This Act was originally titled:
The General Aviation Restoration Act of 2018
And was written:
March 3, 2018 by Greg Penglis
This is the original bill:
It is a vital national interest, and a transportation infrastructure critical need, that this country restore a vibrant and growing, private and commercial, general aviation sector and community. In that regard I propose that the following shall be enacted:
1. Set up a grant program through the FAA for any high school; public, private, or home school; that wants to offer Private Pilot Ground School as a regular course, employing local flight instructors as teachers, not regular public/private/home school teachers unless they are CFI’s, or have acquired an Advanced Ground Instructor certificate. The instructors, including home school teachers, shall be paid by FAA grant at the same hourly/salary rate as a local first year teacher for first year instructors, and match the yearly increase for each year of flight instruction, to the yearly increase for each year of teaching, at the school offering the ground school; or for home school teachers, the prevailing wage at the nearest public high school.
2. Flight instruction used to be covered by the G.I. Bill once a veteran had the Private. We need it to start covering flying from the first lesson. Veterans and reserve military shall have a full tuition/instruction cost reimbursement upon flight employment at a commercial operator, after graduation from an academic flight program, for any flight expense beyond the G.I. Bill.
3. Starting at the child’s age of 15, parents, and flight students starting at age 18, shall have up to $6,000 in tax credits per year available for flight instruction at any level, certificate or rating, including solo training flights leading to certification. At $150 an hour that’s 40 hours of flight time per year covered by the tax credit. That is the current FAA minimum flight time to achieve a Private Certificate. Additional expenses per year should be borne by the flight students, and/or parents of minor age students. Granted the average time for a Private is far higher that the minimum 40 hours, however, improvements in how we train pilots because of this act should greatly reduce that high average time.
4. Reimbursement of college tuition upon hiring by an airline or commercial flight operation. For students of Embry Riddle or the University of North Dakota for example, or any qualified college or university flight program, any student that completes the flight program, gets their ratings, hours, and a four year degree, upon being hired, the federal government will credit their first tax return with the cost of 4 years of tuition. Failure to complete the program, or be hired, shall subject the student to all loans and costs, except during times of documented pilot layoff or furlough, in which case tuition or loan payments will be deferred until such time as new pilots are being hired again.
A similar program should be developed for airframe and power plant mechanics, and aviation management professionals at general aviation airports. This is where additional input from knowledgeable experts would be greatly appreciated. Also, if I am duplicating programs already in existence, they should be removed from this bill as well.
5. In order to restore the vibrant general aviation community of non-commercial, private pilots, the same individual tax credit of $6,000 per year shall be available for fuel, maintenance, instruction, rental, equipment, charts, or any cost directly related to private flying, the furthering of flight training, private aircraft ownership and maintenance, any expense related to and in promotion of general aviation activities, or any other bona fide private aviation expense. This includes but is not limited to all pleasure flying, checkouts, flight reviews, etc.. In order to promote current and new aircraft ownership, all privately owned aircraft shall be considered as business aircraft for tax purposes regardless of any business use of the aircraft, with business deductions and credits to be awarded by Congress to encourage private aircraft ownership. Any entrepreneurial effort regarding the creation of flying schools or clubs shall be eligible for tax incentives, grants, and help and promotion by the FAA to encourage such efforts.
6. The air traffic control system shall never be privatized. It shall remain publicly funded, and the joint responsibility of the military and the FAA in perpetuity so that general aviation participants never have this additional expense, nor waste further time and effort in defending against this program.
7. Noise complaints, communities who wish to close down airports, or runways, shall be addressed based on who was there first. If the airport was there first and the community grew to the airport, then the airport has priority and supremacy. If the airport came later, and the community was there first, then the community has priority and supremacy. Previous airports which were there before the community grew to them and were subsequently closed, shall be restored and made operational again wherever possible, including purchasing land and property by fair market value, as the aviation infrastructure is a national transportation and national security priority.
