Bonus Depreciation Is Back: How A US Tax Change Is Fueling Private Jet Sales

A change in United States tax law is providing a strong financial motive for business aircraft buyers to accelerate jet purchases. The One Big Beautiful Bill Act, signed on July 4, 2025, restored 100% bonus depreciation for qualifying business property, including eligible aircraft acquired and placed in service after January 19, 2025.

Under the reform, businesses can deduct the full qualifying cost of an aircraft in its first year, rather than spreading deductions across multiple tax years. The provision also removed the scheduled phaseout that had previously reduced the incentive under the 2017 Tax Cuts and Jobs Act.

The effect is a potential shift in timing for private jet purchases, with buyers more likely to consider acquiring aircraft sooner to take advantage of full first-year depreciation.

The report notes that the information comes from Simple Flying, with background on the policy change and its tax implications for the business aviation market.