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.
