,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #aefj  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #ba1 #bjai,mr4    
,g>dn] 7= himself & ,mr4 ,b5net7        
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide = a    
cr$it aga9/ tax = improv+ ! safety (    
fuel sy/ems 9 em]g5cy m$ical rotorcraft4
  #a4 ,%ort title ,?is ,act may be cit$ 
z ! ,safe ,helicopt]s ,n[ ,act4  #b4    
,cr$it = improv+ safety ( fuel sy/ems 9 
em]g5cy m$ical rotorcraft  7a7 ,9 g5]al 
,subp>t ,b ( "p ,,iv ( sub*apt] ,a (    
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by ins]t+ aft] section   
#cj;,d ! foll[+ new section3  #cj;,e4   
,improv+ safety ( fuel sy/ems 9 em]g5cy 
m$ical rotorcraft  7a7 ,9 g5]al ,!re    
%all be all[$ z a cr$it aga9/ ! tax     
impos$ by ?is *apt] = ! taxable ye> an  
am\nt equal to #aj p]c5t ( ! qualifi$   
fuel sy/em improvem5t co/s :i* are paid 
or incurr$ by ! taxpay] dur+ ! taxable  

ye>4  7b7 ,def9itions ,= purposes ( ?is 
section-- 7#a7 ,qualifi$ fuel sy/em     
improvem5t co/s ,! t]m qualifi$ fuel    
sy/em improvem5t co/s means co/s paid or
 incurr$ to make qualifi$ *anges to a   
fuel sy/em 9 an em]g5cy m$ical          
rotorcraft t did n1 be=e su* *anges1    
meet ! requirem5ts describ$ 9 p>agraph  
7#b77;,a74  7#b7 ,qualifi$ *anges ,! t]m
 qualifi$ *anges means-- 7,a7 *anges    
necess>y to make a fuel sy/em compliant 
) ! requirem5ts "u-- 7i7 p>agraphs 7#a71
 7#b71 7#c71 7#e71 & 7#f7 ( section     
#bg4ieb7;a71 section #bg4ieb7;c71       
section #bg4ieb7;f71 section            
#bg4ieb7;g71 section #bg4ifc7;g7 7b     
all[+ = a m9imum puncture =ce ( #bej    
p\nds if successfully drop te/$         
9-/ructure71 & section #bg4ige7;b7 (    
title #ad1 ,code ( ,f$]al ,regulations1 
z 9 effect on ! date ( enactm5t ( ?is   
section1 or  7ii7 p>agraphs 7#a71 7#b71 
7#c71 7#e71 & 7#f7 ( section            
#bi4ieb7;a71 section #bi4ieb7;c71       
section #bi4ieb7;f71 section            

#bi4ieb7;g71 section #bi4ifc7;b7 7b     
all[+ = a m9imum puncture =ce ( #bej    
p\nds if successfully drop te/$         
9-/ructure71 & #bi4ige7;a77#g7 ( su*    
title z s 9 effect1 &  7,b7 su* *anges z
 ! ,secret>y det]m9es are necess>y to   
result 9 a fuel sy/em t has equival5t   
cra% resi/ance to a fuel sy/em compliant
 ) ! requirem5ts "u clause 7i7 or 7ii7 (
 subp>agraph 7,a74  7#c7 ,em]g5cy m$ical
 rotorcraft ,! t]m em]g5cy m$ical       
rotorcraft means1 ) respect to a taxable
 ye>1 a rotorcraft t is us$ = !         
provision ( em]g5cy m$ical s]vices dur+ 
su* ye>4  4  7b7 ,cl]ical am5dm5t ,!    
table ( sections = su* subp>t ,b is     
am5d$ by ins]t+ aft] ! item relat+ to   
section #cj;,d ! foll[+ new item3 ,sec4 
#cj;,e4 ,improv+ safety ( fuel sy/ems 9 
em]g5cy m$ical rotorcraft44  7c7        
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjah4