,i  #aagth ,,congress  #ast ,session    
,h4 ,r4 #ceig  ,,in ,,the ,,house ,,of  
,,representatives  ,may #bh1 #bjba,mr4  
,katko 7for himself and ,mr4 ,allred7   
introduced the following bill2 which was
 referred to the ,committee on          
,veterans' ,affairs1 and in addition to 
the ,committee on ,ways and ,means1 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 ,william 
,becker ,promoting ,careers in ,aviation
 for ,america's ,veterans ,act4  #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