To amend the Internal Revenue Code of 1986 to expand the types of equipment which may be acquired with tax-exempt financing by volunteer fire departments and to provide a comparable treatment for emergency medical service organizations.

Summary

Amends the Internal Revenue Code to permit the issuance of tax-exempt bonds by volunteer fire departments to acquire ambulances or other emergency response vehicles. Treats a volunteer emergency medical service organization as if it were a volunteer fire department and such services were firefighting services for purposes of the tax-exempt bond rules.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 4 January 1995

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• Introduced in House (PDF)

  Introduced in House · EN · 4 January 1995

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• Introduced in House

  summary · EN · 4 January 1995

  Open at official source

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