Oregon Office of Rural Health

Oregon Rural Volunteer EMS Provider Tax Credit

Wildhorse Lake

The 2005 Oregon Legislature passed Senate Bill 31, which grants up to $250 in personal income tax credit to eligible Emergency Medical Services Providers who volunteer their services within eligible Oregon communities. This credit is due to sunset effective December 31, 2026.

2020 Filing Deadline and Processing Timeline During COVID-19

The State of Oregon has delayed the deadline to file individual state income taxes to July 15, 2020, which matches the delayed federal deadline for 2020.

Processing Timeline

We are closely monitoring processing times during the ongoing pandemic. Due to mail delivery schedules, processing times are now taking 3-4 weeks from the point in time that they are mailed to us. This timeline only applied to forms mailed to us. Forms submitted by fax or email are processed same or next day.

Our commitment to processing received forms in a timely fashion has not changed. We are processing all forms either the same or next day that they are received at our office.

Please note:  at this point in time, USPS is the only carrier who can deliver mail to our closed building.

  • 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.

Process

  • To receive the credit you will need to complete an application to determine eligibility.
  • Download, complete and return an application or annual renewal form below. If you have not previously claimed the credit, complete a full application. If you are renewing or amending, complete and return the appropriate renewal form.
  • 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 four weeks during the months of December, January, and February, and within two 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 renewal form is ready to be completed.
  • If you claim the credit on your tax return without submitting an application or renewal, 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.

Amending Previous Years

This credit is amendable for 3 previous tax years.

Example: tax year 2016 (currently the oldest amendable year) is amendable until the tax filing deadline in 2020.

New Applications and Renewal Forms

These forms are electronic. If possible, please fill out as much as possible on the computer before printing and signing.

Questions?

Eric Jordan | jordane@ohsu.edu | 503-494-4451 | toll-free 866-674-4376