H.R. 6832 – Safe Helicopters Now Act

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Updated April 15, 2026 at 11:41 PM UTC

The Safe Helicopters Now Act adds a tax credit for owners of emergency medical helicopters who upgrade their fuel systems to meet current safety standards. The credit is worth 10 % of the qualified upgrade costs and is intended to encourage safer fuel‑system designs. It applies to any qualifying helicopter used for emergency medical services and takes effect for tax years starting after 2018.

Key Provisions

Creates a new tax credit (Section 30E) that lets a taxpayer claim a credit equal to 10 % of the money spent on qualifying fuel‑system safety upgrades for emergency medical helicopters.
Defines “qualified fuel system improvement costs” as expenses for changes that bring a helicopter’s fuel system up to current safety standards that it did not meet before.
Specifies “qualified changes” as upgrades that meet particular fuel‑system safety requirements listed in the Federal Aviation Regulations (e.g., puncture‑force standards) or any equivalent changes the Secretary of Transportation deems sufficient.
Limits the credit to rotorcraft used for emergency medical services during the tax year.
Applies the credit to taxable years beginning after December 31, 2018.

Legislative Activity

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1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

September 17, 2018

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HouseIntro Referral

Introduced in House

September 17, 2018

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

September 17, 2018

Bill Text

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Introduced in HouseIssued September 17, 2018

I

115th CONGRESS

2d Session

H. R. 6832

IN THE HOUSE OF REPRESENTATIVES

September 17, 2018

Mr. Polis (for himself and Mr. Perlmutter) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to provide for a credit against tax for improving the safety of fuel systems in emergency medical rotorcraft.

1.

Short title

This Act may be cited as the Safe Helicopters Now Act.

2.

Credit for improving safety of fuel systems in emergency medical rotorcraft

(a)

In general

Subpart B of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 30D the following new section:

30E.

Improving safety of fuel systems in emergency medical rotorcraft

(a)

In general

There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 10 percent of the qualified fuel system improvement costs which are paid or incurred by the taxpayer during the taxable year.

(b)

Definitions

For purposes of this section—

(1)

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 not, before such changes, meet the requirements described in paragraph (2)(A).

(2)

Qualified changes

The term qualified changes means—

(A)

changes necessary to make a fuel system compliant with the requirements under—

(i)

paragraphs (1), (2), (3), (5), and (6) of section 27.952(a), section 27.952(c), section 27.952(f), section 27.952(g), section 27.963(g) (but allowing for a minimum puncture force of 250 pounds if successfully drop tested in-structure), and section 27.975(b) of title 14, Code of Federal Regulations as in effect on the date of enactment, or

(ii)

paragraphs (1), (2), (3), (5), and (6) of section 29.952(a), section 29.952(c), section 29.952(f), section 29.952(g),section 29.963(b) (but allowing for a minimum puncture force of 250 pounds if successfully drop tested in-structure), and 29.975(a)(7) of such title as so in effect, and

(B)

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 (i) or (ii) of subparagraph (A).

(3)

Emergency medical rotorcraft

The term emergency medical rotorcraft means, with respect to a taxable year, a rotorcraft that is used for the provision of emergency medical services during such year.

.

(b)

Clerical amendment

The table of sections for such subpart A is amended by inserting after the item relating to section 30D the following new item:

Sec. 30E. Improving safety of fuel systems in emergency medical rotorcraft..

(c)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2018.