,,ii  #aafth ,,congress  #ast ,session  
,s4 #aefj  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,may #ba1      
#bjai,mr4 ,gardner 7for himself and ,mr4
 ,bennet7 introduced the following bill2
 which was read twice and referred to   
the ,committee on ,finance  ,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 ,regulations1 as in effect on  
the date of enactment of this section1  
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 ,b 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