I
105TH CONGRESS
1ST SESSION
H. R. 2613
To amend the Internal Revenue Code of 1986 to permit the issuance of
tax-exempt bonds by certain organizations providing rescue and emer-
gency medical services.
IN THE HOUSE OF REPRESENTATIVES
OCTOBER 6, 1997
Mr. ETHERIDGE 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 organiza-
tions providing rescue and emergency medical services.
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 ‘‘Emergency Medical
Services Enhancement Act of 1997’’.
SEC. 2. ISSUANCE OF TAX-EXEMPT BONDS BY ORGANIZA-
TIONS PROVIDING RESCUE AND EMERGENCY
MEDICAL SERVICES.
(a) GENERAL RULE.—Subsection (e) of section 150
of the Internal Revenue Code of 1986 is amended to read
as follows:
‘‘(e) BONDS OF CERTAIN VOLUNTEER FIRE DEPART-
MENTS OR EMERGENCY SERVICE ORGANIZATIONS.—For
purposes of this part and section 103—
‘‘(1) IN GENERAL.—A bond of a volunteer fire
or other emergency services organization shall be
treated as a bond of a political subdivision of a State
if—
‘‘(A) such organization is a qualified volun-
teer fire or other emergency services organiza-
tion with respect to an area within the jurisdic-
tion of such political subdivision, and
‘‘(B) such bond is issued as part of an
issue 95 percent or more of the net proceeds of
which are to be used for the acquisition, con-
struction, reconstruction, or improvement of—
‘‘(i) a firehouse or other building used
or to be used by such organization in pro-
viding qualified services (including land
which is functionally related and subordi-
nate thereto), or
‘‘(ii) a firetruck, ambulance, or other
vehicle used or to be used by such organi-
zation in providing qualified services.
‘‘(2) QUALIFIED VOLUNTEER FIRE OR OTHER
EMERGENCY
SERVICES
ORGANIZATION.—For pur-
poses of this subsection, the term ‘qualified volun-
teer fire or other emergency services organization’
means, with respect to a political subdivision of a
State, any organization—
‘‘(A) which is organized and operated to
provide qualified services for persons in an area
(within the jurisdiction of such political subdivi-
sion) which is not provided with any other
qualified services of the type provided by such
organization, and
‘‘(B) which is required (by written agree-
ment) by the political subdivision to furnish
qualified services in such area.
For purposes of subparagraph (A), other qualified
services provided in an area shall be disregarded in
determining whether an organization is a qualified
volunteer fire or other emergency services organiza-
tion if such other qualified services are provided by
a qualified volunteer fire or other emergency services
organization (determined with the application of this
sentence) and such organization and the provider of
such other services have been continuously providing
qualified services to such area since January 1,
1997.
‘‘(3) TREATMENT AS PRIVATE ACTIVITY BONDS
ONLY FOR CERTAIN PURPOSES.—Bonds which are
part of an issue which meets the requirements of
paragraph (1) shall not be treated as private activity
bonds except for purposes of sections 147(f) and
149(d).
‘‘(4) QUALIFIED
SERVICES.—For purposes of
this subsection, the term ‘qualified services’ means
any firefighting, rescue, or emergency medical serv-
ices.’’
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply to obligations issued after the
date of the enactment of this Act.
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