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.

[AI summary unavailable — showing source text] 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.…