Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB386 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1
2	2
3		-	SENATE FLOOR VERSION - SB386 SFLR Page 1
4		-	(Bold face denotes Committee Amendments) 1
	3	+
	4	+	Req. No. 1111 Page 1 1
	5	+	2
	6	+	3
	7	+	4
	8	+	5
	9	+	6
	10	+	7
	11	+	8
	12	+	9
	13	+	10
	14	+	11
	15	+	12
	16	+	13
	17	+	14
	18	+	15
	19	+	16
	20	+	17
	21	+	18
	22	+	19
	23	+	20
	24	+	21
	25	+	22
	26	+	23
	27	+	24
	28	+	1
5	29		2
6	30		3
7	31		4
8	32		5
9	33		6
10	34		7
11	35		8
12	36		9
13	37		10
14	38		11
15	39		12
16	40		13
17	41		14
18	42		15
19	43		16
20	44		17
21	45		18
22	46		19
23	47		20
24	48		21
25	49		22
26	50		23
27	51		24
28	52
29		-	SENATE FLOOR VERSION
30		-	February 15, 2023
	53	+	STATE OF OKLAHOMA
31	54
	55	+	1st Session of the 59th Legislature (2023)
32	56
33		-	SENATE BILL NO. 386 By: Rader of the Senate
34		-
35		-	and
36		-
37		-	Echols of the House
	57	+	SENATE BILL 386 By: Rader
38	58
39	59
40	60
41	61
42	62
43		-	[ income tax credit - submission - Good Samaritan Act
44		-	- exception - codification - effective date ]
	63	+	AS INTRODUCED
	64	+
	65	+	An Act relating to income tax credit; providin g
	66	+	income tax credit on the purchase of na loxone for use
	67	+	in certain establishments; providing limit to credits
	68	+	claimed; requiring submission of certain information
	69	+	to the Oklahoma Tax Commission to qualify for credit;
	70	+	prohibiting use of credit to reduce tax liabilit y
	71	+	below zero; allowing unused credits to be carried
	72	+	over for certain time ; amending 76 O.S. 2021, Section
	73	+	5, which relates to the Good Samaritan Act; providing
	74	+	exception to certain responsibility; updating
	75	+	statutory language; providing for codification; and
	76	+	providing an effective date.
45	77
46	78
47	79
48	80
49	81		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
50	82		SECTION 1. NEW LAW A new section of law to be codified
51	83		in the Oklahoma Statutes as Section 2357.407 of Title 68, unless
52	84		there is created a duplication in numb ering, reads as follows:
53	85		A. For tax year 2024 an d subsequent tax years, there shall be
54	86		allowed a credit against the tax imposed by Section 2355 of Title 68
55	87		of the Oklahoma Statutes for the purchase of naloxone to be used in
56	88		retail or service establishments open to the public.
57	89		B. The credit provided for in this section shall be equal to
58	90		the price paid when purchased at a pharmacy licensed in this state
59		-	by the taxpayer for no more than two (2) doses of naloxone for each
60		-	establishment owned by the taxpayer for each tax year.
61		-	C. To qualify for the credit authorized by this section, the
62		-	taxpayer shall provid e to the Oklahoma Tax Commission the following:
63	91
64		-	SENATE FLOOR VERSION - SB386 SFLR Page 2
65		-	(Bold face denotes Committee Amendments) 1
	92	+
	93	+	Req. No. 1111 Page 2 1
	94	+	2
	95	+	3
	96	+	4
	97	+	5
	98	+	6
	99	+	7
	100	+	8
	101	+	9
	102	+	10
	103	+	11
	104	+	12
	105	+	13
	106	+	14
	107	+	15
	108	+	16
	109	+	17
	110	+	18
	111	+	19
	112	+	20
	113	+	21
	114	+	22
	115	+	23
	116	+	24
	117	+	1
66	118		2
67	119		3
68	120		4
69	121		5
70	122		6
71	123		7
72	124		8
73	125		9
74	126		10
75	127		11
76	128		12
77	129		13
78	130		14
79	131		15
80	132		16
81	133		17
82	134		18
83	135		19
84	136		20
85	137		21
86	138		22
87	139		23
88	140		24
89	141
	142	+	by the taxpayer for no more than two (2) doses of naloxone for each
	143	+	establishment owned by the taxpayer for each tax year.
