Helicopter and Fixed-Wing Air Ambulance A credit or refund may be allowed for the excise tax on fuel used for certain helicopter and fixed-wing air ambulance uses. Certain helicopter uses. Fuel is used in a qualifying helicopter use when the helicopter is used for any of the following purposes. Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Providing transportation for emergency medical services. During a use described in items (1) and (2), the helicopter must 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. For item (1), treat each flight segment as a separate flight. Fixed-wing air ambulance uses. Fuel is used in a qualifying fixed-wing air ambulance use when the aircraft is providing emergency medical services. The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services.