William Becker Promoting Careers in Aviation for America’s Veterans Act
Bill: H.R.3597 | Sponsor: Rep. Katko, John (R-NY)
Policy area: Armed Forces and National Security

Summary:
William Becker Promoting Careers in Aviation for America's Veterans Act
This bill modifies the treatment of reimbursed flight training expenses for tax deduction purposes and in relation to educational assistance benefits for veterans.
In taxable years before January 1, 1980, the determination of whether a deduction for flight training expenses is authorized as a trade or business expense must be made without regard to whether the taxpayer was reimbursed for any portion of such expenses by the Department of Veterans Affairs (VA).
The bill removes the requirement that an individual must possess a valid private pilot certificate and meet certain medical requirements to utilize VA educational assistance for flight training purposes.
The VA, the Department of Defense, and the Department of Labor must develop a national strategy for providing assistance to veterans in pursuing careers in aviation.

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.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``William Becker Promoting Careers in 
Aviation for America's Veterans Act''.

SEC. 2. TREATMENT OF CERTAIN REIMBURSED FLIGHT TRAINING EXPENSES.

    (a) In General.--In the case of a taxable year beginning 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 expenses shall be made without regard to whether the taxpayer 
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 enactment of this Act by the operation of any law or rule of law 
(including res judicata), refund or credit of such overpayment (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 period.

SEC. 3. USE OF DEPARTMENT OF VETERANS AFFAIRS EDUCATIONAL ASSISTANCE 
              BENEFITS FOR PRIVATE 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 paragraph (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 develop methods 
        and procedures of informing veterans of any benefits to which 
        they may be entitled relating to the pursuit of a career in 
        aviation;
            (2) a survey of existing private and public employment 
        opportunities for veterans in the aviation industry; and
            (3) policy recommendations for providing assistance to 
        veterans who are interested in pursuing careers in aviation.
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