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Text of the Ambulance Fuel Tax Relief Act of 2008

This bill was introduced on June 11, 2008, in a previous session of Congress, but was not enacted. The text of the bill below is as of Jun 11, 2008 (Introduced).

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Source: GPO

I

110th CONGRESS

2d Session

H. R. 6243

IN THE HOUSE OF REPRESENTATIVES

June 11, 2008

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.

1.

Short title

This Act may be cited at the Ambulance Fuel Tax Relief Act of 2008.

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.

.

(b)

Refunds

(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.