,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #fge  ,,in ,,the ,,house ,,of   
,,representatives  ,january #ag1        
#bjai,mr4 ,neguse 7for himself and ,mr4 
,perlmutter7 introduced the following   
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to provide for a credit 
against tax for improving the safety of 
fuel systems in emergency medical       
rotorcraft4  #a4 ,short title ,this ,act
 may be cited as the ,safe ,helicopters 
,now ,act4  #b4 ,credit for improving   
safety of fuel systems in emergency     
medical rotorcraft  7a7 ,in general     
,subpart ,b of part ,,iv of subchapter  
,a of chapter #a of the ,internal       
,revenue ,code of #aihf is amended by   
inserting after section #cj;,d the      
following new section3  #cj;,e4         
,improving safety of fuel systems in    
emergency medical rotorcraft  7a7 ,in   
general ,there shall be allowed as a    
credit against the tax imposed by this  

chapter for the taxable year an amount  
equal to #aj percent of the qualified   
fuel system improvement costs which are 
paid or incurred by the taxpayer during 
the taxable year4  7b7 ,definitions ,for
 purposes of this section-- 7#a7        
,qualified fuel system improvement costs
 ,the term qualified fuel system        
improvement costs means costs paid or   
incurred to make qualified changes to a 
fuel system in an emergency medical     
rotorcraft that did not1 before such    
changes1 meet the requirements described
 in paragraph 7#b77;,a74  7#b7          
,qualified changes ,the term qualified  
changes means-- 7,a7 changes necessary  
to make a fuel system compliant with the
 requirements under--  7i7 paragraphs   
7#a71 7#b71 7#c71 7#e71 and 7#f7 of     
section #bg4ieb7;a71 section            
#bg4ieb7;c71 section #bg4ieb7;f71       
section #bg4ieb7;g71 section #bg4ifc7;g7
 7but allowing for a minimum puncture   
force of #bej pounds if successfully    
drop tested in-structure71 and section  

#bg4ige7;b7 of title #ad1 ,code of      
,federal ,regulations as in effect on   
the date of enactment1 or  7ii7         
paragraphs 7#a71 7#b71 7#c71 7#e71 and  
7#f7 of section #bi4ieb7;a71 section    
#bi4ieb7;c71 section #bi4ieb7;f71       
section #bi4ieb7;g71 section #bi4ifc7;b7
 7but allowing for a minimum puncture   
force of #bej pounds if successfully    
drop tested in-structure71 and          
#bi4ige7;a77#g7 of such title as so in  
effect1 and  7,b7 such changes as the   
,secretary determines are necessary to  
result in a fuel system that has        
equivalent crash resistance to a fuel   
system compliant with the requirements  
under clause 7i7 or 7ii7 of subparagraph
 7,a74  7#c7 ,emergency medical         
rotorcraft ,the term emergency medical  
rotorcraft means1 with respect to a     
taxable year1 a rotorcraft that is used 
for the provision of emergency medical  
services during such year4  4  7b7      
,clerical amendment ,the table of       
sections for such subpart ,a is amended 

by inserting after the item relating to 
section #cj;,d the following new item3  
,sec4 #cj;,e4 ,improving safety of fuel 
systems in emergency medical            
rotorcraft44  7c7 ,effective date ,the  
amendments made by this section shall   
apply to taxable years beginning after  
,december #ca1 #bjah4