Revenue and taxation; income tax credit; definition; credit amounts; requirements; effective date.

HB 1332 creates income tax credits for licensed emergency medical personnel in Oklahoma ambulance services, effective for tax years beginning January 1, 2025. It provides specific credit amounts: $100 for emergency medical responders (EMR), $200 for emergency medical technicians (EMT), $400 for advanced/intermediate EMTs (AEMT), and $600 for paramedics. To qualify, personnel must maintain active Oklahoma licensure through the State Department of Health, and ambulance service administrators must attest to their current employment and licensure via an online submission form. The credit can be combined with other tax credits authorized by law. This bill directly affects licensed EMTs and paramedics working for Oklahoma ambulance services.