House bill would raise, extend volunteer EMS tax credit as rural services strain

House Committee on Revenue members heard May 6 public testimony on House Bill 3380, which would increase the existing personal income tax credit for rural volunteer emergency medical services providers from $250 to $1,000 beginning in tax year 2026 and extend the program’s sunset date to Jan. 1, 2030.

Representative Dacia Graber, the bill sponsor, told the committee Oregon’s rural EMS system is in a workforce crisis and stressed retention as an urgent short-term need while broader reforms take effect. “It is entirely possible that without receiving investment this session, we are facing a reality in which someone can experience a medical emergency in 1 of these regions, call 911 and no help will come,” Graber said.

The bill would also require the Office of Rural Health to submit an annual report detailing the number of taxpayers eligible for the credit to interim legislative committees on health care and the Oregon Emergency Medical Services program. The Legislative Revenue Office’s preliminary analysis, cited by Graber, estimates the change would reduce general fund revenue by roughly $100,000–$200,000 per year.

Agency and local officials described how volunteerism supports rural coverage. Robert Dominguez, director of the Oregon Office of Rural Health, told the committee Oregon has “104 licensed rural transporting EMS agencies,” of which 84 operate in rural areas and 20 in remote or frontier communities, and said many agencies face recruitment and retention barriers because volunteers must often travel for training at their own expense. Danielle Peckham of Jefferson County Fire and EMS said volunteers “are the backbone of rural EMS in Oregon” and recounted long mutual-aid responses that strain neighboring districts.

Ben Stange, Polk County Fire District No. 1 chief, said volunteers also staff community events and complete in-person training that adds significant drive time. “This is a part of rural health care,” he said, arguing the credit would be a relatively small investment to bolster statewide emergency access.

Office of Rural Health data cited at the hearing showed operational vulnerability: 24% of rural and 15% of remote agencies reported being in danger of service suspension or struggling to operate. The office’s 2025 survey of EMT tax credit recipients found 75% said the credit influenced their decision to continue volunteering and nearly 40% said they would stop or reduce hours without it; 85% said the current $250 credit was insufficient.

Tax Fairness Oregon’s Jody Weiser questioned whether a tax credit is the best tool for retention because some volunteers lack state income tax liability and would not benefit. “There are people who are providing these services that don't have a tax liability,” Weiser said, and recommended exploring grants or direct supports and training assistance.

Legislative Revenue Office staff noted current usage of the $250 credit has been near full uptake among filers and warned that raising the credit to $1,000 could change patterns of usage; LRO staff said a refundable credit would likely increase uptake further.

No committee vote or formal action on the bill was taken at the hearing; committee staff opened the record for written testimony and questions.

The public hearing collected testimony from local fire and EMS leaders, the Office of Rural Health, the sponsor and committee staff and closed before the committee moved to other bills. Supporters urged the committee to act quickly to prevent additional volunteer losses while longer-term EMS modernization measures proceed.