SB107

Oklahoma SB107 provides income tax credits for ambulance service staff, with specific amounts for EMTs, AEMTs, and paramedics.

Oklahoma SB107 introduces an income tax credit for ambulance service staff, offering $600 for EMTs, $400 for AEMTs, and $200 for paramedics. To qualify, staff must maintain required licensing and certification and provide documentation from their employer. Each taxpayer can only claim one credit per tax year. The bill also mandates the State Commissioner of Health to provide an online submission form for these credits and updates statutory references. Effective November 1, 2025.