Skip to main content
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
Sign in to write a letter Sign in to watch
This bill died when the 99th Congress ended
It never became law before the 99th Congress (1985–1986) 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 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
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

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 January 24, 1985

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Kaptur, Marcy
Ohio · Aug 1, 1985
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 734: 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.. 99th Congress. Open America. https://openamerica.io/bill/99-HR-734/
MLA
"H.R. 734: 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.." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-HR-734/.
Bluebook (legal)
H.R. 734, 99th Cong. (2026), https://openamerica.io/bill/99-HR-734/.
Markdown link
[H.R. 734: 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.](https://openamerica.io/bill/99-HR-734/)
Report a problem