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.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
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