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.