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STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
SENATE BILL 107 By: Frix
AS INTRODUCED
An Act relating to income tax; providing credit for
certain ambulance service staff; prescribing credit
amount; requiring certain licensing and certification
for eligibility for certain taxpayers; requiring
submission of certain documentation; limiting
eligibility to one credit per tax year; amending 63
O.S. 2021, Section 1 -2511, which relates to the
powers and duties relating to the Oklahoma Emergency
Medical Services Improvement Program ; requiring State
Commissioner of Health to provide online submission
form; updating statutory references; 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 2357.701 of Title 68, unless
there is created a duplication in numbering, reads as follo ws:
A. For tax year 202 5 and subsequent tax years, there shall be
allowed a credit against the tax imposed by Section 2355 of Title 68
of the Oklahoma Statutes for emergency medical personnel and staff
of an ambulance service operating pursuant to Section 1-2509 of
Title 63 of the Oklahoma Statutes. The credit authorized pursuant
to this section shall be in the following amounts:
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1. For certified emergency medical responders, as defined in
Section 1-2503 of Title 63 of the Oklahoma Statutes, and other
operational staff, One Hundred Dollars ($100.00);
2. For emergency medical technicians, as defined in Section 1 -
2505 of Title 63 of the Oklahoma Statutes, Two Hundred Dollars
($200.00);
3. For intermediate emergency medical technicians and advanced
emergency medical technicians, as defined in Section 1 -2505 of Title
63 of the Oklahoma Statutes, Four Hundred Dollars ($400.00); and
4. For paramedics, as defined in Section 1 -2505 of Title 63 of
the Oklahoma Statutes, Six Hundred Dollars ($600.00).
B. To be eligible for credit, taxpayers shall maintain any
required licensing and certif ication through the tax year and
provide documentation, on a form prescribed by the State
Commissioner of Health pursuant to Section 2 of this act , from the
administrator of the ambulance service that the taxpayer was an
employee in good standing through the duration of the tax year in
which the credit is claimed.
C. A taxpayer making a claim for credit pursuant to any
paragraph of subsection A of this section shall not be eligib le for
credit in any other paragraph of subsection A of this section within
the same tax year.
SECTION 2. AMENDATORY 63 O.S. 2021, Section 1 -2511, is
amended to read as follows:
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Section 1-2511. The State Commissioner of Health sh all have the
following powers and duties with regard to an Oklahoma Emergency
Medical Services Improvement Program:
1. Administer and coordinate all federal and state programs,
not specifically assigned by state law to other state agencies,
which include provisions of the Federal federal Emergency Medical
Services Systems Act of 1973 and other federal laws and programs
relating to the development of emergency medical services in this
state. The administration and coordination of federal and state
laws and programs relating to the development, planning, prevention,
improvement and management of emergency medical services shall be
conducted by the Division of Emergency Medical Services, as
prescribed by Section 1 -2510 of this title;
2. Assist private and pu blic organizations, emergency medical
and health care providers, ambulance aut horities, district boards
and other interested persons or groups in improving emergency
medical services at the local, municipal, district or state levels.
This assistance shall be through professional advice and technical
assistance;
3. Coordinate the efforts of local units of government to
establish service districts and set up boards of trustees or other
authorities to operate and finance emergency medical services in the
state as provided under Section 9C of Article X of the Oklahoma
Constitution or under Sections 1201 through 1221 of Title 19 of the
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Oklahoma Statutes. The Commissioner shall evaluate all proposed
district areas and operational systems to determine the feasib ility
of their economic and health services delivery;
4. Prepare, maintain and utilize a comprehensive plan and
program for emergency medical services development throughout the
state to be adopted by the State Board of Health, giving
consideration to the recommendations of the Trauma and Emergency
Response Advisory Council created in Section 44 1-103a.1 of this act
title, and incorporated within the State Health Plan. The plan
shall establish goals, objectives and standards for a statewide
integrated system and a timetable for accomplishing and implementing
different elements of the system. The plan shall also include, but
not be limited to, all components of an emergency medical services
system; regional and statewide planning; the establishment of
standards and the appropriate criteria for the designation of
facilities; data col lection and quality assurance; and funding;
5. Maintain a comprehensive registry of all ambulance services
operating within the state, to be published annually and maintain a
registry of critical care paramedics. All ambulance service
providers shall register annually with the Commissioner on forms
supplied by the State Department of Health, containing such requests
for information as may be deemed necessary by the Commissioner;
6. Develop a standard report form which may be used by local,
regional and statewide emergency medical services and emergency
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medical services systems to facilitate the collection of data
related to the provision of emergency medical and trauma care. Th e
Commissioner shall also develop a standardized emergency medical
services data set and an electronic submission standard. Each
ambulance service shall submit the information required in this
section at such intervals as may be prescribed by rules promul gated
by the State Board of Health;
7. Evaluate and certify all emergency med ical services training
programs and emergency medical technician training courses and
operational services in accordance with specifications and
procedures approved by the Board. Nonaccredited paramedic training
programs shall begin their final paramedic training class by
December 31, 2012. Only paramedic training programs accredited or
receiving a Letter of Review (LOR) by CoAEMSP the Committee on
Accreditation of Educational P rograms for the Emergency Medical
Services Professions (CoAEMSP) may enroll new paramedic students
after January 1, 2013;
8. Provide an emergency medical personnel and ambulance service
licensure program to include a requirement that ambulance services
licensed as specialty care ambulance providers shall be used solely
for interhospital transport of patients requiring specialized en
route medical monitoring and advanced life support which exceeds the
capabilities of the equipment and personnel provided by paramedic
life support;
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9. Employ and prescribe the duties of employees as ma y be
necessary to administer the provisions of the Oklahoma Emergency
Response Systems Development Act;
10. Apply for and accept public and private gifts, grants,
donations and other forms of financial assistance designed for the
support of emergency medical services;
11. Develop a classification system for all hospitals that
treat emergency patients. The classification system shall:
a. identify stabilizing and definitive emerg ency services
provided by each hospital, and
b. require each hospital to notif y the regional emergency
medical services system control when treatment
services are at maximum capacity and that emergency
patients should be diverted to another hospital; and
12. Develop and monitor a statewide emergency medical services
and trauma analysis system designed to:
a. identify emergency patients and severely injured
trauma patients treated in Oklahoma,
b. identify the total amount of uncompensated emergency
care provided each fiscal year by each hospital and
ambulance service in Oklahoma, and
c. monitor emergency patient care provided by emergency
medical service and hospitals ; and
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13. Develop a form, available to access, digitally alter, and
submit online, for ambulance service administrators to verify
eligibility for a tax credit pursuant to Section 1 of this act. The
information submitted shall be made electronically available to the
Oklahoma Tax Commission for the purposes of determining eligibility
for credit.
SECTION 3. This act shall become effective November 1, 2025.
60-1-979 QD 12/23/2024 10:32:14 AM