A credit or refund may be allowed for the excise tax on fuel used
for certain helicopter and fixed-wing air ambulance uses.
Certain helicopter uses.
Fuel is used in a qualifying helicopter use when the helicopter is
used for any of the following purposes.
- Transporting individuals, equipment, or supplies in the
exploration for, or the development or removal of, hard minerals, oil,
or gas.
- Planting, cultivating, cutting, transporting, or caring for
trees (including logging operations).
- Providing transportation for emergency medical
services.
During a use described in items (1) and (2), the helicopter must
not take off from, or land at, a facility eligible for assistance
under the Airport and Airway Development Act of 1970, or otherwise use
services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. For item (1), treat
each flight segment as a separate flight.
Fixed-wing air ambulance uses.
Fuel is used in a qualifying fixed-wing air ambulance use when the
aircraft is providing emergency medical services. The aircraft must be
equipped for and exclusively dedicated on that flight to acute care
emergency medical services.
Previous | First | Next
Publication Index | 2000 Tax Help Archives | Tax Help Archives | Home
