General information, not tax advice. Aircraft depreciation is fact-specific — confirm everything with a qualified aviation tax advisor.
What changed
The One Big Beautiful Bill Act, enacted July 4, 2025, made 100% first-year bonus depreciation permanent for qualified business aircraft — acquired after January 19, 2025 and placed in service on or after January 20, 2025. It applies to new and pre-owned aircraft. On paper, a business can deduct the full cost of a qualifying jet in year one.
Why "write off the whole thing" is usually wrong
- Use is the test. The aircraft must be used more than 50% for qualified business use in the year it's placed in service; fall below and you're on slower straight-line depreciation.
- Personal use scales it down. Personal and entertainment flights reduce what you can write off.
- Timing is unforgiving. The date that controls the write-off is when the aircraft is placed in service — not when you sign.
- It comes back on sale. Depreciation recapture can tax the benefit when you sell. It's a timing advantage, not free money.
What it means for a buyer
The tax case can be genuine and powerful — but it lives on business-use percentage, meticulous records from day one, and getting the aircraft placed in service in the right window. "My accountant said it's deductible" is the start of the analysis, not the end.
We handle the aircraft side — finding, inspecting, and placing it in service on a timeline that lines up with your tax year — while your advisor handles the return. If a year-end window matters, the time to work backward from it is now. Tell us your timeline.