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53	53	STATE OF OKLAHOMA
54	54
55	55	1st Session of the 60th Legislature (2025)
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57	57	SENATE BILL 107 By: Frix
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63	63	AS INTRODUCED
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65	65	An Act relating to income tax; providing credit for
66	66	certain ambulance service staff; prescribing credit
67	67	amount; requiring certain licensing and certification
68	68	for eligibility for certain taxpayers; requiring
69	69	submission of certain documentation; limiting
70	70	eligibility to one credit per tax year; amending 63
71	71	O.S. 2021, Section 1 -2511, which relates to the
72	72	powers and duties relating to the Oklahoma Emergency
73	73	Medical Services Improvement Program ; requiring State
74	74	Commissioner of Health to provide online submission
75	75	form; updating statutory references; updating
76	76	statutory language; providing for codification; and
77	77	providing an effective date .
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79	79
80	80
81	81	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
82	82	SECTION 1. NEW LAW A new section of law to be codified
83	83	in the Oklahoma Statutes as Section 2357.701 of Title 68, unless
84	84	there is created a duplication in numbering, reads as follo ws:
85	85	A. For tax year 202 5 and subsequent tax years, there shall be
86	86	allowed a credit against the tax imposed by Section 2355 of Title 68
87	87	of the Oklahoma Statutes for emergency medical personnel and staff
88	88	of an ambulance service operating pursuant to Section 1-2509 of
89	89	Title 63 of the Oklahoma Statutes. The credit authorized pursuant
90	90	to this section shall be in the following amounts:
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142	142	1. For certified emergency medical responders, as defined in
143	143	Section 1-2503 of Title 63 of the Oklahoma Statutes, and other
144	144	operational staff, One Hundred Dollars ($100.00);
145	145	2. For emergency medical technicians, as defined in Section 1 -
146	146	2505 of Title 63 of the Oklahoma Statutes, Two Hundred Dollars
147	147	($200.00);
148	148	3. For intermediate emergency medical technicians and advanced
149	149	emergency medical technicians, as defined in Section 1 -2505 of Title
150	150	63 of the Oklahoma Statutes, Four Hundred Dollars ($400.00); and
151	151	4. For paramedics, as defined in Section 1 -2505 of Title 63 of
152	152	the Oklahoma Statutes, Six Hundred Dollars ($600.00).
153	153	B. To be eligible for credit, taxpayers shall maintain any
154	154	required licensing and certif ication through the tax year and
155	155	provide documentation, on a form prescribed by the State
156	156	Commissioner of Health pursuant to Section 2 of this act , from the
157	157	administrator of the ambulance service that the taxpayer was an
158	158	employee in good standing through the duration of the tax year in
159	159	which the credit is claimed.
160	160	C. A taxpayer making a claim for credit pursuant to any
161	161	paragraph of subsection A of this section shall not be eligib le for
162	162	credit in any other paragraph of subsection A of this section within
163	163	the same tax year.
164	164	SECTION 2. AMENDATORY 63 O.S. 2021, Section 1 -2511, is
165	165	amended to read as follows:
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217	217	Section 1-2511. The State Commissioner of Health sh all have the
218	218	following powers and duties with regard to an Oklahoma Emergency
219	219	Medical Services Improvement Program:
220	220	1. Administer and coordinate all federal and state programs,
221	221	not specifically assigned by state law to other state agencies,
222	222	which include provisions of the Federal federal Emergency Medical
223	223	Services Systems Act of 1973 and other federal laws and programs
224	224	relating to the development of emergency medical services in this
225	225	state. The administration and coordination of federal and state
226	226	laws and programs relating to the development, planning, prevention,
227	227	improvement and management of emergency medical services shall be
228	228	conducted by the Division of Emergency Medical Services, as
229	229	prescribed by Section 1 -2510 of this title;
230	230	2. Assist private and pu blic organizations, emergency medical
231	231	and health care providers, ambulance aut horities, district boards
232	232	and other interested persons or groups in improving emergency
233	233	medical services at the local, municipal, district or state levels.