8. New, efficient, green, and auto fuel technology aircraft shall have substantial research grants and tax incentives to provide general corporate and private aviation with the next generation of aircraft, for example aircraft developed by Burt Rutan at Scaled Composites. Existing private aircraft shall be examined for conversion to different engines and fuels, and the grants, subsidies, and tax reforms to enable it be provided. Composite material, computer aided design, alternative fuel, new engine, micro turbo prop and jet engines for private aircraft shall be a priority. All aircraft should have angle of attack indicators that are clearly read and easy to use. New designs and technology shall not be subject to excessive lawsuits, but shall be protected with limited liability, limited to the actual aircraft design and function of the technology, and not subject manufacturers and designers to civil or criminal lawsuits for pilot or maintenance failures or errors. 100LL avgas shall be subsidized to equal the price of Jet A, until such time as auto and alternative fuel technology including diesel and other fuels, and alternative power plants, shall be readily available.
For further reading on the previous General Aviation Revitalization Act, see this link:
9. We need to remove the distinction and separation of experimental aircraft and regular production aircraft, and consider any viable design on its capabilities regardless of previous distinction. Multiple use, light sport aircraft such as the amphibious Icon A5 for example, shall be of particular interest and advancement as viable, general aviation training and recreational aircraft. Continued research and development of light sport aircraft, and for sport and recreational aircraft in general, should continue, but the limitations of seat, engine, fuel, altitude, and other limitations, restrictions, and classifications should be removed. Every design should be considered on it’s own merit and not force aircraft designers and manufacturers into designing for a category or arbitrary limiting criteria. Each design should be allowed to maximize its design capability without restriction, except those set by the designers, engineers and manufacturers. The categories and limitations should be designated to describe the aircraft, and not the aircraft designed to the categories and limitations. All tax subsidies, incentives and infrastructure type aid currently available for electric vehicles, shall be at a minimum, duplicated identically in proportion, value, and scope, and equally granted to all general aviation aircraft, pilots, and infrastructure.
10. Tax credits and deductions shall be offered to academic institutions, private companies, and individuals, for the purpose of developing aviation competitive sports between colleges and universities, flight schools, military and civilian pilots, air show acts, private flying clubs and organizations, commercial sports teams similar to any sport such as Major League Baseball for example, or any recognized group, or any combination of the above mentioned groups, for the purpose of advancing the science and practice of flight, through competition. Rallies, races, and distance flying; three aircraft competitions such as glider, helicopter and airplane; coast to coast, simulated air combat, or any flying sport yet to be developed; shall all be eligible for the credits and deductions. All costs of aircraft purchase, maintenance, and instruction, for the purpose of competitive aviation sports, shall also be eligible for research and implementation grants, and tax credits, incentives, and deductions.
11. Flight instructors, a critical yet traditionally abused sector of the aviation community, shall have a personal tax exemption of $35,000 per year on all income, and they shall declare all income related to flying and instruction, every year. Instructors shall at least maintain all deductions related to employee or independent contractor costs of flight instruction employment, materials, equipment, training, certification, flight review, medical, and any other related expense. Employers at flight schools who use this provision to exploit their instructors paying substantially below the regional wage for instructors shall be subject to removal of all credits and deductions, and shall be subject to fines and penalties yet to be determined.
12. Innovation, resourcefulness, and creativity at all levels of aviation instruction and flight operations, both private and commercial, shall be encouraged. Flight academies, universities, schools, and individuals, actively engaged in the process and research of creating and experimenting with new and better ways to fly, shall have eligible grants based on the scope and potential of their research. New fields of human learning techniques, analysis of mental and physical coordination and integration; philosophy, physiology and psychology; shall wherever possible go beyond the theoretical and into actual practice. Backing and funding such research shall be a priority to insure progress in aviation and the means to learn to fly better, not just safer.
