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.

Summary

States that in the case of a taxable year beginning before January 1, 1980, the determination of whether a tax deduction as a trade or business expense is allowable under the Internal Revenue Code for flight training expenses shall be made without regard to whether the taxpayer was reimbursed for any portion of such expenses through certain veterans educational assistance programs. Sets forth statute of limitations provisions.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 21 May 1998

   Introduced

   Introduced in House

   Source: IntroReferral

2. 21 May 1998

   Introduced

   Introduced in House

   Source: IntroReferral

3. 21 May 1998

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 21 May 1998 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 21 May 1998

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 21 May 1998

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 21 May 1998

  Open at official source

Sponsors

• Rep. Tauscher, Ellen O. [D-CA-10] · D · Sponsor
• Rep. Lofgren, Zoe [D-CA-18] · D · Sponsor
• Rep. Frost, Martin [D-TX-24] · D · Sponsor
• Rep. Fazio, Vic [D-CA-4] · D · Sponsor
• Rep. Kennedy, Patrick J. [D-RI-1] · D · Sponsor
• Rep. Torres, Esteban Edward [D-CA-34] · D · Sponsor
• Rep. Bilbray, Brian P. [R-CA-50] · R · Cosponsor
• Rescom. Romero-Barcelo, Carlos A. [D-PR-At Large] · D · Cosponsor
• Rep. Dixon, Julian C. [D-CA-28] · D · Cosponsor
• Rep. Martinez, Matthew G. [D-CA-30] · D · Cosponsor
• Rep. Brown, George E., Jr. [D-CA-36] · D · Cosponsor
• GENE GREEN · D · Cosponsor
• Rep. Dooley, Calvin M. [D-CA-20] · D · Cosponsor
• Rep. Bono Mack, Mary [R-CA-45] · R · Cosponsor
• Rep. Dreier, David [R-CA-33] · R · Cosponsor
• Rep. Traficant, James A., Jr. [D-OH-17] · D · Cosponsor
• Rep. McKeon, Howard P. "Buck" [R-CA-25] · R · Cosponsor
• Rep. Towns, Edolphus [D-NY-11] · D · Cosponsor
• Pete Sessions · R · Cosponsor
• Rep. Hall, Tony P. [D-OH-3] · D · Cosponsor
• Sen. Blunt, Roy [R-MO] · R · Cosponsor
• · hswm00 · Standing

Related records

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