[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 219 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 219

To amend the Internal Revenue Code of 1986 to permit certain volunteer 
 fire departments to issue tax-exempt bonds for purposes of acquiring 
            ambulances or other emergency response vehicles.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 5, 1993

  Mr. Jacobs introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to permit certain volunteer 
 fire departments to issue tax-exempt bonds for purposes of acquiring 
            ambulances or other emergency response vehicles.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,  That (a) subparagraph 
(B) of section 150(e)(1) of the Internal Revenue Code of 1986 (relating 
to bonds of certain volunteer fire departments) is amended by striking 
``or firetruck'' and inserting ``or firetruck, ambulance, or other 
emergency response vehicle''.
    (b) The amendment made by subsection (a) shall apply to obligations 
issued after the date of the enactment of this Act.

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