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

HB 1332 creates a new income tax credit for Oklahoma-licensed emergency medical services (EMS) personnel. It provides tiered credits based on certification level: $100 for emergency medical responders (EMRs), $200 for emergency medical technicians (EMTs), $400 for advanced/intermediate EMTs (AEMTs), and $600 for paramedics. To qualify, workers must maintain active Oklahoma licensure and be verified as current employees by their ambulance service administrator through a new online system managed by the State Department of Health. The credit applies to tax years beginning January 1, 2025, and can be combined with other tax credits. This bill directly affects licensed EMS workers employed in Oklahoma ambulance services.