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S 358 104th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to provide for an excise tax exemption for certain emergency medical transportation by air ambulance.

Introduced: April 24, 1996 See on congress.gov
Taxation AircraftAmbulancesEmergency ManagementEmergency medical services
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Excise taxHealthMedicareSocial WelfareTax exemptionTransportation and Public Works
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This bill died when the 104th Congress ended
It never became law before the 104th Congress (1995–1996) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 6, 1995
Read twice and referred to the Committee on Finance.
Feb 6, 1995
Sponsor introductory remarks on measure. (CR S2213)
Feb 6, 1995
Introduced in Senate
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 Latest action February 6, 1995

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to provide an exemption from the excise tax for transportation by an aircraft for an emergency medical condition or for an appropriate transfer to a medical facility. (Current tax law refers to air transportation by helicopter.)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Wyden, Ron
Oregon · Apr 24, 1996
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APA
U.S. Congress. (2026). S. 358: A bill to amend the Internal Revenue Code of 1986 to provide for an excise tax exemption for certain emergency medical transportation by air ambulance.. 104th Congress. Open America. https://openamerica.io/bill/104-S-358/
MLA
"S. 358: A bill to amend the Internal Revenue Code of 1986 to provide for an excise tax exemption for certain emergency medical transportation by air ambulance.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-S-358/.
Bluebook (legal)
S. 358, 104th Cong. (2026), https://openamerica.io/bill/104-S-358/.
Markdown link
[S. 358: A bill to amend the Internal Revenue Code of 1986 to provide for an excise tax exemption for certain emergency medical transportation by air ambulance.](https://openamerica.io/bill/104-S-358/)
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