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

SB 107 creates an income tax credit for certified ambulance service staff in Oklahoma. It provides specific credit amounts based on job classification: $100 for certified emergency medical responders, $200 for EMTs, $400 for intermediate/advanced EMTs, and $600 for paramedics. To qualify, workers must maintain active certification and submit documentation from their ambulance service employer verifying employment during the tax year. The credit is limited to one amount per tax year per employee.