(1) A resident or nonresident individual who is certified as eligible under ORS § 442.561 to 442.570 and who is licensed as an emergency medical services provider under ORS Chapter 682 shall be allowed a credit against the taxes that are otherwise due under ORS Chapter 316 if the Office of Rural Health certifies that the individual provides volunteer emergency medical services in a rural area that comprise at least 20 percent of the total emergency medical services provided by the individual in the tax year.

(2) The amount of the credit shall equal $250.

(3) A nonresident shall be allowed the credit under this section in the proportion provided in ORS § 316.117. If a change in the status of a taxpayer from resident to nonresident or from nonresident to resident occurs, the credit allowed by this section shall be determined in a manner consistent with ORS § 316.117.

(4) As used in this section, ‘rural area’ means a geographic area that is located at least 25 miles from any city with a population of 30,000 or more.

(5) The Office of Rural Health shall provide information to the Department of Revenue about all taxpayers that are eligible for a tax credit under this section, if required by ORS § 315.058. [2005 c.832 § 63; 2011 c.703 § 31; 2019 c.483 § 16]

Section 66, chapter 832, Oregon Laws 2005, provides:

ORS § 315.622 applies to tax credit certifications issued by the Office of Rural Health on or after January 1, 2006, and before January 1, 2028. [2005 c.832 § 66; 2009 c.913 § 26; 2013 c.750 § 16; 2019 c.579 § 28; 2023 c.490 § 10]