Oregon Rural Volunteer EMS Provider Tax Credit is sponsored by Oregon Office of Rural Health (ORH). Oregon Rural Volunteer EMS Provider Tax Credit is a grant from the Oregon Office of Rural Health (ORH) that funds volunteer Emergency Medical Services providers serving rural communities across Oregon.

Oregon Rural Volunteer EMS Provider Tax Credit | OHSU Oregon Office of Rural Health Oregon Office of Rural Health Legislative Update - Future Increase to Oregon Rural Volunteer EMS Provider Tax Credit The Oregon Office of Rural Health (ORH) administers the Rural Volunteer Emergency Medical Services (EMS) Provider Tax Credit, which supports volunteer EMS providers serving rural communities across Oregon.

House Bill 3380 increases the annual Rural Volunteer EMS Provider Tax Credit to provide additional support for eligible volunteers serving rural areas. Tax Year 2025: The tax credit remains $250. Tax years beginning on or after January 1, 2026: The tax credit increases to $1,000.

The increased credit will be claimed when filing Tax Year 2026 returns in 2027 . The tax credit’s sunset date is extended to 2030. You must be an Emergency Medical Services Provider (Emergency Medical Responder, EMT Basic, Advanced EMT, EMT-Intermediate or Paramedic) licensed by the State of Oregon, providing some services on a volunteer basis.

Your EMS Provider volunteer service must meet the following definition: A volunteer is a person properly trained under Oregon law who either operates an ambulance to and from the scene of an emergency or renders emergency medical treatment on a volunteer basis so long as the total reimbursement received for such volunteer services does not represent more than 25% of their gross annual income and does not exceed $3,000 per calendar year.

The time you spend providing EMS Provider services as a volunteer must be 20% or more of your total EMS Provider time (paid and volunteer combined). In addition, your volunteer time must be spent with a station or agency located in a qualifying area, which is 25 miles from a city of 30,000 or more. All stand-by, response and training time spent as an EMT counts .

Please check to see if the station/agency you volunteer for qualifies as eligible by checking either this Excel spreadsheet or PDF . You can also find a map that displays the 25 mile buffers cast by populations of 30,000 or more . Application Process & Forms To receive the credit you will need to complete an application to determine eligibility.

Complete and fill out an application form below. Confirmation of the credit will be sent to the email address you submit on the form. You can expect to receive confirmation of your eligibility within six weeks during the months of December, January, and February, and within three weeks the rest of the year.

If you are deemed eligible for the credit, we will send you an email to the address you submitted each December, letting you know the next tax year form is ready to be completed. If you claim the credit on your tax return without submitting an application, the Oregon Department of Revenue will deny the credit.

If you do this, please complete and return the appropriate form so that we can confirm your credit in due time for you to be able to appeal the DOR's denial. This credit is amendable for three previous tax years. Example: Tax year 2023 (currently the oldest amendable year) is amendable until the tax filing deadline in 2026.

New Applications and Renewal Forms These forms are electronic. If possible, please fill out as much as possible on the computer and take a screenshot if you would like to retain a copy of your application.

2023 Application (New and Renewal) 2024 Application (New and Renewal) 2025 Application (New and Renewal) Eligible/Ineligible Locations Oregon Rural EMS Provider Tax Credit Map 2023 Workforce Services | Natasha Hanif 503-494-4450 | toll-free 866-674-4376