Oregon Rural Volunteer EMS Provider Tax Credit

Joie Lawson
ruralworkforce@ohsu.edu
503.418.3023

Oregon Rural Volunteer EMS Tax Credit offers a personal income tax credit to emergency medical services providers who volunteer their services to eligible communities in rural Oregon.

Emergency Medical Services Providers (Emergency Medical Responders; Basic, Intermediate, and Advanced EMTs; and Paramedics) licensed in the State of Oregon, providing some services on a volunteer basis are eligible to apply. Applicants must also meet the following EMS provider volunteer service requirements:

• Total reimbursement for volunteer services may not represent more than 25% of a provider's gross annual income and cannot exceed $3,000 per year.
• Time spent providing EMS Provider services as a volunteer must be 20% or more of total EMS Provider time (paid and volunteer combined) including all stand-by, response, and training time.
• 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.

Up to $250 per year.

Links to new and renewal application forms are available on the program website.

Participants must apply and renew annually in order to file state taxes with this code. Credit is amendable for 3 previous tax years.

Applicants can expect to receive eligibility confirmation within 4 weeks during the months of December, January, and February, and within 3 weeks the rest of the year.