Paragon Space Development Corporation proposes an innovative, efficient and practical concept that utilizes Solid Oxide Electrolysis for regenerative air revitalization. The concept is innovative because it safely eliminates handling of hydrogen, and works irrespective of gravity and pressure environments with no moving parts and no multi-phase flows. The innovation is efficient because it requires no expendables while being compact with minimal impact on mass. The innovation is practical because it evolves from the well-established, current state of the art in oxygen production for the regenerative air revitalization system slated for the International Space Station. The approach proposed addresses the crux of the innovation in Phase I through modeling and experimentation to immediately identify the most feasible approach to its implementation. Phase II will encompass more detailed experimentation to optimize the subsystem design resulting in a fully functioning regenerative oxygen subsystem for advanced life support. The consequence is significant because solid oxide electrolysis is an inherently suitable technology (and possibly the only technology) for enabling 100% oxygen regeneration from carbon dioxide and water vapor, two byproducts of crew activity that must be managed regardless.