HR 6243
110th CONGRESS
2d Session
H. R. 6243
To amend the Internal Revenue Code of 1986 to provide an exemption
from the Federal motor fuels excise tax for ground emergency and non-emergency
ambulance services.
IN THE HOUSE OF REPRESENTATIVES
June 11, 2008
Mr. RAMSTAD 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 provide an exemption
from the Federal motor fuels excise tax for ground emergency and non-emergency
ambulance services.
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited at the `Ambulance Fuel Tax Relief Act of 2008'.
SEC. 2. EXEMPTION FOR GROUND AMBULANCE SERVICES TRANSPORTATION.
(a) In General- Subsection (l) of section 4041 of the Internal Revenue Code
of 1986 is amended to read as follows:
`(l) Exemption for Certain Uses-
`(1) CERTAIN AIRCRAFT- No tax shall be imposed under this section on any
liquid sold for use in, or used in, a helicopter or a fixed-wing aircraft
for purposes of providing transportation with respect to which the requirements
of subsection (f) or (g) of section 4261 are met.
`(2) GROUND AMBULANCE SERVICES- No tax shall be imposed under this section
on any liquid sold for use in, or used in, any ground ambulance for purposes
of providing medically necessary ambulance services described in section
1861(s)(7) of the Social Security Act (42 U.S.C. 1395x(s)(7)). The preceding
sentence shall not apply to any liquid sold or used after December 31, 2012.'.
(1) IN GENERAL- Section 6427 of such Code (relating to fuels not used for
taxable purposes) is amended by inserting after subsection (f) the following
new subsection:
`(g) Use To Provide Ambulance Services- Except as provided in subsection (k),
if any fuel on which tax was imposed by section 4041 or 4081 is used in an
ground ambulance for a purpose described in section 4041(l)(2), the Secretary
shall pay (without interest) to the ultimate purchaser of such fuel an amount
equal to the aggregate amount of the tax imposed on such fuel. The preceding
sentence shall not apply to any liquid used after December 31, 2012.'.
(2) TIME FOR FILING CLAIMS; PERIOD COVERED- Paragraphs (1) and (2)(A) of
section 6427(i) of such Code are each amended by inserting `(g),' after
`(d),'.
(3) CONFORMING AMENDMENT- Section 6427(d) of such Code is amended by striking
`4041(l)' and inserting `4041(l)(1)'.
(c) Effective Date- The amendments made by this section shall apply to fuel
used in transportation provided in calendar quarters beginning after the date
of the enactment of this Act.
END