13. Best practices, innovative ideas, creative and better procedures, individual discoveries, shall be documented and submitted to the FAA for inclusion in official procedures, instruction materials, practical test standards, air traffic control procedures, and all other operations subject to the FAA. The FAA shall publish monthly a compilation of such ideas and innovations submitted to the FAA, where such submissions will be divided into instruction, private aviation, corporate aviation, instrument flying, maintenance, new aircraft design ideas, new technology ideas, new flight procedures, new emergency procedures, and other categories yet to be determined. The FAA shall develop rewards or prizes to be awarded each month to the best idea in each category equal to at least one hour of flight time in a high-performance piston aircraft. Congressional oversight of the FAA shall insure this becomes a priority of the FAA, and that the best ideas and practices become fully integrated into the rules and procedures of the FAA, and throughout the aviation community.
14. It is time to make general aviation, commercial and especially private aviation, as successful, well funded, and as well advanced, as airline and military aviation. Congress shall appropriate the funds, enact the tax credits and deductions, and write the enabling legislation, for this act to be successful.
Huge savings to pay for this Act can be easily acquired by passing other WriteYourLaws bills, particularly concerning removal and defunding of illegal aliens, and welfare elimination in time. This plus the growing economy from the recent tax cuts make for the perfect time to revitalize general aviation, and provide the pilots for all other aviation requirements, both civilian and military. Maybe young kids will dream about flying airplanes again, and maybe if they have the will to succeed, we will have provided the means.
THE MAKE AMERICA FLY AGAIN ACT:
Written by Greg Penglis and Grok AI, December 23, 2025.
INTRODUCTION:
This isn’t a bill that requires a lot of introducing, since almost all the ideas that I put into the bill back in 2018, have been transferred into actual legislation in the new bill. The FAA Mosaic Rule, sport pilot changes, giving up trying to “privatize” the air traffic control system, and a few other things have taken care of some of the original goals. This bill is what still needs to change. So if you want a great introduction to all the subject matter of this bill, start back at the top and read the 2018 bill. I didn’t know how to codify all the ideas into Congressional and state legislative bills ready for passage when I wrote the original bill. Now I do, and now I get to work with AI, and our bill writing process is now light years ahead of where it was just six months ago.
A BILL
To amend titles 26, 38, and 49, United States Code, to revitalize the general aviation sector through education incentives, tax relief, veteran benefits, airport infrastructure protection, and rehabilitation opportunities via sport and private non-commercial general aviation, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE; TABLE OF CONTENTS.
(a) Short Title.—This Act may be cited as, “The Make America Fly Again Act”.
(b) Table of Contents.—The table of contents for this Act is as follows:
Sec. 1. Short title; table of contents.
Sec. 2. Findings.
Sec. 3. High school aviation ground school grants.
Sec. 4. Expansion of Post-9/11 GI Bill flight training benefits for sport and private general aviation.
Sec. 5. Pilot training opportunities for substance abuse recovery programs.
Sec. 6. Tax credit for pilot training and equipment expenses.
Sec. 7. Tax credit and accelerated depreciation for private aircraft ownership expenses.
Sec. 8. Protection of public-use general aviation airports.
Sec. 9. Tax credit for participation in aviation sports, competitions, and proficiency events.
Sec. 10. Special incentives for certified flight instructors.
Sec. 11. Grants for innovative flight instruction methods.
Sec. 12. Authorization of appropriations.
SECTION 2. FINDINGS.
