,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #hdij  ,,in ,,the ,,house ,,of  
,,representatives  ,october #a1         
#bjbj,mr4 ,katko 7for himself and ,mr4  
,brindisi7 introduced the following     
bill2 which was referred to the         
,committee on ,veterans' ,affairs1 and  
in addition to the ,committees on ,ways 
and ,means1 and ,transportation and     
,infrastructure1 for a period to be     
subsequently determined by the ,speaker1
 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 #aihj 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 
allowances1 and for other purposes4  #a4
 ,short title ,this ,act may be cited as
 the ,promoting ,careers in ,aviation   
for ,america's ,veterans ,act of #bjbj4 

#b4 ,treatment of certain reimbursed    
flight training expenses  7a7 ,in       
general ,in the case of a taxable year  
beginning before ,january #a1 #aihj1 the
 determination of whether a deduction is
 allowable under section #afb7;a7 of the
 ,internal ,revenue ,code of #aihf for  
flight training expenses shall be made  
without regard to whether the taxpayer  
was reimbursed for any portion of such  
expenses under section #afgg7;b7 of     
title #ch1 ,united ,states ,code 7as in 
effect before its repeal by ,public ,law
 #ig-ce74  7b7 ,statute of limitations  
,if refund or credit of any overpayment 
of tax resulting from the application of
 subsection 7a7 is prevented at any time
 before the close of the #a-year period 
beginning on the date of the enactment  
of this ,act by the operation of any law
 or rule of law 7including res          
judicata71 refund or credit of such     
overpayment 7to the extent attributable 
to the application of subsection 7a77   
may1 nevertheless1 be made or allowed if

 claim therefor is filed before the     
close of such #a-year period4  #c4 ,use 
of ,department of ,veterans ,affairs    
educational assistance benefits for     
private pilot certification courses     
,section #cjcd7;d7 of title #ch1 ,united
 ,states ,code1 is amended-- 7#a7 in    
paragraph 7#a71 by inserting and after  
the semicolon2  7#b7 by striking        
paragraph 7#b72 and  7#c7 by            
redesignating paragraph 7#c7 as         
paragraph 7#b74  #d4 ,national strategy 
to provide assistance to veterans       
pursuing careers in aviation ,the       
,secretary of ,veterans ,affairs1 in    
coordination with the ,secretary of     
,defense and the ,secretary of ,labor1  
shall develop a national strategy for   
providing assistance to veterans in     
pursuing careers in aviation4 ,such     
strategy shall include-- 7#a7 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 aviation2    
7#b7 a survey of existing private and   
public employment opportunities for     
veterans in the aviation industry2 and  
7#c7 policy recommendations for         
providing assistance to veterans who are
 interested in pursuing careers in      
aviation4  #e4 ,apportionment of funds  
for covered airports ,section           
#dgaad7;d77#c7 of title #di1 ,united    
,states ,code1 is amended by adding at  
the end the following3  7,e7 7i7        
,notwithstanding subparagraph 7,a71 the 
,secretary shall apportion #aej1jjj to a
 covered airport4  7ii7 ,section        
#dgajf7;a77#g7 of this title shall not  
apply to funds apportioned under this   
subparagraph4  7iii7 ,in this           
subparagraph1 the term covered airport  
means an airport that-- 7,i7 is a       
privately owned reliever airport2       
7,,ii7 is a public-use airport2 and     
7,,iii7 is listed as having an          
unclassified status under the most      
recent national plan of integrated      

airport systems4  4