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.
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