The Congress finds that—
(1) general aviation is a vital component of the national transportation system, supporting economic activity, emergency services, national security, and community connectivity across the United States;
(2) the United States was once the undisputed leader in general aviation manufacturing, pilot training, and innovation, producing millions of pilots and aircraft in the postwar era;
(3) excessive regulation, litigation exposure, high training costs, and infrastructure challenges have contributed to a long-term decline in recreational and private pilot participation;
(4) while recent surges in student pilot starts from 2021 to 2023 were driven primarily by airline hiring demand, recreational and private pilot growth has remained fragile, with many new entrants viewing general aviation primarily as a pathway to commercial careers rather than a lifelong pursuit for personal travel, adventure, and enjoyment;
(5) the United States lacks a robust general aviation culture independent of the airlines, where private flying is celebrated as an accessible and exciting alternative to other recreational pursuits;
(6) increased recreational pilot participation is essential to sustain and expand the general aviation ecosystem;
(7) the Modernization of Special Airworthiness Certification (MOSAIC) final rule, issued in July 2025 and with pilot privileges effective October 2025, has significantly expanded access to more complex aircraft for sport pilots and those exercising sport pilot privileges, opening approximately three-quarters of the general aviation fleet without requiring a third-class medical certificate;
(8) public-use general aviation airports, particularly those with runways of 2,000 feet or longer, remain under persistent threat from community encroachment and closure, fragmenting national transportation infrastructure;
(9) preserving general aviation airports as critical national infrastructure will support expanded pilot numbers and ensure long-term sustainability of a thriving recreational sector;
(10) providing aviation training opportunities to residents of long-term substance abuse recovery programs can support rehabilitation, build self-discipline, responsibility, and goal-setting, and open new pathways to productive citizenship through the pursuit of sport and private general aviation; and
(11) targeted investments in education, tax relief, veteran benefits, airport protection, and rehabilitation-focused training will unleash a new era of American general aviation dominance focused on sport and private non-commercial flying.
SECTION 3. HIGH SCHOOL AVIATION GROUND SCHOOL GRANTS.
Section 40132 of title 49, United States Code, is amended by adding at the end the following new subsection:
“(e) High School Aviation Ground School Grant Program.—
“(1) Establishment.—The Administrator of the Federal Aviation Administration shall establish a competitive grant program to award funds exclusively to public high schools (grades 9 through 12), public STEM or vocational-technical schools equivalent to high school level, school districts, or consortia thereof for the development, implementation, and operation of aviation ground school curricula designed to prepare students for the Federal Aviation Administration sport pilot or private pilot knowledge test. This program shall not include any post-secondary institutions, community colleges, universities, or college-level aviation programs. Part 141 pilot school operations or structured Part 141 programs, being professional pilot courses, are ineligible for this program.
“(2) Eligible Applicants and Partners.—Grants may be awarded directly to eligible high schools or equivalent institutions or to consortia that include partnerships exclusively with certified flight instructors operating under part 61 of title 14, Code of Federal Regulations, Part 61 flight training operations, flying clubs, or general aviation organizations (excluding any Part 141 operations).
“(3) Eligible Activities.—Grants may be used for curriculum materials, teacher certification or training, guest instruction by certified flight instructors under part 61, simulator access, and related resources emphasizing sport and private general aviation.
“(4) Selection Criteria.—The Administrator shall award grants on a competitive basis, giving priority to proposals that demonstrate strong partnerships with local part 61 general aviation entities, potential for student progression to flight training, and broad accessibility to interested students.
“(5) Performance and Accountability Requirements.—
“(A) Program Distinctions and Time Limits.—
“(i) Programs focused solely on preparation for the sport pilot or private pilot knowledge test shall require students to attempt the test within 3 months of enrollment or one academic semester (whichever is longer), as certified by the grantee.
“(ii) Programs that include both ground school and flight training toward a sport pilot or private pilot certificate shall require completion of the certificate (including practical test) within 12 months of enrollment.
“(B) Student Progress and Removal.—Grantees shall require students to demonstrate reasonable progress and adhere to the time limits in subparagraph (A). Students who fail to meet these limits or otherwise fail to make progress (e.g., failure to pass stage checks or the knowledge test) shall be removed from the funded program and ineligible for further federal funding under this subsection; however, such students may continue and complete the program at their own expense.
“(C) School Performance.—A grantee shall be ineligible for renewed or additional funding if fewer than 70 percent of enrolled students successfully complete their program (knowledge test for ground-only; full certificate for combined) within the required time limits, unless the Administrator determines exceptional circumstances exist.
“(D) Reporting and Recapture.—Grantees shall submit annual reports on enrollment, completion rates, knowledge test pass rates, and certificate issuance timelines. The Administrator may recapture funds from grantees or students failing to meet performance thresholds or time limits.
