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 veterans 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 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, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘William Becker Pro5 moting Careers in Aviation for America’s Veterans Act’’. 


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•HR 3597 IH

1 SEC. 2. TREATMENT OF CERTAIN REIMBURSED FLIGHT 

2 TRAINING EXPENSES. 

3 (a) IN GENERAL.—In the case of a taxable year be4 ginning before January 1, 1980, the determination of 

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

6 the Internal Revenue Code of 1986 for flight training ex7 penses shall be made without regard to whether the tax8 payer was reimbursed for any portion of such expenses 

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

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

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

12 of any overpayment of tax resulting from the application 

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

14 of the 1-year period beginning on the date of the enact15 ment of this Act by the operation of any law or rule of 

16 law (including res judicata), refund or credit of such over17 payment (to the extent attributable to the application of 

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

19 claim therefor is filed before the close of such 1-year pe20 riod. 

21 SEC. 3. USE OF DEPARTMENT OF VETERANS AFFAIRS EDU22 CATIONAL ASSISTANCE BENEFITS FOR PRI23 VATE PILOT CERTIFICATION COURSES. 

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

25 amended— 


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

2 the semicolon; 

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

4 (3) by redesignating paragraph (3) as para5 graph (2). 

6 SEC. 4. NATIONAL STRATEGY TO PROVIDE ASSISTANCE TO 

7 VETERANS PURSUING CAREERS IN AVIATION. 

8 The Secretary of Veterans Affairs, in coordination 

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

10 shall develop a national strategy for providing assistance 

11 to veterans in pursuing careers in aviation. Such strategy 

12 shall include— 

13 (1) an assessment of existing programs to de14 velop methods and procedures of informing veterans 

15 of any benefits to which they may be entitled relat16 ing to the pursuit of a career in aviation; 

17 (2) a survey of existing private and public em18 ployment opportunities for veterans in the aviation 

19 industry; and 

20 (3) policy recommendations for providing assist21 ance to veterans who are interested in pursuing ca22 reers in aviation. 

Æ 


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