I 
115TH CONGRESS 
2D SESSION 
H. R. 6832 
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 HOUSE OF REPRESENTATIVES 
SEPTEMBER 17, 2018 
Mr. POLIS (for himself and Mr. PERLMUTTER) 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 
for a credit against tax for improving the safety of 
fuel systems in emergency medical rotorcraft. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Safe Helicopters Now 
Act’’. 
SEC. 2. CREDIT FOR IMPROVING SAFETY OF FUEL SYSTEMS 
IN EMERGENCY MEDICAL ROTORCRAFT. 
(a) IN GENERAL.—Subpart B of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 is amended by inserting after section 30D the fol-
lowing new section: 
‘‘SEC. 30E. IMPROVING SAFETY OF FUEL SYSTEMS IN EMER-
GENCY MEDICAL ROTORCRAFT. 
‘‘(a) IN GENERAL.—There shall be allowed as a cred-
it against the tax imposed by this chapter for the taxable 
year an amount equal to 10 percent of the qualified fuel 
system improvement costs which are paid or incurred by 
the taxpayer during the taxable year. 
‘‘(b) DEFINITIONS.—For purposes of this section— 
‘‘(1) QUALIFIED FUEL SYSTEM IMPROVEMENT 
COSTS.—The term ‘qualified fuel system improve-
ment costs’ means costs paid or incurred to make 
qualified changes to a fuel system in an emergency 
medical rotorcraft that did not, before such changes, 
meet the requirements described in paragraph 
(2)(A). 
‘‘(2) QUALIFIED CHANGES.—The term ‘quali-
fied changes’ means— 
‘‘(A) changes necessary to make a fuel sys-
tem compliant with the requirements under— 
‘‘(i) paragraphs (1), (2), (3), (5), and 
(6) of section 27.952(a), section 27.952(c), 
section 27.952(f), section 27.952(g), sec-
tion 27.963(g) (but allowing for a min-
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imum puncture force of 250 pounds if suc-
cessfully drop tested in-structure), and sec-
tion 27.975(b) of title 14, Code of Federal 
Regulations as in effect on the date of en-
actment, or 
‘‘(ii) paragraphs (1), (2), (3), (5), and 
(6) of section 29.952(a), section 29.952(c), 
section 29.952(f), section 29.952(g),section 
29.963(b) (but allowing for a minimum 
puncture force of 250 pounds if success-
fully 
drop 
tested 
in-structure), 
and 
29.975(a)(7) of such title as so in effect, 
and 
‘‘(B) such changes as the Secretary deter-
mines are necessary to result in a fuel system 
that has equivalent crash resistance to a fuel 
system compliant with the requirements under 
clause (i) or (ii) of subparagraph (A). 
‘‘(3) EMERGENCY MEDICAL ROTORCRAFT.—The 
term ‘emergency medical rotorcraft’ means, with re-
spect to a taxable year, a rotorcraft that is used for 
the provision of emergency medical services during 
such year.’’. 
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(b) CLERICAL AMENDMENT.—The table of sections 
for such subpart A is amended by inserting after the item 
relating to section 30D the following new item: 
‘‘Sec. 30E. Improving safety of fuel systems in emergency medical rotorcraft.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2018. 
Æ 
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