“(6) Authorization of Appropriations.—There are authorized to be appropriated such sums as may be necessary to carry out this subsection.”.
SECTION 4. EXPANSION OF POST-9/11 GI BILL FLIGHT TRAINING BENEFITS FOR SPORT AND PRIVATE GENERAL AVIATION.
(a) In General.—Section 3313(g)(3) of title 38, United States Code, is amended by adding at the end the following new subparagraph:
“(E) Sport and Private General Aviation Flight Training Exception.—
“(i) Notwithstanding subparagraph (C) or any other provision of this subsection, in the case of an individual pursuing a program of education consisting solely of flight training toward a sport pilot certificate, private pilot certificate, instrument rating, multi-engine rating, or certified flight instructor certificate or ratings under part 61 or part 141 of title 14, Code of Federal Regulations (without requirement of enrollment in a professional pilot degree or vocational program leading to commercial pilot or airline transport pilot certification), the amount of educational assistance payable shall be—
“(I) the full actual net cost for tuition, fees, flight instruction, aircraft rental, and examiner fees, without annual or aggregate cap; and
“(II) from the first flight lesson, regardless of prior certification held by the individual.
“(ii) Such assistance shall include payment upon certification of completed training by the individual and the approved training provider, in the same manner as provided under paragraph (4)(C)(ii).
“(iii) Progress and Time Limit Requirements.—Assistance under this subparagraph shall be subject to the following:
“(I) For programs focused solely on preparation for the sport pilot or private pilot knowledge test, the individual must attempt the test within 3 months of commencing funded training or one academic semester (whichever is longer).
“(II) For programs that include both ground school and flight training toward a sport pilot or private pilot certificate, the individual must complete the certificate (including practical test) within 12 months of commencing funded training.
“(III) Assistance shall cease for any individual who fails to demonstrate reasonable progress or meet the applicable time limits above (e.g., failure to pass required stage checks or knowledge tests within established timelines). The Secretary may recapture payments made for training not resulting in progress; however, the individual may continue and complete the program at their own expense.”.
(b) Conforming Amendment.—Section 3313(g) of such title is further amended by adding at the end: “The limitations and caps in subparagraph (C) shall not apply to programs described in subparagraph (E).”.
SECTION 5. PILOT TRAINING OPPORTUNITIES FOR SUBSTANCE ABUSE RECOVERY PROGRAMS.
Section 40132 of title 49, United States Code, is amended by adding at the end the following new subsection:
“(f) Pilot Training Grant Program for Substance Abuse Recovery Programs.—
“(1) Establishment.—The Administrator of the Federal Aviation Administration shall establish a competitive grant program to award funds to qualified long-term residential substance abuse recovery programs for the development, implementation, and operation of aviation ground school curricula designed to prepare residents for the Federal Aviation Administration sport pilot or private pilot knowledge test.
“(2) Eligible Entities.—Grants may be awarded to recovery programs that—
“(A) operate on a self-help, peer-to-peer model with no professional staff or reliance on government funding for core operations;
“(B) provide long-term residential support (minimum average stay of 2 years) for individuals recovering from substance abuse, often including those with prior criminal justice involvement; and
“(C) demonstrate a proven track record of vocational training, academic education, and life-skills rehabilitation leading to self-sufficiency.
Part 141 pilot school operations or structured Part 141 programs, being professional pilot courses, are ineligible for this program.
“(3) Eligible Activities and Partners.—Grants may be used for curriculum materials, instructor training, guest instruction by certified flight instructors under part 61 of title 14, Code of Federal Regulations, simulator access, and related resources emphasizing sport and private general aviation. Programs may partner exclusively with part 61 certified flight instructors, flying clubs, or general aviation organizations (excluding Part 141 operations).
“(4) Selection Criteria.—The Administrator shall award grants on a competitive basis, giving priority to proposals that demonstrate strong partnerships with local part 61 general aviation entities, potential for resident progression to flight training, commitment from residents to participate voluntarily, and alignment with the program’s self-help rehabilitation philosophy.
