463 
(A) internal revenue taxes have been deter-
mined, or customs duties liquidated, with re-
spect to such article before such date pursuant 
to a request made under the 1st proviso of sec-
tion 3(a) of such Act, or 
(B) such article is held on such date under 
the supervision of a customs officer pursuant to 
the 2d proviso of such section 3(a). 
(6) DEFINITIONS.—For purposes of this sub-
section— 
(A) IN GENERAL.—Terms used in this sub-
section which are also used in section 5702 of 
the Internal Revenue Code of 1986 shall have 
the respective meanings such terms have in 
such section. 
(B) SECRETARY.—The term ‘‘Secretary’’ 
means the Secretary of the Treasury or the 
Secretary’s delegate. 
(7) CONTROLLED
GROUPS.—Rules similar to 
the rules of section 5061(e)(3) of such Code shall 
apply for purposes of this subsection. 
(8) OTHER LAWS APPLICABLE.—All provisions 
of law, including penalties, applicable with respect to 
the taxes imposed by section 5701 of such Code 
shall, insofar as applicable and not inconsistent with 
VerDate Aug 31 2005 
05:18 Jul 25, 2007
Jkt 059200
PO 00000
Frm 00463
Fmt 6652
Sfmt 6201
E:\BILLS\H3162.IH
H3162
bajohnson on PROD1PC77 with BILLS
464 
the provisions of this subsection, apply to the floor 
stocks taxes imposed by paragraph (1), to the same 
extent as if such taxes were imposed by such section 
5701. The Secretary may treat any person who bore 
the ultimate burden of the tax imposed by para-
graph (1) as the person to whom a credit or refund 
under such provisions may be allowed or made. 
SEC. 1002. EXEMPTION FOR EMERGENCY MEDICAL SERV-
ICES 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 im-
posed 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) EMERGENCY MEDICAL SERVICES.—No tax 
shall be imposed under this section on any liquid 
sold for use in, or used in, any ambulance for pur-
poses of providing transportation for emergency 
medical services. The preceding sentence shall not 
apply to any liquid used after December 31, 2009.’’. 
VerDate Aug 31 2005 
05:18 Jul 25, 2007
Jkt 059200
PO 00000
Frm 00464
Fmt 6652
Sfmt 6201
E:\BILLS\H3162.IH
H3162
bajohnson on PROD1PC77 with BILLS
465 
(b) FUELS NOT USED FOR TAXABLE PURPOSES.— 
Section 6427 of such Code is amended by inserting after 
subsection (e) the following new subsection: 
‘‘(f) USE TO PROVIDE EMERGENCY MEDICAL SERV-
ICES.—Except as provided in subsection (k), if any fuel 
on which tax was imposed by section 4081 or 4041 is used 
in an 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, 2009.’’. 
(c) TIME FOR FILING CLAIMS; PERIOD COVERED.— 
Paragraphs (1) and (2)(A) of section 6427(i) of such Code 
are each amended by inserting ‘‘(f),’’ after ‘‘(d),’’. 
(d) CONFORMING AMENDMENT.—Section 6427(d) of 
such Code is amended by striking ‘‘4041(l)’’ and inserting 
‘‘4041(l)(1)’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to fuel used in transportation pro-
vided in quarters beginning after the date of the enact-
ment of this Act. 
Æ 
VerDate Aug 31 2005 
05:18 Jul 25, 2007
Jkt 059200
PO 00000
Frm 00465
Fmt 6652
Sfmt 6301
E:\BILLS\H3162.IH
H3162
bajohnson on PROD1PC77 with BILLS