I

103D CONGRESS

1ST SESSION H. R. 1767

To amend the Internal Revenue Code of 1986 to permit the issuance of

tax-exempt bonds by certain organizations providing rescue and emergency medical services.

IN THE HOUSE OF REPRESENTATIVES

APRIL 21, 1993

Mr. LANCASTER (for himself, Mr. HOYER, Mr. HASTINGS, Mr. GALLEGLY,

Mr. ROBERTS, Mr. SLATTERY, and Mr. GUNDERSON) 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 permit

the issuance of tax-exempt bonds by certain organizations providing rescue and emergency medical services.

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 ‘‘Emergency Medical

5 Services Enhancement Act of 1993’’.
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1 SEC. 2. ISSUANCE OF TAX-EXEMPT BONDS BY ORGANIZA2 TIONS PROVIDING RESCUE AND EMERGENCY

3 MEDICAL SERVICES.

4 (a) GENERAL RULE.—Subsection (e) of section 150

5 of the Internal Revenue Code of 1986 is amended to read

6 as follows:

7 ‘‘(e) BONDS OF CERTAIN VOLUNTEER FIRE DEPART8 MENTS OR EMERGENCY SERVICE ORGANIZATIONS.—For

9 purposes of this part and section 103—

10 ‘‘(1) IN GENERAL.—A bond of a volunteer fire

11 or other emergency services organization shall be

12 treated as a bond of a political subdivision of a State

13 if—

14 ‘‘(A) such organization is a qualified volun15 teer fire or other emergency services organiza16 tion with respect to an area within the jurisdic17 tion of such political subdivision, and

18 ‘‘(B) such bond is issued as part of an

19 issue 95 percent or more of the net proceeds of

20 which are to be used for the acquisition, con21 struction, reconstruction, or improvement of—

22 ‘‘(i) a firehouse or other building used

23 or to be used by such organization in pro24 viding qualified services (including land

25 which is functionally related and subordi26 nate thereto), or
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1 ‘‘(ii) a firetruck, ambulance, or other

2 vehicle used or to be used by such organi3 zation in providing qualified services.

4 ‘‘(2) QUALIFIED VOLUNTEER FIRE OR OTHER

5 EMERGENCY SERVICES ORGANIZATION.—For pur6 poses of this subsection, the term ‘qualified volun7 teer fire or other emergency services organization’

8 means, with respect to a political subdivision of a

9 State, any organization—

10 ‘‘(A) which is organized and operated to

11 provide qualified services for persons in an area

12 (within the jurisdiction of such political subdivi13 sion) which is not provided with any other

14 qualified services of the type provided by such

15 organization, and

16 ‘‘(B) which is required (by written agree17 ment) by the political subdivision to furnish

18 qualified services in such area.

19 For purposes of subparagraph (A), other qualified

20 services provided in an area shall be disregarded in

21 determining whether an organization is a qualified

22 volunteer fire or other emergency services organiza23 tion if such other qualified services are provided by

24 a qualified volunteer fire or other emergency services

25 organization (determined with the application of this
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1 sentence) and such organization and the provider of

2 such other services have been continuously providing

3 qualified services to such area since January 1,

4 1981.

5 ‘‘(3) TREATMENT AS PRIVATE ACTIVITY BONDS

6 ONLY FOR CERTAIN PURPOSES.—Bonds which are

7 part of an issue which meets the requirements of

8 paragraph (1) shall not be treated as private activity

9 bonds except for purposes of sections 147(f) and

10 149(d).

11 ‘‘(4) QUALIFIED SERVICES.—For purposes of

12 this subsection, the term ‘qualified services’ means

13 any firefighting, rescue, or emergency medical serv14 ices.’’

15 (b) EFFECTIVE DATE.—The amendment made by

16 subsection (a) shall apply to obligations issued after the

17 date of the enactment of this Act.

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