Tax Credits

Rural Practitioner Tax Credit

If you provide health care services or volunteer with EMS in rural Oregon, you may be eligible for a credit on your Oregon tax return. The eligibility criteria, licensure information, applicable rules and the links to apply can all be found below and are listed by provider type.

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.

Program Update

House Bill 3380 increases the annual Rural Volunteer EMS Provider Tax Credit to provide additional support for eligible volunteers serving rural areas.

Under this update:

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.

Important update for returning applicants: We’ve streamlined the application process! Instead of printing and mailing your form, applications are now submitted online via our secure portal.

After submitting your online application, please mail your $45 processing fee check (one check per person, per year) to our office at the following address:

Oregon Office of Rural Health
3181 SW Sam Jackson Park Rd, L593
Portland, OR 97239

There is no fee for EMS volunteers. It may take up to six weeks to process applications, especially in the months leading up to the April tax deadline, so please plan accordingly. Once your application is processed, you will receive a confirmation or denial via the email address entered on your application. You can then file your taxes with the Oregon Department of Revenue.

The Oregon Office of Rural Health is neither a taxation agency nor tax preparer and cannot offer any advice on your taxes. For questions specific to tax preparation or deadlines, please contact a qualified tax professional or the Oregon Department of Revenue at 503-378-4988 or questions.dor@dor.oregon.gov.

Eligible Licensures:

Oregon offers the Rural Practitioner Tax Credit for the following licensures. Click on yours below to view eligibility requirements and apply.

Rural Volunteer Emergency Medical Service Provider Tax Credit

The Oregon Rural Volunteer EMS Provider Tax Credit is available for eligible EMS providers.

Contact

Workforce Services | Natasha Hanif 503-494-4450 | toll-free 866-674-4376

Mailing Address (Send all tax credit checks here):

Oregon Office of Rural Health

3181 S.W. Sam Jackson Park Road, L593

Portland, OR 97239