H. R. 3597
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
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.
This Act may be cited as the
William Becker Promoting Careers in Aviation for America’s Veterans Act.
Treatment of certain reimbursed flight training expenses
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).
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.
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—
in paragraph (1), by inserting
and after the semicolon;
by striking paragraph (2); and
by redesignating paragraph (3) as paragraph (2).
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—
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;
a survey of existing private and public employment opportunities for veterans in the aviation industry; and
policy recommendations for providing assistance to veterans who are interested in pursuing careers in aviation.