HR 734
99th Congress
House
Taxation
Aircraft
Ambulances
Aviation
Aviation fuels
Emergency medical services
Excise tax
Health facilities
Helicopters
Petroleum and petroleum products
Tax exemption
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.
Introduced: January 24, 1985
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 24, 1985
Referred to House Committee on Ways and Means.
Jan 24, 1985
Introduced in House
Plain-English 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.
What's happening now
Referred to House Committee on Ways and Means.
Committees of jurisdiction
1
Cosponsors
1