[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[S. 358 Introduced in Senate (IS)]







104th CONGRESS
  1st Session
                                 S. 358

To amend the Internal Revenue Code of 1986 to provide for an excise tax 
     exemption for certain emergency medical transportation by air 
                               ambulance.


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                   IN THE SENATE OF THE UNITED STATES

             February 6 (legislative day, January 30), 1995

 Mr. Heflin (for himself and Mr. Lott) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to provide for an excise tax 
     exemption for certain emergency medical transportation by air 
                               ambulance.

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

SECTION 1. EXCISE TAX EXEMPTION FOR CERTAIN EMERGENCY MEDICAL 
              TRANSPORTATION BY AIR AMBULANCE.

    (a) In General.--Subsection (f) of section 4261 of the Internal 
Revenue Code of 1986 (relating to imposition of tax on transportation 
by air) is amended to read as follows:
    ``(f) Exemption for Air Ambulances Providing Emergency Medical 
Transportation to Tertiary Care Facilities.--No tax shall be imposed 
under this section or section 4271 on transportation by an aircraft--
            ``(1) for an emergency medical condition (as defined in 
        section 1867(e)(1) of the Social Security Act), or
            ``(2) which satisfies the requirements of an appropriate 
        transfer (as defined in section 1867(c)(2) of such Act).''
    (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.
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