234	234	This assistance shall be through professional advice and technical
235	235	assistance;
236	236	3. Coordinate the efforts of local units of government to
237	237	establish service districts and set up boards of trustees or other
238	238	authorities to operate and finance emergency medical services in the
239	239	state as provided under Section 9C of Article X of the Oklahoma
240	240	Constitution or under Sections 1201 through 1221 of Title 19 of the
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292	292	Oklahoma Statutes. The Commissioner shall evaluate all proposed
293	293	district areas and operational systems to determine the feasib ility
294	294	of their economic and health services delivery;
295	295	4. Prepare, maintain and utilize a comprehensive plan and
296	296	program for emergency medical services development throughout the
297	297	state to be adopted by the State Board of Health, giving
298	298	consideration to the recommendations of the Trauma and Emergency
299	299	Response Advisory Council created in Section 44 1-103a.1 of this act
300	300	title, and incorporated within the State Health Plan. The plan
301	301	shall establish goals, objectives and standards for a statewide
302	302	integrated system and a timetable for accomplishing and implementing
303	303	different elements of the system. The plan shall also include, but
304	304	not be limited to, all components of an emergency medical services
305	305	system; regional and statewide planning; the establishment of
306	306	standards and the appropriate criteria for the designation of
307	307	facilities; data col lection and quality assurance; and funding;
308	308	5. Maintain a comprehensive registry of all ambulance services
309	309	operating within the state, to be published annually and maintain a
310	310	registry of critical care paramedics. All ambulance service
311	311	providers shall register annually with the Commissioner on forms
312	312	supplied by the State Department of Health, containing such requests
313	313	for information as may be deemed necessary by the Commissioner;
314	314	6. Develop a standard report form which may be used by local,
315	315	regional and statewide emergency medical services and emergency
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367	367	medical services systems to facilitate the collection of data
368	368	related to the provision of emergency medical and trauma care. Th e
369	369	Commissioner shall also develop a standardized emergency medical
370	370	services data set and an electronic submission standard. Each
371	371	ambulance service shall submit the information required in this
372	372	section at such intervals as may be prescribed by rules promul gated
373	373	by the State Board of Health;
374	374	7. Evaluate and certify all emergency med ical services training
375	375	programs and emergency medical technician training courses and
376	376	operational services in accordance with specifications and
377	377	procedures approved by the Board. Nonaccredited paramedic training
378	378	programs shall begin their final paramedic training class by
379	379	December 31, 2012. Only paramedic training programs accredited or
380	380	receiving a Letter of Review (LOR) by CoAEMSP the Committee on
381	381	Accreditation of Educational P rograms for the Emergency Medical
382	382	Services Professions (CoAEMSP) may enroll new paramedic students
383	383	after January 1, 2013;
384	384	8. Provide an emergency medical personnel and ambulance service
385	385	licensure program to include a requirement that ambulance services
386	386	licensed as specialty care ambulance providers shall be used solely
387	387	for interhospital transport of patients requiring specialized en
388	388	route medical monitoring and advanced life support which exceeds the
389	389	capabilities of the equipment and personnel provided by paramedic
390	390	life support;
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442	442	9. Employ and prescribe the duties of employees as ma y be
443	443	necessary to administer the provisions of the Oklahoma Emergency
444	444	Response Systems Development Act;
445	445	10. Apply for and accept public and private gifts, grants,
446	446	donations and other forms of financial assistance designed for the
447	447	support of emergency medical services;
448	448	11. Develop a classification system for all hospitals that
449	449	treat emergency patients. The classification system shall:
450	450	a. identify stabilizing and definitive emerg ency services
451	451	provided by each hospital, and
452	452	b. require each hospital to notif y the regional emergency
453	453	medical services system control when treatment
454	454	services are at maximum capacity and that emergency
455	455	patients should be diverted to another hospital; and
456	456	12. Develop and monitor a statewide emergency medical services
457	457	and trauma analysis system designed to:
458	458	a. identify emergency patients and severely injured
459	459	trauma patients treated in Oklahoma,
460	460	b. identify the total amount of uncompensated emergency
461	461	care provided each fiscal year by each hospital and
462	462	ambulance service in Oklahoma, and
463	463	c. monitor emergency patient care provided by emergency
464	464	medical service and hospitals ; and
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516	516	13. Develop a form, available to access, digitally alter, and
517	517	submit online, for ambulance service administrators to verify
518	518	eligibility for a tax credit pursuant to Section 1 of this act. The
519	519	information submitted shall be made electronically available to the
520	520	Oklahoma Tax Commission for the purposes of determining eligibility
521	521	for credit.
522	522	SECTION 3. This act shall become effective November 1, 2025.
523	523
524	524	60-1-979 QD 12/23/2024 10:32:14 AM

Oklahoma 2025 Regular Session

Oklahoma Senate Bill SB107 Compare Versions