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] 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.…