A bill to amend the Internal Revenue Code of 1954 to exempt certain emergency medical transportation from the excise tax on transportation by air.

Amends the Internal Revenue Code to exempt from the excise tax on transportation by air any transportation by helicopter if such helicopter: (1) does not use federally assisted facilities; (2) is primarily used for purposes of providing emergency medical services; and (3) is owned or leased by a nonprofit health care facility and is operated exclusively under the control of such facility.