No, you cannot deduct the training expenses for an EMT certification.
Per IRS Topic 513 to be deductible, your expenses must be for education that (1) maintains or improves skills needed in your present work or (2) a law requires to keep your present salary, status or job. However, even if the education meets either of these tests, the education can't be part of a program that will qualify you for a new trade or business or that you need to meet the minimal educational requirements of your present trade or business.
If you are not in the EMT profession the training expenses would qualify you for a new trade or business.
If you are currently working for the organization and need the training to maintain the EMT Certification the training would be considered an employee business expense.
The Tax Cuts and Jobs Act suspended miscellaneous itemized deductions subject to the 2% floor under section 67(a) of the Internal Revenue Code unless you are an Armed Forces reservist, a qualified performing artist, a fee-basis state or local government official, or an employee with impairment-related work expenses.
Due to the suspension of miscellaneous itemized deductions subject to the 2% floor under section 67(a), employees who do not fit into one of the listed categories cannot deduct employee business expenses.
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