1. Short title This Act may be cited as the Promoting Careers in Aviation for America’s Veterans Act of 2020 . 2. Treatment of certain reimbursed flight training expenses (a) In general In the case of a taxable year beginning before January 1, 1980, the determination of whether a deduction is allowable under section 162(a) of the Internal Revenue Code of 1986 for flight training expenses shall be made without regard to whether the taxpayer was reimbursed for any portion of such expenses under section 1677(b) of title 38, United States Code (as in effect before its repeal by Public Law 97–35 ). (b) Statute of limitations If refund or credit of any overpayment of tax resulting from the application of subsection (a) is prevented at any time before the close of the 1-year period beginning on the date of the enactment of this Act by the operation of any law or rule of law (including res judicata), refund or credit of such overpayment (to the extent attributable to the application of subsection (a)) may, nevertheless, be made or allowed if claim therefor is filed before the close of such 1-year period. 3. Use of Department of Veterans Affairs educational assistance benefits for private pilot certification courses Section 3034(d) of title 38, United States Code, is amended— (1) in paragraph (1), by inserting and after the semicolon; (2) by striking paragraph (2); and (3) by redesignating paragraph (3) as paragraph (2). 4. National strategy to provide assistance to veterans pursuing careers in aviation The Secretary of Veterans Affairs, in coordination with the Secretary of Defense and the Secretary of Labor, shall develop a national strategy for providing assistance to veterans in pursuing careers in aviation. Such strategy shall include— (1) an assessment of existing programs to develop methods and procedures of informing veterans of any benefits to which they may be entitled relating to the pursuit of a career in aviation