“(5) Performance and Accountability Requirements.—The requirements of subsection (e)(5) shall apply in full to this subsection, including—
“(A) time limits of 3 months for ground-only programs (requiring attempt of the sport pilot or private pilot knowledge test within 3 months of enrollment or one academic semester, whichever is longer) and 12 months for combined ground and flight programs (requiring completion of the certificate, including practical test, within 12 months of enrollment);
“(B) removal from funded participation for any resident who fails to demonstrate reasonable progress or meet the time limits (e.g., failure to pass stage checks or the knowledge test), with the option for the resident to continue and complete the program at their own expense;
“(C) program ineligibility for renewed or additional funding if fewer than 70 percent of participating residents successfully complete their program within the required time limits, unless the Administrator determines exceptional circumstances exist; and
“(D) annual reporting on enrollment, completion rates, knowledge test pass rates, certificate issuance timelines, and fund recapture authority for non-performance.
“(6) Authorization of Appropriations.—There are authorized to be appropriated such sums as may be necessary to carry out this subsection.”.
SECTION 6. TAX CREDIT FOR PILOT TRAINING AND EQUIPMENT EXPENSES.
Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 25E the following new section:
“SEC. 25J. PILOT TRAINING AND EQUIPMENT EXPENSES.
“(a) Allowance of Credit.—In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to qualified pilot training and equipment expenses paid or incurred by the taxpayer during the taxable year.
“(b) Qualified Expenses.—The term ‘qualified pilot training and equipment expenses’ means expenses paid for—
“(1) flight instruction, aircraft rental, examiner fees, and related costs directly leading to a sport pilot certificate, private pilot certificate, instrument rating, multi-engine rating, or certified flight instructor certificate or rating; and
“(2) pilot supplies, charts, navigation equipment, headsets, electronic flight bags, flight subscriptions, and other related flight equipment and materials used in connection with such training.”.
SECTION 7. TAX CREDIT AND ACCELERATED DEPRECIATION FOR PRIVATE AIRCRAFT OWNERSHIP EXPENSES.
(a) Credit Allowed.—Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 25J the following new section:
“SEC. 25K. PRIVATE AIRCRAFT OWNERSHIP EXPENSES.
“(a) General Rule.—There shall be allowed as a credit against the tax imposed by this chapter an amount equal to qualified private aircraft ownership expenses paid or incurred by the taxpayer.
“(b) Qualified Expenses.—The term ‘qualified private aircraft ownership expenses’ includes fuel, maintenance, hangar fees, insurance, aircraft rental, and avionics upgrades for private non-commercial use under part 91 of title 14, Code of Federal Regulations.
“(c) Accelerated Depreciation for Private Aircraft.—Section 168(k) of such Code (relating to special allowance for certain property) is amended to provide 100 percent additional first-year depreciation (bonus depreciation) for qualified general aviation aircraft, and section 179 of such Code is amended to allow immediate expensing, for aircraft used primarily for private non-commercial purposes, including by self-employed individuals and small businesses not engaged in commercial air transportation. Such provisions shall apply to both new and used aircraft, and to both experimental and certified aircraft, until such time as any new FAA ‘approved’ aircraft category is implemented and alters such treatment.
“(d) Applicability to Experimental and Certified Aircraft.—For purposes of this section and related depreciation provisions, no distinction shall be made between experimental and type-certificated aircraft with respect to eligibility for credits or accelerated depreciation.”.
SECTION 8. PROTECTION OF PUBLIC-USE GENERAL AVIATION AIRPORTS.
Chapter 471 of title 49, United States Code, is amended by adding at the end the following new section:
Ҥ 47135. Protection and restoration of public-use general aviation airports
“(a) Federal Priority and Supremacy Based on Priority in Time.—
Public-use airports with at least one paved runway of 2,000 feet or longer shall be deemed critical national transportation and national security infrastructure. Noise complaints, community efforts to close or repurpose such airports or runways, or local restrictions on airport operations shall be resolved based on who was there first:
“(1) If the airport was established and operational before significant residential, commercial, or other incompatible development encroached upon or grew around it, the airport shall have priority and supremacy. The community or encroaching development shall have no claim to force closure or restriction, as the use was known or reasonably foreseeable.
