A bill to amend the Internal Revenue Code of 1954 to exempt certain emergency medical transportation from the excise tax on transportation by air.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to exempt from the excise tax on transportation by air any transportation by helicopter if such helicopter: (1) does not use federally assisted facilities; (2) is primarily used for purposes of providing emergency medical services; and (3) is owned or leased by a nonprofit health care facility and is operated exclusively under the control of such facility.…