Secure U.S. Leadership in Space Act of 2025

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 3142 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 3142 To amend the Internal Revenue Code of 1986 to treat spaceports like airports for purposes of exempt facility bond rules. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES May 1, 2025 Mr. Dunn of Florida (for himself, Mr. Carbajal, and Mr. Haridopolos) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to treat spaceports like airports for purposes of exempt facility bond rules. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Secure U.S. Leadership in Space Act of 2025''. SEC. 2. SPACEPORTS ARE TREATED LIKE AIRPORTS UNDER EXEMPT FACILITY BOND RULES. (a) In General.--Section 142(a)(1) of the Internal Revenue Code of 1986 is amended to read as follows: ``(1) airports and spaceports,''. (b) Treatment of Ground Leases.--Section 142(b)(1) of such Code is amended by adding at the end the following new subparagraph: ``(C) Special rule for spaceport ground leases.-- For purposes of subparagraph (A), spaceport property located on land leased by a governmental unit from the United States shall not fail to be treated as owned by a governmental unit if the requirements of this paragraph are met by the lease and any subleases of the property.''. (c) Definition of Spaceport.--Section 142 of such Code is amended by adding at the end the following new subsection: ``(p) Spaceport.-- ``(1) In general.--For purposes of subsection (a)(1), the term `spaceport' means any facility located at or in close proximity to a launch site or reentry site used for-- ``(A) manufacturing, assembling, or repairing space