US tax law change restores full bonus depreciation for business aircraft buyers
A provision in the One Big Beautiful Bill Act lets businesses deduct the full cost of a qualifying aircraft in its first year, which the source says is pushing private jet purchases forward.
A change to United States tax law is giving business aircraft buyers a financial reason to buy jets sooner. The One Big Beautiful Bill Act, signed on July 4, 2025, restored 100% bonus depreciation for qualifying business property. That includes eligible aircraft acquired and placed in service after January 19, 2025.
Buyers can now deduct the full qualifying cost of an aircraft in its first year. Previously, depreciation deductions were spread across several tax years.
The provision also removed a scheduled phaseout that had been cutting the incentive under the 2017 Tax Cuts and Jobs Act.
Sources
- simpleflying.comBonus Depreciation Is Back: How A US Tax Change Is Fueling Private Jet Sales