,i #aaith ,,congress #ast ,session ,h4 ,r4 #cadb ,,in ,,the ,,house ,,of ,,representatives ,may #a1 #bjbe,mr4 ,dunn of ,florida 7for himself1 ,mr4 ,carbajal1 and ,mr4 ,haridopolos7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to treat spaceports like airports for purposes of exempt facility bond rules4 #a4 ,short title ,this ,act may be cited as the ,secure ,u4,s4 ,leadership in ,space ,act of #bjbe4 #b4 ,spaceports are treated like airports under exempt facility bond rules 7a7 ,in general ,section #adb7;a77#a7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7#a7 airports and spaceports1 4 7b7 ,treatment of ground leases ,section #adb7;b77#a7 of such ,code is amended by adding at the end the following new subparagraph3 7,c7 ,special rule for spaceport ground leases ,for purposes of subparagraph 7,a71 spaceport property located on land leased by a governmental unit from the ,united ,states shall not fail to be treated as owned by a governmental unit if the requirements of this paragraph are met by the lease and any subleases of the property4 4 7c7 ,definition of spaceport ,section #adb of such ,code is amended by adding at the end the following new subsection3 7p7 ,spaceport 7#a7 ,in general ,for purposes of subsection 7a77#a71 the term spaceport means any facility located at or in close proximity to a launch site or reentry site used for-- 7,a7 manufacturing1 assembling1 or repairing spacecraft1 space cargo1 other facilities described in this paragraph1 or any component of the foregoing1 7,b7 flight control operations1 7,c7 providing launch services and reentry services1 or 7,d7 transferring crew1 spaceflight participants1 or space cargo to or from spacecraft4 7#b7 ,additional terms ,for purposes of paragraph 7#a7-- 7,a7 ,space cargo ,the term space cargo includes satellites1 scientific experiments1 other property transported into space1 and any other type of payload1 whether or not such property returns from space4 7,b7 ,spacecraft ,the term spacecraft means a launch vehicle or a reentry vehicle4 7,c7 ,other terms ,the terms launch1 launch site1 crew1 space flight participant1 launch services1 launch vehicle1 payload1 reenter1 reentry services1 reentry site1 a reentry vehicle shall have the respective meanings given to such terms by section #ejijb of title #ea1 ,united ,states ,code 7as in effect on the date of enactment of this subsection74 7#c7 ,public use requirement ,notwithstanding any other provision of law1 a facility shall not be required to be available for use by the general public to be treated as a spaceport for purposes of this section4 7#d7 ,manufacturing facilities and industrial parks allowed ,with respect to spaceports1 subsection 7c77#b77;,e7 shall not apply to spaceport property described in paragraph 7#a77;,a74 4 7d7 ,exception from federally guaranteed bond prohibition ,section #adi7;b77#c7 of such ,code is amended by adding at the end the following new subparagraph3 7,f7 ,exception for spaceports ,a bond shall not be treated as federally guaranteed merely because of the payment of rent1 user fees1 or other charges by the ,united ,states 7or any agency or instrumentality thereof7 in exchange for the use of the spaceport by the ,united ,states 7or any agency or instrumentality thereof74 4 7e7 ,exclusion from ,state ceiling ,section #adf7;g7 of such ,code is amended by striking and at the end of paragraph 7#e71 by striking the period and inserting 1 and at the end of paragraph 7#f71 and by inserting after paragraph 7#f7 the following new paragraph3 7#g7 any exempt facility bond issued as part of an issue #ie percent or more of the net proceeds of which are to be used to provide a spaceport 7as defined in section #adb74 4 7f7 ,conforming amendment ,the heading for section #adb7;c7 of such ,code is amended by inserting ,spaceports1 after ,airports14 7g7 ,effective date ,the amendments made by this section shall apply to obligations issued after the date of the enactment of this ,act4