THE OPPORTUNITY
The Opportunity
Bonus Depreciation Explained
The 2025 One Big Beautiful Bill Act permanently reinstated 100% bonus depreciation for qualifying business aircraft — new or pre-owned — placed in service on or after January 20, 2025. For an individual facing a significant tax liability after a liquidity event, a properly structured aircraft acquisition may qualify for a full first-year deduction, subject to the requirements below.
Our approach is deliberately rigorous. Qualification depends on the greater-than-50% business-use threshold, genuine placed-in-service timing, and ongoing compliance to avoid recapture. We engineer the structure to hold up to scrutiny, not just to look attractive on a sales sheet.
05 Essentials
What qualified buyers need to understand
01
What changed: permanent reinstatement under OBBBA (2025), replacing the TCJA phase-down.
02
The greater-than-50% qualified-business-use threshold.
03
Eligibility of both new and pre-owned aircraft (first use by the taxpayer).
04
'Placed in service' means delivered, registered, and flown for business — a signed purchase agreement is not enough.
05
Recapture risk if qualified business use later drops below threshold.
Disclosure
Educational only. Eligibility and final tax treatment depend on your specific circumstances, including the greater-than-50% qualified-business-use requirement, placed-in-service timing, and ongoing compliance to avoid depreciation recapture. Consult your own CPA and tax counsel before making any decision.
Convert your tax liability into a productive, professionally managed asset.
Every engagement begins with a transparent pro forma — depreciation benefit, charter revenue, operating margin, and net position modeled on your aircraft and tax bracket. No projection leaves our desk without the assumptions behind it.