House File 55 - Introduced HOUSE FILE 55 BY SALMON A BILL FOR An Act permitting a tax refund for fuel used to provide 1 emergency medical services by certain privately owned 2 entities. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 1404YH (2) 86 ns/sc

H.F. 55 Section 1. Section 452A.17, subsection 1, paragraph a, Code 1 2015, is amended by adding the following new subparagraph: 2 NEW SUBPARAGRAPH . (11) Fuel used in a motor vehicle, 3 aircraft, or watercraft used to provide emergency medical 4 services as defined in section 147A.1, subsection 5, and owned 5 or exclusively operated by a privately owned entity authorized 6 to provide emergency medical services under section 147A.5. 7 EXPLANATION 8 The inclusion of this explanation does not constitute agreement with 9 the explanation’s substance by the members of the general assembly. 10 This bill allows a privately owned entity authorized by 11 the department of public health to provide emergency medical 12 services to receive a refund for motor fuel and special 13 fuel taxes paid on fuel used to provide emergency medical 14 services in a motor vehicle, aircraft, or watercraft owned or 15 exclusively operated by the entity. 16 -1- LSB 1404YH (2) 86 ns/sc 1/ 1