House File 134 - Introduced



                                       HOUSE FILE       
                                       BY  PETTENGILL


    Passed House,  Date               Passed Senate, Date             
    Vote:  Ayes        Nays           Vote:  Ayes        Nays         
                 Approved                            

                                      A BILL FOR

  1 An Act allowing a refund of motor fuel taxes paid by an
  2    authorized, privately owned ambulance, rescue, or first
  3    response service.
  4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  5 TLSB 1512YH 83
  6 dea/sc/8

PAG LIN



  1  1    Section 1.  Section 452A.2, Code 2009, is amended by adding
  1  2 the following new subsection:
  1  3    NEW SUBSECTION.  13A.  "Emergency services vehicle" means a
  1  4 motor vehicle owned or exclusively operated by an ambulance
  1  5 service, rescue service, or first response service.
  1  6    Sec. 2.  Section 452A.17, subsection 1, paragraph a, Code
  1  7 2009, is amended by adding the following new subparagraph:
  1  8    NEW SUBPARAGRAPH.  (11)  A privately owned ambulance,
  1  9 rescue, or first response service authorized to provide
  1 10 emergency medical care services under section 147A.5, for fuel
  1 11 used in emergency services vehicles.
  1 12                           EXPLANATION
  1 13    This bill allows a privately owned ambulance, rescue, or
  1 14 first response service to receive a refund of motor fuel and
  1 15 special fuel taxes paid on fuel used in emergency services
  1 16 vehicles.  The credit is only available to services that are
  1 17 authorized by the department of public health to provide
  1 18 out=of=hospital emergency medical care.
  1 19 LSB 1512YH 83
  1 20 dea/sc/8