,i  #aah? ,,congress  #a/ ,session  ,h4 
,r4 #dgai  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #ah1 #bjbc,mr4  
,panetta 7= himself & ,mr4 ,ob]nolte7   
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to make p[]$-lift aircraft
 eligible = c]ta9 exemptions f taxes on 
air transportation4  #a4 ,%ort title    
,?is ,act may be cit$ z ! ,advanc$ ,air 
,mobility ,tax ,exemption ,p>ity ,act ( 
#bjbc4  #b4 ,p[]$-lift aircraft made    
eligible = c]ta9 exemptions f taxes on  
air transportation  7a7 ,exemption = m9+
 & timb] uses ,section #dbfa7;f7 ( !    
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 9 p>agraph 7#a71 by ins]t+ 
or p[]$-lift aircraft aft] helicopt]1   
7#b7 9 p>agraph 7#b71 by /rik+ or by    
fix$-w+ aircraft & ins]t+ 1 p[]$-lift   
aircraft1 or fix$-w+ aircraft11 &  7#c7 
9 ! matt] foll[+ p>agraph 7#b7-- 7,a7 by
 /rik+ helicopt] or fix$-w+ aircraft &  
ins]t+ helicopt]1 p[]$-lift aircraft1 or

 fix$-w+ aircraft1 &  7,b7 by /rik+     
helicopt] transportation & ins]t+       
helicopt] or p[]$-lift aircraft         
transportation4  7b7 ,exemption = air   
ambulances ,section #dbfa7;g77#a7 ( su* 
,code is am5d$ by ins]t+ or p[]$-lift   
aircraft aft] helicopt]4  7c7           
,p[]$-,lift aircraft def9$ ,section     
#dbfa ( su* ,code is am5d$ by add+ at ! 
end ! foll[+ new subsection3  7l7       
,p[]$-,lift aircraft ,= purposes ( ?is  
section1 ! t]m p[]$-lift aircraft means 
a heavi]-?an-air aircraft :i*-- 7#a7 is 
capable ( v]tical take(f1 v]tical l&+1 &
 l[ spe$ flight1  7#b7 dep5ds pr9cipally
 on eng9e-driv5 lift devices or eng9e   
?ru/ = lift dur+ flight maneuv]s        
describ$ 9 p>agraph 7#a71 &  7#c7 dep5ds
 pr9cipally on "o or m non-rotat+       
airfoils = lift dur+ horizontal flight4 
4  7d7 ,regulatory exemptions ,9 ! case 
( any exemption f ! taxes impos$ "u     
section #dbfa or #dbga ( ! ,int]nal     
,rev5ue ,code ( #aihf :i* is provid$ "u 
any regulation or o!r guidance issu$ by 

! ,secret>y ( ! ,treasury 7or !         
,secret>y's delegate7 ) respect to      
transportation by helicopt] or fix$-w+  
aircraft-- 7#a7 su* exemption %all also 
apply to p[]$-lift aircraft 7z def9$ 9  
section #dbfa7l7 ( su* ,code 7z add$ by 
?is section71 &  7#b7 su* ,secret>y 7or 
delegate7 %all modify su* regulation or 
o!r guidance consi/5t ) ! purposes (    
p>agraph 7#a74  7e7 ,effective date     
7#a7 ,9 g5]al ,! am5dm5ts made by ?is   
section %all take effect on ! fir/ day (
 ! fir/ cal5d> qu>t] beg9n+ m ?an #fj   
days aft] ! date ( ! enactm5t ( ?is     
,act4  7#b7 ,regulatory exemptions      
,subsection 7d7 %all take effect z if   
su* subsection 7 an am5dm5t to :i*      
p>agraph 7#a7 applies4