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-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Promoting Careers in 
Aviation for America’s Veterans Act of 2020’’. 
SEC. 2. TREATMENT OF CERTAIN REIMBURSED FLIGHT 
TRAINING EXPENSES. 
(a) IN GENERAL.—In the case of a taxable year be-
ginning before January 1, 1980, the determination of 
whether a deduction is allowable under section 162(a) of 
the Internal Revenue Code of 1986 for flight training ex-
penses shall be made without regard to whether the tax-
payer was reimbursed for any portion of such expenses 
under section 1677(b) of title 38, United States Code (as 
in effect before its repeal by Public Law 97–35). 
(b) STATUTE OF LIMITATIONS.—If refund or credit 
of any overpayment of tax resulting from the application 
of subsection (a) is prevented at any time before the close 
of the 1-year period beginning on the date of the enact-
ment of this Act by the operation of any law or rule of 
law (including res judicata), refund or credit of such over-
payment (to the extent attributable to the application of 
subsection (a)) may, nevertheless, be made or allowed if 
claim therefor is filed before the close of such 1-year pe-
riod. 
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SEC. 3. USE OF DEPARTMENT OF VETERANS AFFAIRS EDU-
CATIONAL ASSISTANCE BENEFITS FOR PRI-
VATE PILOT CERTIFICATION COURSES. 
Section 3034(d) of title 38, United States Code, is 
amended— 
(1) in paragraph (1), by inserting ‘‘and’’ after 
the semicolon; 
(2) by striking paragraph (2); and 
(3) by redesignating paragraph (3) as para-
graph (2). 
SEC. 4. NATIONAL STRATEGY TO PROVIDE ASSISTANCE TO 
VETERANS PURSUING CAREERS IN AVIATION. 
The Secretary of Veterans Affairs, in coordination 
with the Secretary of Defense and the Secretary of Labor, 
shall develop a national strategy for providing assistance 
to veterans in pursuing careers in aviation. Such strategy 
shall include— 
(1) an assessment of existing programs to de-
velop methods and procedures of informing veterans 
of any benefits to which they may be entitled relat-
ing to the pursuit of a career in aviation; 
(2) a survey of existing private and public em-
ployment opportunities for veterans in the aviation 
industry; and 
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(3) policy recommendations for providing assist-
ance to veterans who are interested in pursuing ca-
reers in aviation. 
SEC. 5. APPORTIONMENT OF FUNDS FOR COVERED AIR-
PORTS. 
Section 47114(d)(3) of title 49, United States Code, 
is amended by adding at the end the following: 
‘‘(E)(i) 
Notwithstanding 
subparagraph 
(A), the Secretary shall apportion $150,000 to 
a covered airport. 
‘‘(ii) Section 47106(a)(7) of this title shall 
not apply to funds apportioned under this sub-
paragraph. 
‘‘(iii) In this subparagraph, the term ‘cov-
ered airport’ means an airport that— 
‘‘(I) is a privately owned reliever air-
port; 
‘‘(II) is a public-use airport; and 
‘‘(III) is listed as having an unclassi-
fied status under the most recent national 
plan of integrated airport systems.’’. 
Æ 
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