A bill to amend the Internal Revenue Code of 1954 to exempt certain emergency transportation of individuals from the excise tax on transportation by air, and for other purposes.

Summary

Amends the Internal Revenue Code to exempt from the excise tax on transportation by air the transportation of an injured or ill person by an air ambulance which: (1) contains special equipment for purposes of transporting injured or ill persons and is used predominantly for the transportation of injured or ill persons; or (2) must have its seating modified to accommodate such persons. Exempts from such excise tax any air transportation by a helicopter which does not use federally assisted facilities. Exempts from the excise tax on aviation fuels any fuel sold for use in such an air ambulance or helicopter.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in House

  summary · EN · 24 January 1985

  Open at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.