negligence or willful or wanton
wrongs committed in rendering the care; provided, however, that the
exemption granted by this subsection sh all not attach if the victim
is an adult who is conscious and ca pable of giving or refusing his
consent; or if the victim's spouse, or parent, or guardian in the
case of a minor or incompetent person, can be reached in a
reasonable time considering the con dition of the victim and
consistent with good medical practice, and unless concurrence is
obtained for such emergency surgery or operation from one other
person licensed to perform surgery in this state .; and
(4) 4. Where no contractual relationship exist s, any person, or
any member of his immediate family or househol d, who has been
approved by the local P.T.A. or other local sponsoring agency or
organization, who has registered with the local municipal police
chief or the county sheriff, and who has been granted appropriate
authorization by either the police chief or the county sheriff to
indicate by sign in the window of his home or in any other tangible
or identifiable manner that he will extend aid and refuge to persons
on the streets in apparent danger , or in need of aid, by inviting
those persons into the person's home, or onto premises thereof, and
in good faith provides such refuge or aid without objection of the
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endangered or needy person, whether child or adult, neither the
person extending the aid and refuge nor the homeowner or head of
household shall be liab le for civil damages as a result of actions
or omissions in rendering emergency physical care to the body of the
aided person; nor shall they be liable for civil damages for any
other injury in the home, or on premises thereof, to the person
aided, nor for any failure to provide or arrange for his police
protection or other protection or medical treatment, when the
actions or omissions were those of an ordinarily reasonably prudent
person under the circumstances without want of ordinary care or
skill.
(b) This act shall be known and may be cited as the "Good
Samaritan Act."
SECTION 3. This act shall become effective November 1, 2023.
59-1-1111 QD 1/15/2023 9:22:26 PM