HB 3380 increases an existing Oregon income tax credit for certain rural volunteer emergency medical services (EMS) providers. Under current law, eligible individuals who provide volunteer EMS in rural areas may claim a $250 credit; the bill raises that amount to $1,000 per tax year for qualifying taxpayers. The bill keeps the basic eligibility rules in place, including certification by the Office of Rural Health and the requirement that at least 20 percent of the individual’s EMS service be provided in a rural area.
The measure also extends the sunset date for the credit. Instead of expiring for certifications issued on or after January 1, 2028, the credit would remain available for certifications issued before January 1, 2030. The bill applies the increased credit amount to tax years beginning on or after January 1, 2026, and requires the Office of Rural Health to provide annual reporting on the number of taxpayers eligible for the credit to legislative committees and the Emergency Medical Services Program.
Impact
HB 3380 amends ORS 315.622 and a related sunset provision in chapter 832, Oregon Laws 2005, increasing the state personal income tax credit available to qualifying rural volunteer EMS providers and extending the credit’s availability by two years. It also adds an annual reporting requirement for the Office of Rural Health, which must report the number of eligible taxpayers to legislative committees related to health care and to the Emergency Medical Services Program. The bill affects both taxpayers who qualify for the credit and the administrative duties of the Office of Rural Health and Department of Revenue.
Sentiment
The available voting history shows strong support for the bill in committee, with unanimous do-pass votes and no recorded opposition in the committee actions provided. The measure appears to have been treated as a targeted support bill for rural emergency response services, with no committee transcript evidence of controversy in the materials provided. Overall sentiment is favorable, reflecting broad agreement on the value of supporting volunteer EMS providers in rural areas.
Contention
No major points of contention are reflected in the provided record. The main policy questions implied by the bill are the size of the credit increase, the extension of the sunset date, and the added reporting requirement, but the committee votes were unanimous and no dissenting arguments or objections appear in the supplied transcripts. Any debate would likely center on tax expenditure cost, program effectiveness, and whether the credit is sufficient to recruit and retain rural volunteer EMS personnel.