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 veterans 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 addition to the Committees on Ways and Means, and Transportation and Infrastructure, for a period to be subsequently determined 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 purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 


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•HR 8490 IH

1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Promoting Careers in 

3 Aviation for America’s Veterans Act of 2020’’. 

4 SEC. 2. TREATMENT OF CERTAIN REIMBURSED FLIGHT 

5 TRAINING EXPENSES. 

6 (a) IN GENERAL.—In the case of a taxable year be7 ginning before January 1, 1980, the determination of 

8 whether a deduction is allowable under section 162(a) of 

9 the Internal Revenue Code of 1986 for flight training ex10 penses shall be made without regard to whether the tax11 payer was reimbursed for any portion of such expenses 

12 under section 1677(b) of title 38, United States Code (as 

13 in effect before its repeal by Public Law 97–35). 

14 (b) STATUTE OF LIMITATIONS.—If refund or credit 

15 of any overpayment of tax resulting from the application 

16 of subsection (a) is prevented at any time before the close 

17 of the 1-year period beginning on the date of the enact18 ment of this Act by the operation of any law or rule of 

19 law (including res judicata), refund or credit of such over20 payment (to the extent attributable to the application of 

21 subsection (a)) may, nevertheless, be made or allowed if 

22 claim therefor is filed before the close of such 1-year pe23 riod. 


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•HR 8490 IH

1 SEC. 3. USE OF DEPARTMENT OF VETERANS AFFAIRS EDU2 CATIONAL ASSISTANCE BENEFITS FOR PRI3 VATE PILOT CERTIFICATION COURSES. 

4 Section 3034(d) of title 38, United States Code, is 

5 amended— 

6 (1) in paragraph (1), by inserting ‘‘and’’ after 

7 the semicolon; 

8 (2) by striking paragraph (2); and 

9 (3) by redesignating paragraph (3) as para10 graph (2). 

11 SEC. 4. NATIONAL STRATEGY TO PROVIDE ASSISTANCE TO 

12 VETERANS PURSUING CAREERS IN AVIATION. 

13 The Secretary of Veterans Affairs, in coordination 

14 with the Secretary of Defense and the Secretary of Labor, 

15 shall develop a national strategy for providing assistance 

16 to veterans in pursuing careers in aviation. Such strategy 

17 shall include— 

18 (1) an assessment of existing programs to de19 velop methods and procedures of informing veterans 

20 of any benefits to which they may be entitled relat21 ing to the pursuit of a career in aviation; 

22 (2) a survey of existing private and public em23 ployment opportunities for veterans in the aviation 

24 industry; and 


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1 (3) policy recommendations for providing assist2 ance to veterans who are interested in pursuing ca3 reers in aviation. 

4 SEC. 5. APPORTIONMENT OF FUNDS FOR COVERED AIR5 PORTS. 

6 Section 47114(d)(3) of title 49, United States Code, 

7 is amended by adding at the end the following: 

8 ‘‘(E)(i) Notwithstanding subparagraph 

9 (A), the Secretary shall apportion $150,000 to 

10 a covered airport. 

11 ‘‘(ii) Section 47106(a)(7) of this title shall 

12 not apply to funds apportioned under this sub13 paragraph. 

14 ‘‘(iii) In this subparagraph, the term ‘cov15 ered airport’ means an airport that— 

16 ‘‘(I) is a privately owned reliever air17 port; 

18 ‘‘(II) is a public-use airport; and 

19 ‘‘(III) is listed as having an unclassi20 fied status under the most recent national 

21 plan of integrated airport systems.’’. 

Æ 


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