William Becker Promoting Careers in Aviation for America’s Veterans Act

I 117TH CONGRESS 1ST SESSION H. R. 3597 To provide that for taxable years beginning before 1980 the Federal income tax deductibility of flight training expenses shall be determined without regard to whether such expenses were reimbursed through certain vet- erans educational assistance allowances, and for other purposes. IN THE HOUSE OF REPRESENTATIVES MAY 28, 2021 Mr. KATKO (for himself and Mr. ALLRED) introduced the following bill; which was referred to the Committee on Veterans’ Affairs, and in addition to the Committee on Ways and Means, for a period to be subsequently de- termined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned A BILL To provide that for taxable years beginning before 1980 the Federal income tax deductibility of flight training expenses shall be determined without regard to whether such expenses were reimbursed through certain veterans educational assistance allowances, and for other pur- poses. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘William Becker Pro- 4 moting Careers in Aviation for America’s Veterans Act’’. 5 VerDate Sep 11 2014 05:31 Jun 24, 2021 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H3597.IH H3597 kjohnson on DSK79L0C42PROD with BILLS 2 •HR 3597 IH SEC. 2. TREATMENT OF CERTAIN REIMBURSED FLIGHT 1 TRAINING EXPENSES. 2 (a) IN GENERAL.—In the case of a taxable year be- 3 ginning before January 1, 1980, the determination of 4 whether a deduction is allowable under section 162(a) of 5 the Internal Revenue Code of 1986 for flight training ex- 6 penses shall be made without regard to whether the tax- 7 payer was reimbursed for any portion of such expenses 8 under section 1677(b) of title 38, United States Code (as 9 in effect before its repeal by Public Law 97–35). 10 (b) STATUTE OF LIMITATIONS.—If refund or credit 11 of any overpayment of tax resulting from the application 12 of subsection (a) is prevented at any time before the close 13 of the 1-year period beginning on the date of the enact- 14 ment of this Act by the operation of any law or rule of 15 law (including res judicata), refund or credit of such over- 16 payment (to the extent attributable to the application of 17 subsection (a)) may, nevertheless, be made or allowed if 18 claim therefor is filed before the close of such 1-year pe- 19 riod. 20 SEC. 3. USE OF DEPARTMENT OF VETERANS AFFAIRS EDU- 21 CATIONAL ASSISTANCE BENEFITS FOR PRI- 22 VATE PILOT CERTIFICATION COURSES. 23 Section 3034(d) of title 38, United States Code, is 24 amended— 25 VerDate Sep 11 2014 05:31 Jun 24, 2021 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H3597.IH H3597 kjohnson on DSK79L0C42PROD with BILLS 3 •HR 3597 IH (1) in paragraph (1), by inserting ‘‘and’’ after 1 the semicolon; 2 (2) by striking paragraph (2); and 3 (3) by redesignating paragraph (3) as para- 4 graph (2). 5 SEC. 4. NATIONAL STRATEGY TO PROVIDE ASSISTANCE TO 6 VETERANS PURSUING CAREERS IN AVIATION. 7 The Secretary of Veterans Affairs, in coordination 8 with the Secretary of Defense and the Secretary of Labor, 9 shall develop a national strategy for providing assistance 10 to veterans in pursuing careers in aviation. Such strategy 11 shall include— 12 (1) an assessment of existing programs to de- 13 velop methods and procedures of informing veterans 14 of any benefits to which they may be entitled relat- 15 ing to the pursuit of a career in aviation; 16 (2) a survey of existing private and public em- 17 ployment opportunities for veterans in the aviation 18 industry; and 19 (3) policy recommendations for providing assist- 20 ance to veterans who are interested in pursuing ca- 21 reers in aviation. 22 Æ VerDate Sep 11 2014 05:31 Jun 24, 2021 Jkt 019200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H3597.IH H3597 kjohnson on DSK79L0C42PROD with BILLS