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HR 4142 100th Congress House Taxation Aircraft Armed Forces and National Security Aviation Costs Flight training Income tax Tax deductions Veterans' education

A bill 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…

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A bill 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.

Introduced: March 10, 1988 See on congress.gov
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This bill died when the 100th Congress ended
It never became law before the 100th Congress (1987–1988) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 10, 1988
Referred to House Committee on Ways and Means.
Mar 10, 1988
Introduced in House
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 Plain-English summary Congressional Research Service

Requires that, for pre-1980 tax years, the Federal income tax deductibility of flight training expenses be determined without considering whether the taxpayer received reimbursement through veterans' educational programs.

What's happening now March 10, 1988

Referred to House Committee on Ways and Means.

 Related & companion bills 1
  • S 2740 Identical bill A bill to provide that for taxable years beginning before 1980 the Federal income tax deductibility of flight training …
 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Kaptur, Marcy
Ohio · Jul 14, 1988
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4142: A bill 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.. 100th Congress. Open America. https://openamerica.io/bill/100-HR-4142/
MLA
"H.R. 4142: A bill 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.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-4142/.
Bluebook (legal)
H.R. 4142, 100th Cong. (2026), https://openamerica.io/bill/100-HR-4142/.
Markdown link
[H.R. 4142: A bill 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.](https://openamerica.io/bill/100-HR-4142/)
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