Secure U.S. Leadership in Space Act of 2024

This bill amends the tax code to treat spaceports like airports for financing purposes. It allows spaceports to qualify for tax-exempt bonds (used to fund infrastructure) by adding "spaceports" to existing airport bond rules and creating special lease provisions. The bill defines a "spaceport" broadly to include facilities for spacecraft manufacturing, launch services, flight control, and cargo transfer - without requiring public access. This change directly affects spaceport developers and operators seeking to finance construction through tax-exempt bonds. The policy change applies to bonds issued after the bill's enactment.