§ 4261.
(e)
Special rules
(1)
Segments to and from rural airports
(A)
Exception from segment tax
(B)
Rural airport
For purposes of this paragraph, the term “rural airport” means, with respect to any calendar year, any airport if—
(i)
there were fewer than 100,000 commercial passengers departing by air (in the case of any airport described in clause (ii)(III), on flight segments of at least 100 miles) during the second preceding calendar year from such airport, and
(ii)
such airport—
(I)
is not located within 75 miles of another airport which is not described in clause (i),
(II)
is receiving essential air service subsidies as of the date of the enactment of this paragraph, or
(III)
is not connected by paved roads to another airport.
(2)
Amounts paid outside the United States
(3)
Amounts paid for right to award free or reduced rate air transportation
(4)
Inflation adjustment of dollar rates of tax
(A)
In general
In the case of taxable events in a calendar year after the last nonindexed year, the $3.00 amount contained in subsection (b) and each dollar amount contained in subsection (c) shall be increased by an amount equal to—
(i)
such dollar amount, multiplied by
(ii)
the cost-of-living adjustment determined under section 1(f)(3) for such calendar year by substituting the year before the last nonindexed year for “calendar year 2016” in subparagraph (A)(ii) thereof.
If any increase determined under the preceding sentence is not a multiple of 10 cents, such increase shall be rounded to the nearest multiple of 10 cents.
(B)
Last nonindexed year
For purposes of subparagraph (A), the last nonindexed year is—
(i)
2002 in the case of the $3.00 amount contained in subsection (b), and
(ii)
1998 in the case of the dollar amounts contained in subsection (c).
(D)
Special rule for amounts paid for domestic segments beginning after 2002
(5)
Amounts paid for aircraft management services
(A)
In general
No tax shall be imposed by this section or section 4271 on any amounts paid by an aircraft owner for aircraft management services related to—
(i)
maintenance and support of the aircraft owner’s aircraft, or
(ii)
flights on the aircraft owner’s aircraft.
(B)
Aircraft management services
For purposes of subparagraph (A), the term “aircraft management services” includes—
(i)
assisting an aircraft owner with administrative and support services, such as scheduling, flight planning, and weather forecasting,
(ii)
obtaining insurance,
(iii)
maintenance, storage and fueling of aircraft,
(iv)
hiring, training, and provision of pilots and crew,
(v)
establishing and complying with safety standards, and
(vi)
such other services as are necessary to support flights operated by an aircraft owner.
(C)
Lessee treated as aircraft owner
(f)
Exemption for certain uses
No tax shall be imposed under subsection (a) or (b) on air transportation—
(1)
by helicopter for the purpose of transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas, or
(2)
by helicopter or by fixed-wing aircraft for the purpose of the planting, cultivation, cutting, or transportation of, or caring for, trees (including logging operations),
but only if the helicopter or fixed-wing aircraft does not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code, during such use. In the case of helicopter transportation described in paragraph (1), this subsection shall be applied by treating each flight segment as a distinct flight.
(g)
Exemption for air ambulances providing certain emergency medical transportation
No tax shall be imposed under this section or section 4271 on any air transportation for the purpose of providing emergency medical services—
(2)
by a fixed-wing aircraft equipped for and exclusively dedicated on that flight to acute care emergency medical services.
([Aug. 16, 1954, ch. 736], [68A Stat. 506]; [July 25, 1956, ch. 725], §§ 1, 4(b), [70 Stat. 644], 646; [Pub. L. 86–75, § 4], June 30, 1959, [73 Stat. 158]; [Pub. L. 86–564, title II, § 202(a)(3)], June 30, 1960, [74 Stat. 290]; [Pub. L. 87–72, § 3(a)(3)], June 30, 1961, [75 Stat. 193]; [Pub. L. 87–508, § 5(a)], (b), June 28, 1962, [76 Stat. 115];