Secure U.S. Leadership in Space Act of 2025

This bill amends the Internal Revenue Code to treat spaceports like airports for tax-exempt bond financing. It defines "spaceport" broadly to include facilities for spacecraft manufacturing, launch services, flight control, and crew/cargo transfer, and allows spaceport property (including leased land) to qualify for tax-exempt bonds under the same rules as airports. The key change enables spaceport developers to access federal tax-exempt bonds for construction and operations, similar to airport projects, by removing barriers related to government leases and federal user fees. This directly affects private spaceport operators, manufacturers, and local governments building space infrastructure, making it easier to finance these facilities through tax-exempt bonds.