Allows a qualified airline employee, or the surviving spouse of a qualified airline employee, that meets all of the following conditions to apply for a refund of the state individual income tax paid on the airline payment amount that was transferred to a traditional IRA: (1) received an airline payment amount in a taxable year beginning before January 1, 2012, and included the amount in federal adjusted gross income; (2) transferred any portion of the airline payment amount to a traditional IRA, either directly or indirectly from a Roth IRA, by August 13, 2012; and (3) filed a claim for refund of federal individual income tax paid on the airline payment amount by April 15, 2015, that was accepted by the Internal Revenue Service. Requires a refund request to be made on or before October 15, 2015; requests received after that date are barred.