II 

116TH CONGRESS 

1ST SESSION S. 1560 

To amend the Internal Revenue Code of 1986 to provide for a credit against 

tax for improving the safety of fuel systems in emergency medical rotorcraft. 

IN THE SENATE OF THE UNITED STATES 

MAY 21, 2019 

Mr. GARDNER (for himself and Mr. BENNET) 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 a credit against tax for improving the safety of 

fuel systems in emergency medical rotorcraft. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Safe Helicopters Now 

5 Act’’. 

6 SEC. 2. CREDIT FOR IMPROVING SAFETY OF FUEL SYSTEMS 

7 IN EMERGENCY MEDICAL ROTORCRAFT. 

8 (a) IN GENERAL.—Subpart B of part IV of sub9 chapter A of chapter 1 of the Internal Revenue Code of 


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1 1986 is amended by inserting after section 30D the fol2 lowing new section: 

3 ‘‘SEC. 30E. IMPROVING SAFETY OF FUEL SYSTEMS IN EMER4 GENCY MEDICAL ROTORCRAFT. 

5 ‘‘(a) IN GENERAL.—There shall be allowed as a cred6 it against the tax imposed by this chapter for the taxable 

7 year an amount equal to 10 percent of the qualified fuel 

8 system improvement costs which are paid or incurred by 

9 the taxpayer during the taxable year. 

10 ‘‘(b) DEFINITIONS.—For purposes of this section— 

11 ‘‘(1) QUALIFIED FUEL SYSTEM IMPROVEMENT

12 COSTS.—The term ‘qualified fuel system improve13 ment costs’ means costs paid or incurred to make 

14 qualified changes to a fuel system in an emergency 

15 medical rotorcraft that did not, before such changes, 

16 meet the requirements described in paragraph 

17 (2)(A). 

18 ‘‘(2) QUALIFIED CHANGES.—The term ‘quali19 fied changes’ means— 

20 ‘‘(A) changes necessary to make a fuel sys21 tem compliant with the requirements under— 

22 ‘‘(i) paragraphs (1), (2), (3), (5), and 

23 (6) of section 27.952(a), section 27.952(c), 

24 section 27.952(f), section 27.952(g), sec25 tion 27.963(g) (but allowing for a minVerDate Sep 11 2014 01:18 May 30, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S1560.IS S1560

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1 imum puncture force of 250 pounds if suc2 cessfully drop tested in-structure), and sec3 tion 27.975(b) of title 14, Code of Federal 

4 Regulations, as in effect on the date of en5 actment of this section, or 

6 ‘‘(ii) paragraphs (1), (2), (3), (5), and 

7 (6) of section 29.952(a), section 29.952(c), 

8 section 29.952(f), section 29.952(g), sec9 tion 29.963(b) (but allowing for a min10 imum puncture force of 250 pounds if suc11 cessfully drop tested in-structure), and 

12 29.975(a)(7) of such title as so in effect, 

13 and 

14 ‘‘(B) such changes as the Secretary deter15 mines are necessary to result in a fuel system 

16 that has equivalent crash resistance to a fuel 

17 system compliant with the requirements under 

18 clause (i) or (ii) of subparagraph (A). 

19 ‘‘(3) EMERGENCY MEDICAL ROTORCRAFT.—The 

20 term ‘emergency medical rotorcraft’ means, with re21 spect to a taxable year, a rotorcraft that is used for 

22 the provision of emergency medical services during 

23 such year.’’. 


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1 (b) CLERICAL AMENDMENT.—The table of sections 

2 for such subpart B is amended by inserting after the item 

3 relating to section 30D the following new item: 

‘‘Sec. 30E. Improving safety of fuel systems in emergency medical rotorcraft.’’. 

4 (c) EFFECTIVE DATE.—The amendments made by 

5 this section shall apply to taxable years beginning after 

6 December 31, 2018. 

Æ 


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