Oklahoma 2025 Regular Session

Oklahoma Senate Bill SB107

Introduced
2/3/25  

Caption

Income tax; providing credit for certain ambulance service staff. Effective date.

Impact

If enacted, SB107 would amend existing provisions regarding income tax and specifically enhance the benefits available to emergency medical personnel. The measure would enable staff of ambulance services to receive a tax credit for a single claim each tax year, creating a potential financial relief for workers in an essential yet often underappreciated field. This bill reflects a broader commitment to bolster the operational capabilities and morale of EMS personnel by providing necessary support during times of financial strain.

Summary

Senate Bill 107, introduced by Senator Frix, proposes a tax credit for certain ambulance service staff in Oklahoma. The bill aims to provide financial incentives for certified emergency medical responders, emergency medical technicians, and paramedics by allowing them to claim a credit of up to $600 depending on their qualifications and licensure. This initiative is aligned with efforts to support and improve emergency medical services (EMS) within the state, recognizing the critical role these professionals play in healthcare delivery and emergency response.

Contention

However, the bill may encounter barriers regarding the allocation of state funds and the definitions around qualifications for claiming the credits. Critics may argue that such credits, while beneficial, do not address systemic issues within EMS funding and operations. The implementation of the required documentation and oversight from the State Commissioner of Health might also face scrutiny, particularly concerning the feasibility and efficiency in verifying the claims of numerous ambulance service employees each tax year.

Companion Bills

No companion bills found.

Previously Filed As

OK SB882

Driving under the influence; modifying bail provisions related to charges of driving under the influence. Effective date.

OK SB434

County employees' retirement systems; increasing maximum amount of total employer and employee contributions. Effective date. Emergency.

OK SB201

Schools; establishing minimum salary schedule for teachers. Effective date. Emergency.

OK SB936

Tobacco and vapor products; modifying applicability of fines under the Prevention of Youth Access to Tobacco Act. Effective date.

OK SB327

Income tax; modifying marginal income tax brackets for certain tax years. Effective date.

OK SB292

Income tax; modifying certain income tax rate for certain tax years. Effective date.

OK SB290

Tax; modifying certain income tax rates for certain tax years. Effective date.

OK HB2140

Revenue and taxation; Ad Valorem Tax Code; definitions; classifications of property; valuation procedures; effective date.

Similar Bills

OK SB881

Crimes and punishments; authorizing certain petition under certain circumstances. Effective date.

OK HB2105

Felony reclassification; modifying classifications for certain crimes; effective date.

OK HB1346

Child pornography; changing name of certain defined term; repealers; emergency.

OK SB837

License plates; modifying certain special license plate. Effective date.

OK HB2169

Money wire transmissions; Drug Money Laundering and Wire Transmitter Act; increasing certain fee and percentage amount; effective date.

OK SB1057

License plates; modifying certain special license plate. Effective date.

OK SB461

Crimes and punishments; removing certain references related to restricted bullets and body armor. Effective date.

OK HB1487

Special license plates; creating various special license plates; effective date.