,i  #aagth ,,congress  #b;d ,session    
,h4 ,r4 #geba  ,,in ,,the ,,house ,,of  
,,representatives  ,april #ad1 #bjbb,mr4
 ,neguse 7for himself1 ,mr4 ,perlmutter1
 ,mr4 ,carson1 ,ms4 ,norton1 ,mrs4      
,carolyn ,b4 ,maloney of ,new ,york1 and
 ,mr4 ,cohen7 introduced the following  
bill2 which was referred to the         
,committee on ,ways and ,means1 and in  
addition to the ,committee on           
,transportation and ,infrastructure1 for
 a period to be subsequently determined 
by the ,speaker1 in each case for       
consideration of such provisions as fall
 within the jurisdiction of the         
committee concerned  ,a ,,bill  ,to     
amend title #di1 ,united ,states ,code1 
to require that certain rotorcraft      
manufactured before ,april #e1 #bjbj1   
comply with requirements relating to    
fuel system crash resistance1 and for   
other purposes4  #a4 ,short title ,this 
,act may be cited as the ,helicopter    
,passenger ,protection ,act4  #b4       
,helicopter fuel system safety ,section 

#ddgcg of title #di1 ,united ,states    
,code1 is amended-- 7#a7 in subsection  
7a77#b7 by striking the date that is #ah
 months after the date of enactment of  
this section and inserting ,april #e1   
#bjbj2  7#b7 by redesignating           
subsections 7b7 and 7c7 as subsections  
7c7 and 7d71 respectively2 and  7#c7 by 
inserting after subsection 7a7 the      
following3  7b7 ,prohibition for        
rotorcraft manufactured before ,april   
#e1 #bjbj  7#a7 ,in general ,not later  
than #e years after the date of         
enactment of this subsection1 a person  
may not operate in ,united ,states      
airspace a rotorcraft manufactured      
before ,april #e1 #bjbj1 for which the  
,administrator of the ,federal ,aviation
 ,administration has issued a standard  
airworthiness certificate1 unless such  
rotorcraft includes a fuel system that  
is certified by the ,administrator to-- 
7,a7 comply with the requirements       
applicable to the category of the       
rotorcraft under paragraphs 7#a71 7#b71 

7#c71 7#e71 and 7#f7 of section         
#bg4ieb7;a71 section #bg4ieb7;f71 and   
section #bg4ifc7;g7 7but allowing for a 
minimum puncture force of #bej pounds7  
or paragraphs 7#a71 7#b71 7#c71 7#e71   
and 7#f7 of section #bi4ieb7;a71 section
 #bi4ieb7;f71 and section #bi4ifc7;b7   
7but allowing for a minimum puncture    
force of #bej pounds7 of title #ad1     
,code of ,federal ,regulations1 as in   
effect on the date of enactment of this 
subsection2 or  7,b7 employ other means 
acceptable to the ,administrator to     
provide an equivalent level of fuel     
system crash resistance4  7#b7          
,exception ,this subsection shall not   
apply to an unmanned aircraft that does 
not carry any occupants4  4  #c4 ,credit
 for improving safety of fuel systems in
 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 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 a 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 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  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 rotorcraft4  4

  7c7 ,effective date ,the amendments   
made by this section shall apply to     
taxable years beginning after ,december 
#ca1 #bjbb4