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

SB 107 creates a state income tax credit for ambulance service staff in Oklahoma, effective for tax year 2025 and beyond. It provides specific credit amounts based on certification level: $100 for certified emergency medical responders, $200 for emergency medical technicians, $400 for intermediate/advanced EMTs, and $600 for paramedics. To qualify, workers must maintain required licenses/certifications and submit employer documentation verifying employment through the tax year, with only one credit allowed per tax year. The bill also requires the State Commissioner of Health to create an online submission form for this documentation.