Promoting Careers in Aviation for America's Veterans Act of 2020
This bill modifies the treatment of reimbursed flight training expenses for tax deduction purposes and in relation to educational assistance benefits for veterans.
[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8490 Introduced in House (IH)]
<DOC>
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.
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 ``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 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.
SEC. 5. APPORTIONMENT OF FUNDS FOR COVERED AIRPORTS.
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 subparagraph.
``(iii) In this subparagraph, the term `covered
airport' means an airport that--
``(I) is a privately owned reliever
airport;
``(II) is a public-use airport; and
``(III) is listed as having an unclassified
status under the most recent national plan of
integrated airport systems.''.
<all>
Introduced in House
Introduced in House
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.
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.
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.
Referred to the Subcommittee on Aviation.
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