Promoting Careers in Aviation for America’s Veterans Act of 2020

I 116TH CONGRESS 2D SESSION H. R. 8490 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 OCTOBER 1, 2020 Mr. KATKO (for himself and Mr. BRINDISI) introduced the following bill; which was referred to the Committee on Veterans’ Affairs, and in addi- tion to the Committees on Ways and Means, and Transportation and In- frastructure, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the juris- diction 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 VerDate Sep 11 2014 04:17 Oct 29, 2020 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H8490.IH H8490 pbinns on DSKJLVW7X2PROD with BILLS 2 •HR 8490 IH SECTION 1. SHORT TITLE. 1 This Act may be cited as the ‘‘Promoting Careers in 2 Aviation for America’s Veterans Act of 2020’’. 3 SEC. 2. TREATMENT OF CERTAIN REIMBURSED FLIGHT 4 TRAINING EXPENSES. 5 (a) IN GENERAL.—In the case of a taxable year be- 6 ginning before January 1, 1980, the determination of 7 whether a deduction is allowable under section 162(a) of 8 the Internal Revenue Code of 1986 for flight training ex- 9 penses shall be made without regard to whether the tax- 10 payer was reimbursed for any portion of such expenses 11 under section 1677(b) of title 38, United States Code (as 12 in effect before its repeal by Public Law 97–35). 13 (b) STATUTE OF LIMITATIONS.—If refund or credit 14 of any overpayment of tax resulting from the application 15 of subsection (a) is prevented at any time before the close 16 of the 1-year period beginning on the date of the enact- 17 ment of this Act by the operation of any law or rule of 18 law (including res judicata), refund or credit of such over- 19 payment (to the extent attributable to the application of 20 subsection (a)) may, nevertheless, be made or allowed if 21 claim therefor is filed before the close of such 1-year pe- 22 riod. 23 VerDate Sep 11 2014 04:17 Oct 29, 2020 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H8490.IH H8490 pbinns on DSKJLVW7X2PROD with BILLS 3 •HR 8490 IH SEC. 3. USE OF DEPARTMENT OF VETERANS AFFAIRS EDU- 1 CATIONAL ASSISTANCE BENEFITS FOR PRI- 2 VATE PILOT CERTIFICATION COURSES. 3 Section 3034(d) of title 38, United States Code, is 4 amended— 5 (1) in paragraph (1), by inserting ‘‘and’’ after 6 the semicolon; 7 (2) by striking paragraph (2); and 8 (3) by redesignating paragraph (3) as para- 9 graph (2). 10 SEC. 4. NATIONAL STRATEGY TO PROVIDE ASSISTANCE TO 11 VETERANS PURSUING CAREERS IN AVIATION. 12 The Secretary of Veterans Affairs, in coordination 13 with the Secretary of Defense and the Secretary of Labor, 14 shall develop a national strategy for providing assistance 15 to veterans in pursuing careers in aviation. Such strategy 16 shall include— 17 (1) an assessment of existing programs to de- 18 velop methods and procedures of informing veterans 19 of any benefits to which they may be entitled relat- 20 ing to the pursuit of a career in aviation; 21 (2) a survey of existing private and public em- 22 ployment opportunities for veterans in the aviation 23 industry; and 24 VerDate Sep 11 2014 04:17 Oct 29, 2020 Jkt 019200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H8490.IH H8490 pbinns on DSKJLVW7X2PROD with BILLS 4 •HR 8490 IH (3) policy recommendations for providing assist- 1 ance to veterans who are interested in pursuing ca- 2 reers in aviation. 3 SEC. 5. APPORTIONMENT OF FUNDS FOR COVERED AIR- 4 PORTS. 5 Section 47114(d)(3) of title 49, United States Code, 6 is amended by adding at the end the following: 7 ‘‘(E)(i) Notwithstanding subparagraph 8 (A), the Secretary shall apportion $150,000 to 9 a covered airport. 10 ‘‘(ii) Section 47106(a)(7) of this title shall 11 not apply to funds apportioned under this sub- 12 paragraph. 13 ‘‘(iii) In this subparagraph, the term ‘cov- 14 ered airport’ means an airport that— 15 ‘‘(I) is a privately owned reliever air- 16 port; 17 ‘‘(II) is a public-use airport; and 18 ‘‘(III) is listed as having an unclassi- 19 fied status under the most recent national 20 plan of integrated airport systems.’’. 21 Æ VerDate Sep 11 2014 04:17 Oct 29, 2020 Jkt 019200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6301 E:\BILLS\H8490.IH H8490 pbinns on DSKJLVW7X2PROD with BILLS