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United States · Bill · S

S. 1661 (99th)

A bill to amend the Internal Revenue Code of 1954 to exempt certain emergency medical transportation from the excise tax on transportation by air.

openUnited States· United States Congress· EN

Introduced

19 September 1985

Last action

Status

Committee on Finance requested executive comment from OMB, Treasury Department.

Sponsors

Subjects

Discovery layer

Source updated

3 January 2025

Summary

Amends the Internal Revenue Code to exempt from the excise tax on transportation by air any transportation by helicopter if such helicopter: (1) does not use federally assisted facilities; (2) is primarily used for purposes of providing emergency medical services; and (3) is owned or leased by a nonprofit health care facility and is operated exclusively under the control of such facility.

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Versions

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Documents

1 official file

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Sources

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