	144	+	C. To qualify for the credit a uthorized by this section, the
	145	+	taxpayer shall provid e to the Oklahoma Tax Commission the following:
90	146		1. The name and address of each esta blishment for which the
91	147		doses of naloxone were purchased; and
92	148		2. The receipt of sale.
93	149		D. The credit authorized by this section shall not be used to
94	150		reduce the tax liability of the taxpayer to less than zero (0). Any
95	151		credits claimed but not used may be carried over in order to each of
96	152		the three (3) subsequent tax years.
97	153		SECTION 2. AMENDATORY 76 O.S. 2021, Section 5, is
98	154		amended to read as follows:
99	155		Section 5. (a) A. This act shall be known and may be cited as
100	156		the “Good Samaritan Act”.
101	157		B. Everyone is responsible, not only for the result of his
102	158		willful acts, but also for an injury occasioned to another by hi s
103	159		want of ordinary care or skill in the management of his property or
104	160		person, except so far as the latter has, willfully or by want of
105	161		ordinary care, brought the injury upon himself, and excep t as
106	162		hereinafter provided.:
107	163		(1) 1. Where no prior contractual r elationship exists, any
108	164		person licensed to practice any method of treatment of human
109	165		ailments, disease, pain, injury, deformity, mental or physical
110		-	condition, or licensed to render services an cillary thereto,
111		-	including licensed re gistered and practical nurses, who, under
112		-	emergency circumstances that suggest the giving of aid is the only
113		-	alternative to probable death or serious bodily injury, in good
114	166
115		-	SENATE FLOOR VERSION - SB386 SFLR Page 3
116		-	(Bold face denotes Committee Amendments) 1
	167	+
	168	+	Req. No. 1111 Page 3 1
	169	+	2
	170	+	3
	171	+	4
	172	+	5
	173	+	6
	174	+	7
	175	+	8
	176	+	9
	177	+	10
	178	+	11
	179	+	12
	180	+	13
	181	+	14
	182	+	15
	183	+	16
	184	+	17
	185	+	18
	186	+	19
	187	+	20
	188	+	21
	189	+	22
	190	+	23
	191	+	24
	192	+	1
117	193		2
118	194		3
119	195		4
120	196		5
121	197		6
122	198		7
123	199		8
124	200		9
125	201		10
126	202		11
127	203		12
128	204		13
129	205		14
130	206		15
131	207		16
132	208		17
133	209		18
134	210		19
135	211		20
136	212		21
137	213		22
138	214		23
139	215		24
140	216
	217	+	condition, or licensed to render services an cillary thereto,
	218	+	including licensed registered and practical nur ses, who, under
	219	+	emergency circumstances that suggest the giving of aid is the only
	220	+	alternative to probable death or serious bodily injury, in good
141	221		faith, voluntarily and without compensation, renders or attempts to
142	222		render emergency care to an injured perso n or any person who is in
143	223		need of immediate medical aid, wherever required, shall not be
144	224		liable for damages as a result of any acts or omissions except for
145	225		committing gross negligence or willf ul or wanton wrongs in rendering
146	226		the emergency care.;
147	227		(2) 2. Where no prior contractual relationship exists, any
148	228		person who in good faith renders or attempts to render emergency
149	229		care consisting of artificial respiration, restoration of breathing,
150	230		or preventing or retarding the loss of blood, the administration of
151	231		naloxone, or aiding or restoring heart action or circulation of
152	232		blood to the victim or victims of an accident or emergency, wherever
153	233		required, shall not be liable for any civil damages as a result of
154	234		any acts or omissions by such person in rendering the emerge ncy
155	235		care.;
156	236		(3) 3. Where no prior contractual relationship exists, any
157	237		person licensed to perform surgery or dentistry in this state who in
158	238		good faith renders emergency care requiring the perf ormance of an
159	239		operation or other form of surgery upon any indivi dual who was the
160	240		victim of an accidental act shall not be liable for any civil
161		-	damages or subject to criminal prosecution as the result of
162		-	nonconsent whereby such person renders or attempts to render the
163		-	emergency surgery or opera tion voluntarily and without compensation,
164		-	wherever required, except for gross negligence or willful or wanton
165	241
166		-	SENATE FLOOR VERSION - SB386 SFLR Page 4
167		-	(Bold face denotes Committee Amendments) 1
