Oklahoma Senate Bill SB107

Oklahoma 2026 Regular Session

• Introduced: 2/3/25
• Refer: 2/4/25

Caption

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

Summary

SB107 creates a new state income tax credit beginning with tax year 2025 for employees of ambulance services operating under Oklahoma law. The credit amount depends on the worker’s role: $100 for certified emergency medical responders and other operational staff, $200 for emergency medical technicians, $400 for intermediate and advanced emergency medical technicians, and $600 for paramedics. A taxpayer may claim only one of these credits per tax year, and eligibility requires maintaining the appropriate license or certification throughout the year. To claim the credit, the taxpayer must also submit documentation from the ambulance service administrator showing the employee was in good standing for the full tax year. The bill directs the State Commissioner of Health to create an online form for this verification, and the information would be made electronically available to the Oklahoma Tax Commission to determine eligibility. The bill is scheduled to take effect November 1, 2025.

Impact

The bill would add a new refundable or nonrefundable income tax credit provision in Title 68 for qualifying ambulance service personnel and would require related administrative procedures in Title 63. It amends the State Commissioner of Health’s duties under the Oklahoma Emergency Medical Services Improvement Program to include creating an online verification form for tax-credit eligibility and transmitting that information to the Tax Commission. The measure would affect ambulance service employees, ambulance service administrators, the Department of Health, and the Oklahoma Tax Commission by creating a new documentation and eligibility process tied to EMS licensure and employment status.

Sentiment

Based on the bill text and available legislative history, the measure appears to be generally supportive of emergency medical personnel and intended as a workforce incentive. There are no recorded committee transcripts or votes in the provided materials showing opposition or debate, and the bill advanced at least to referral after second reading. The overall tone is pro-EMS and pro-retention, with the credit framed as recognition for ambulance service staff.

Contention

The main potential points of contention are fiscal and administrative rather than policy direction. The tax credit would reduce state revenue, and the bill adds a new verification process for the Department of Health and the Tax Commission, which could raise concerns about implementation burden and compliance. Another possible issue is equity among emergency medical workers, since the credit amounts vary by certification level and are limited to one credit per tax year, which may prompt questions about who qualifies as “other operational staff” and how the categories are applied.