“(2) If the community or incompatible development was established first and a new airport was proposed later, the community shall have priority, including potential veto authority over the new airport. “(b) Prohibition on Closure or Repurposing.—No such airport may be closed, repurposed to non-aviation use, or have its runway(s) removed or materially shortened without express approval of the Administrator of the Federal Aviation Administration. Even if all business operations cease, the airport shall remain designated and charted as an emergency landing field in perpetuity.
“(c) Federal Preemption.—Federal law shall preempt any local zoning, land-use, ordinance, or other regulation that would prevent the perpetual maintenance or operation of such airports as airports or that would impose incompatible development within established airport environs. “(d) Restoration of Previously Closed Airports.—
“(1) The Administrator shall establish a program to identify and prioritize restoration of previously closed public-use general aviation airports (or those reduced to non-operational status) where the airport was established before surrounding incompatible development and closure resulted from encroachment pressures.
“(2) Restoration procedures shall include—
“(A) FAA-led assessments of feasibility, including runway condition, airspace, environmental impact, and community need;
“(B) authority for the Administrator, in coordination with the Department of Transportation, to acquire necessary land, easements, or property through purchase at fair market value (using eminent domain only as a last resort and with just compensation under the Fifth Amendment);
“(C) priority eligibility for Airport Improvement Program (AIP) grants, state block grants, or other federal funds for reconstruction, resurfacing, lighting, and reestablishment of operations;
“(D) incentives for local sponsors or private entities, including matching funds up to 90 percent federal share for restoration projects on high-priority sites, tax credits for private land donations or sales to airport use, and streamlined environmental reviews.
“(3) The Administrator shall report annually to Congress on closed airports evaluated, those selected for restoration, progress, and barriers encountered.
“(e) Applicability.—This section applies to both federally obligated and non-obligated public-use general aviation airports, with additional protections for those receiving or having received federal assistance.”.
SECTION 9. TAX CREDIT FOR PARTICIPATION IN AVIATION SPORTS, COMPETITIONS, AND PROFICIENCY EVENTS.
Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding a new section 45AA providing a credit of up to $2,000 for expenses related to participation in FAA-sanctioned aviation competitions, air races, proficiency events, local amateur events (including sock bombing, spot landings, and similar activities), and other sport aviation or proficiency-building flying.
SECTION 10. SPECIAL INCENTIVES FOR CERTIFIED FLIGHT INSTRUCTORS.
(a) Income Tax Exclusion.—Section 132(a) of the Internal Revenue Code of 1986 is amended by striking “or” at the end of paragraph (8), by striking the period at the end of paragraph (9) and inserting “; or”, and by adding at the end the following new paragraph:
“(10) qualified flight instructor compensation.”.
(b) Definition.—Section 132 of such Code is amended by redesignating subsection (p) as subsection (q) and by inserting after subsection (o) the following new subsection:
“(p) Qualified Flight Instructor Compensation.—The term ‘qualified flight instructor compensation’ means any amount paid to an individual holding a current flight instructor certificate issued under part 61 of title 14, Code of Federal Regulations, for providing flight or ground instruction, up to $75,000 per taxable year (adjusted annually for inflation using the Consumer Price Index for All Urban Consumers).”.
(c) Tax Credit for Professional Development.—Subpart A of part IV of subchapter A of chapter 1 of such Code is amended by inserting after section 25K the following new section:
“SEC. 25L. FLIGHT INSTRUCTOR PROFESSIONAL DEVELOPMENT CREDIT.
“(a) Allowance of Credit.—In the case of an individual holding a current flight instructor certificate, there shall be allowed as a credit against the tax imposed by this chapter an amount equal to qualified professional development expenses paid or incurred by the taxpayer during the taxable year.
