Ambulance Fuel Tax Relief Act of 2008

Ambulance Fuel Tax Relief Act of 2008 - Amends the Internal Revenue Code to exempt motor fuels used in providing medically necessary ambulance services from the excise tax on such fuels. Terminates such exemption after 2012.

[Congressional Bills 110th Congress]
[From the U.S. Government Printing Office]
[H.R. 6243 Introduced in House (IH)]







110th CONGRESS
  2d Session
                                H. R. 6243

To amend the Internal Revenue Code of 1986 to provide an exemption from 
    the Federal motor fuels excise tax for ground emergency and non-
                     emergency ambulance services.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 11, 2008

 Mr. Ramstad 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 an exemption from 
    the Federal motor fuels excise tax for ground emergency and non-
                     emergency ambulance services.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited at the ``Ambulance Fuel Tax Relief Act of 
2008''.

SEC. 2. EXEMPTION FOR GROUND AMBULANCE SERVICES 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 imposed 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) Ground ambulance services.--No tax shall be imposed 
        under this section on any liquid sold for use in, or used in, 
        any ground ambulance for purposes of providing medically 
        necessary ambulance services described in section 1861(s)(7) of 
        the Social Security Act (42 U.S.C. 1395x(s)(7)). The preceding 
        sentence shall not apply to any liquid sold or used after 
        December 31, 2012.''.
    (b) Refunds.--
            (1) In general.--Section 6427 of such Code (relating to 
        fuels not used for taxable purposes) is amended by inserting 
        after subsection (f) the following new subsection:
    ``(g) Use To Provide Ambulance Services.--Except as provided in 
subsection (k), if any fuel on which tax was imposed by section 4041 or 
4081 is used in an ground 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, 2012.''.
            (2) Time for filing claims; period covered.--Paragraphs (1) 
        and (2)(A) of section 6427(i) of such Code are each amended by 
        inserting ``(g),'' after ``(d),''.
            (3) Conforming amendment.--Section 6427(d) of such Code is 
        amended by striking ``4041(l)'' and inserting ``4041(l)(1)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to fuel used in transportation provided in calendar quarters 
beginning after the date of the enactment of this Act.
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