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HR 3942 105th Congress House

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…

Official title: To provide that for taxable years beginning before 1980 the Federal income tax deductibility of flight training expenses shall be determined without regard to … Show full official titleShow less

Official title: 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: May 21, 1998 See on congress.gov
Taxation Armed Forces and National SecurityEducationFlight trainingHigher education
More subjectsShow fewer subjects
Income taxLabor and EmploymentLawLimitation of actionsPersonal income taxTax creditsTax deductionsTax refundsTransportation and Public WorksVeterans' education
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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
May 21, 1998
Referred to the House Committee on Ways and Means.
May 21, 1998
Introduced in House
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 Latest action May 21, 1998

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
R
Sessions, Pete
Texas · Jul 16, 1998
 D
Lofgren, Zoe
California · May 21, 1998
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APA
U.S. Congress. (2026). H.R. 3942: 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.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-3942/
MLA
"H.R. 3942: 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.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-3942/.
Bluebook (legal)
H.R. 3942, 105th Cong. (2026), https://openamerica.io/bill/105-HR-3942/.
Markdown link
[H.R. 3942: 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/105-HR-3942/)
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