“(b) Qualified Expenses.—The term ‘qualified professional development expenses’ includes costs of obtaining or renewing any additional ratings, proficiency checks, proficiency practice, continuing education courses, instructional materials, or any other expenses related to continuing and improving as a flight instructor.”.
(d) Clerical Amendments.—The table of sections for subpart A of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 25K the following new item:
“Sec. 25L. Flight instructor professional development credit.”.
SECTION 11. GRANTS FOR INNOVATION IN AVIATION INSTRUCTION AND OPERATIONS.
Section 40132 of title 49, United States Code, is amended by adding at the end the following new subsection:
“(g) Innovation in Aviation Instruction and Operations Grants.—
“(1) Establishment.—The Administrator shall establish a grant program to support flight academies, schools, organizations, and individuals engaged in developing, experimenting with, and implementing new and improved methods of aviation instruction and flight operations (both private and commercial).
“(2) Eligible Activities.—Grants may fund research, development, and practical testing of innovative techniques, including new learning methods, mental and physical coordination integration, philosophy, physiology, psychology of flight, cost-effective training approaches, and other ideas that move beyond theory into actual flight practice.
“(3) Priority.—Priority shall be given to proposals showing potential to help pilots learn to fly better (not just safer), with emphasis on grassroots, individual, and small-scale innovations.
“(4) Authorization.—There are authorized to be appropriated such sums as may be necessary to carry out this subsection.”.
SECTION 12. FAA AVIATION INNOVATION SUBMISSION AND PUBLICATION PROGRAM.
Chapter 445 of title 49, United States Code, is amended by adding at the end the following new section:
Ҥ 445xx. Aviation Innovation Submission and Publication Program
“(a) Establishment.—The Administrator shall establish a program for the submission, review, and public dissemination of best practices, innovative ideas, creative procedures, individual discoveries, and improvements related to aviation instruction, operations, maintenance, aircraft design, technology, flight procedures, emergency procedures, and related areas.
“(b) Submission Process.—The Administrator shall create and maintain a publicly accessible online portal for submissions from individuals, instructors, pilots, mechanics, designers, operators, and other aviation stakeholders.
“(c) Monthly Publication.—Not later than 30 days after the end of each month, the Administrator shall publish a compilation of worthy submissions on the FAA website and through appropriate aviation channels. The compilation shall be organized into categories including at minimum:
“(1) instruction and training methods;
“(2) private aviation;
“(3) corporate aviation;
“(4) instrument flying;
“(5) maintenance;
“(6) new aircraft design ideas;
“(7) new technology ideas;
“(8) new flight procedures;
“(9) new emergency procedures; and
“(10) other categories as determined by the Administrator.
“(d) Evaluation and Integration.—The Administrator shall review submissions for potential inclusion in FAA practical test standards, advisory circulars, training materials, air traffic control procedures, and other guidance. The Administrator shall report annually to Congress on the number of submissions, publications issued, categories covered, and any innovations adopted or under consideration.”.
SECTION 13. FAA AVIATION INNOVATION MONTHLY REWARD PROGRAM.
Chapter 445 of title 49, United States Code, is further amended by adding at the end the following new section:
Ҥ 445xy. Aviation Innovation Monthly Reward Program
“(a) Establishment.—The Administrator shall establish a monthly reward program to recognize and incentivize the best aviation innovations submitted under section 445xx.
“(b) Prizes.—Each month, the Administrator shall award prizes for the best idea in each published category (as described in section 445xx(c)). Each prize shall be equivalent to at least one hour of flight time in a high-performance piston aircraft or an equivalent monetary value voucher redeemable for such flight time.
“(c) Funding.—Prizes may be funded through existing appropriations for research, workforce development, safety, or innovation programs, or through partnerships with aviation industry stakeholders.
“(d) Oversight.—The Administrator shall include in the annual report to Congress required under section 445xx(d) a summary of prizes awarded, including category, recipient, and rationale for selection. The report shall certify that the reward program has been treated as a priority and that the best ideas are being actively encouraged and integrated across the aviation community.”.
ENDORSEMENTS:
BILL STATUS:
COMMENTS: