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Specifies that emergency medical services, including emergency ambulance services, are essential services in Indiana. Specifies that the provision of emergency medical services is an essential purpose of political subdivisions. Requires the county commissioners of each county to: (1) identify areas that are unserved by emergency ambulance services; and (2) provide emergency ambulance services to those areas by establishing a county emergency ambulance service, contracting with a public, private, or nonprofit provider of emergency ambulance services, or by any other available means. Allows a governing body to opt out of the requirement to provide emergency ambulance services to unserved areas in certain cases. Provides that a county governing body that opts out of the provision of emergency ambulance services is immune from civil liability for personal injury or death resulting from a lack of emergency ambulance services in an area of the county.