[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 635 Introduced in House (IH)]







104th CONGRESS
  1st Session
                                H. R. 635

  To amend the Internal Revenue Code of 1986 to expand the excise tax 
 exemption for air transportation for the purpose of providing medical 
                                 care.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 23, 1995

   Mr. Herger (for himself, Mr. Hancock, and Ms. Dunn of Washington) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to expand the excise tax 
 exemption for air transportation for the purpose of providing medical 
                                 care.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXPANSION OF EXCISE TAX EXEMPTION FOR TRANSPORTATION BY AIR 
              FOR MEDICAL CARE.

    (a) In General.--Subsection (f) of section 4261 of the Internal 
Revenue Code of 1986 (relating to exemption for certain emergency 
medical transportation) is amended to read as follows:
    ``(f) Exemption for Medical Transportation.--No tax shall be 
imposed under this section or section 4271 on any air transportation 
for the purpose of providing medical care if such transportation is not 
scheduled and is not along regular routes.''
    (b) Effective Date.--The amendment made by this section shall apply 
to transportation beginning on or after the date of the enactment of 
this Act, but shall not apply to amounts paid before such date.
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