A spaceport is defined by four uses near a launch or reentry site
What the document says“the term `spaceport' means any facility located at or in close proximity to a launch site or reentry site used for--”
The section adds a new subsection (p) to section 142 of the Internal Revenue Code of 1986 defining a spaceport as a facility at or near a launch site or reentry site used for making, assembling or repairing spacecraft, space cargo or their components, for flight control operations, for providing launch and reentry services, or for moving crew, spaceflight participants or space cargo to or from spacecraft. Space cargo includes satellites, scientific experiments and any other payload whether or not it returns. A spacecraft is a launch vehicle or a reentry vehicle. Other terms take the meanings given in section 50902 of title 51, United States Code as in effect at enactment.
What the document actually says“the term `spaceport' means any facility located at or in close proximity to a launch site or reentry site used for--”
The term covers a site at or near a launch site. It also covers a site near a landing site. The list that follows says what it is used for.
Four uses are named. One is building or fixing spacecraft. One is flight control. One is running launches and landings. One is moving crew or cargo.
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