	242	+
	243	+	Req. No. 1111 Page 4 1
	244	+	2
	245	+	3
	246	+	4
	247	+	5
	248	+	6
	249	+	7
	250	+	8
	251	+	9
	252	+	10
	253	+	11
	254	+	12
	255	+	13
	256	+	14
	257	+	15
	258	+	16
	259	+	17
	260	+	18
	261	+	19
	262	+	20
	263	+	21
	264	+	22
	265	+	23
	266	+	24
	267	+	1
168	268		2
169	269		3
170	270		4
171	271		5
172	272		6
173	273		7
174	274		8
175	275		9
176	276		10
177	277		11
178	278		12
179	279		13
180	280		14
181	281		15
182	282		16
183	283		17
184	284		18
185	285		19
186	286		20
187	287		21
188	288		22
189	289		23
190	290		24
191	291
	292	+	damages or subject to criminal prosecution as the result of
	293	+	nonconsent whereby such person renders or attempts to render the
	294	+	emergency surgery or operation voluntarily and witho ut compensation,
	295	+	wherever required, except for gross negligence or willful or wanton
192	296		wrongs committed in rendering the care; provided, however, that the
193	297		exemption granted by this subsection sh all not attach if the victim
194	298		is an adult who is conscious and ca pable of giving or refusing his
195	299		consent; or if the victim's spouse, or parent, or guardian in the
196	300		case of a minor or incompetent person, can be reached in a
197	301		reasonable time considering the con dition of the victim and
198	302		consistent with good medical practice, and unless concurrence is
199	303		obtained for such emergency surgery or operation from one other
200	304		person licensed to perform surgery in this state .; and
201	305		(4) 4. Where no contractual relationship exist s, any person, or
202	306		any member of his immediate family or househol d, who has been
203	307		approved by the local P.T.A. or other local sponsoring agency or
204	308		organization, who has registered with the local municipal police
205	309		chief or the county sheriff, and who has been granted appropriate
206	310		authorization by either the police chief or the county sheriff to
207	311		indicate by sign in the window of his home or in any other tangible
208	312		or identifiable manner that he will extend aid and refuge to persons
209	313		on the streets in apparent danger , or in need of aid, by inviting
210	314		those persons into the person's home, or onto premises thereof, and
211	315		in good faith provides such refuge or aid without objection of the
212		-	endangered or needy person, whether child or adult, neither the
213		-	person extending the aid and refuge nor the homeowner or head of
214		-	household shall be liable for civil damages as a result of actions
215		-	or omissions in rendering emergency physical care to the body of the
216	316
217		-	SENATE FLOOR VERSION - SB386 SFLR Page 5
218		-	(Bold face denotes Committee Amendments) 1
	317	+
	318	+	Req. No. 1111 Page 5 1
	319	+	2
	320	+	3
	321	+	4
	322	+	5
	323	+	6
	324	+	7
	325	+	8
	326	+	9
	327	+	10
	328	+	11
	329	+	12
	330	+	13
	331	+	14
	332	+	15
	333	+	16
	334	+	17
	335	+	18
	336	+	19
	337	+	20
	338	+	21
	339	+	22
	340	+	23
	341	+	24
	342	+	1
219	343		2
220	344		3
221	345		4
222	346		5
223	347		6
224	348		7
225	349		8
226	350		9
227	351		10
228	352		11
229	353		12
230	354		13
231	355		14
232	356		15
233	357		16
234	358		17
235	359		18
236	360		19
237	361		20
238	362		21
239	363		22
240	364		23
241	365		24
242	366
	367	+	endangered or needy person, whether child or adult, neither the
	368	+	person extending the aid and refuge nor the homeowner or head of
	369	+	household shall be liab le for civil damages as a result of actions
	370	+	or omissions in rendering emergency physical care to the body of the
243	371		aided person; nor shall they be liable for civil damages for any
244	372		other injury in the home, or on premises thereof, to the person
245	373		aided, nor for any failure to provide or arrange for his police
246	374		protection or other protection or medical treatment, when the
247	375		actions or omissions were those of an ordinarily reasonably prudent
248	376		person under the circumstances without want of ordinary care or
249	377		skill.
250	378		(b) This act shall be known and may be cited as the "Good
251	379		Samaritan Act."
252	380		SECTION 3. This act shall become effective November 1, 2023.
253		-	~~COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS~~
254		-	~~February~~ 15, 2023 ~~- DO PASS~~
	381	+
	382	+	59-1-1111 QD 1/15/2023 9:22:26 PM