If you’re researching 100% bonus depreciation, bonus depreciation aircraft, or similar terms, you're in the right place. The 2025 One Big Beautiful Bill Act (OBBBA) reinstated permanent 100% bonus depreciation for aircraft—an opportunity savvy buyers shouldn’t miss. Here’s what every aircraft buyer needs to know.

What Is 100% Bonus Depreciation?

Bonus depreciation allows businesses to write off a large portion—up to 100%—of the cost of qualifying capital assets, like aircraft, in the first year the equipment is placed in service under IRS Code Sec. 168(k) (Levy, 2025).

With the OBBBA, Congress restored full 100% first-year depreciation for aircraft acquired and placed in service after January 19, 2025, making it a permanent feature of the tax code—unless Congress changes it later.

Who Qualifies?

To benefit from this deduction:

1. Aircraft must be acquired and placed in service after January 19, 2025 .
2. It must be your first-time use of the aircraft.
3. It must be used predominantly for business—at least 50% for business, with at least 25% qualified business use (Levy, 2025).
4. Must meet IRS substantiation requirements, including flight logs and business purpose documentation.

How It Works

1. Immediate tax relief: Suppose you buy a $5 million jet and use it over 50% for business—200% bonus depreciation allows you to deduct the full $5 million in year one. At a 21% corporate rate, that’s over $1 million in tax savings right away.
2. Optionality: Though bonus depreciation is now the default, you can elect normal MACRS or straight-line depreciation if that better suits your financial objectives.
3. IRS Scrutiny: The IRS is increasing audits around business vs. personal use, so strict recordkeeping is essential.

Benefits at a Glance

What Buyers Should Watch

1. Business Use Tracking: Maintain logs that detail the date, purpose, passengers, and business nature of each flight to avoid recapture.
2. Recapture Risk: Falling below business-use thresholds could trigger recapture at ordinary income rates.
3. Use of Tax Elections: If cash flow or financing covenants require, electing MACRS or even Section 179 expensing may be more appropriate.
4. IRS Scrutiny: Personal flights may disqualify or reduce benefits—stay prepared for potential audits .

Why Jetvisors Is Your Advantage

At Jetvisors, we aren’t just aircraft brokers—we’re strategic aviation advisors. We help you:

1. Structure the deal: Optimize dates of acquisition and service to qualify for 100% bonus depreciation.
2. Maintain compliance: Implement back-office systems to track flight usage and documentation.
3. Customize strategy: Advise on depreciation vs. Section 179 vs. MACRS based on forecasts, financing, and ownership objectives.
4. Manage audits: Prepare defensible records to support your tax positioning.

Let Jetvisors tailor a strategy that takes full advantage of this rare tax incentive—without surprises.

Take Action Today

The 2025 OBBBA full bonus depreciation unlocks massive financial opportunity—but only with careful planning and disciplined execution. Reach out to Jetvisors today to explore how your next aircraft acquisition can maximize tax benefits and boost business performance.

References

Levy, S. (2025, July 9). Welcome back 100% bonus depreciation; now use it strategically. GlobalAir.

ICS Tax, LLC. (2025, July 7). OBBBA makes 100% bonus depreciation permanent.

Flying Magazine. (2025, July 8). Trump signs tax bill reinstating 100% bonus depreciation for business aircraft.

FlyUSA. (2025, July). The return of 100% bonus depreciation: How 2025 made private aircraft ownership more valuable than ever.

NBAA. Bonus depreciation.

IRS Training Summary. (2025, March). IRS increases scrutiny of business aircraft use. The Tax Adviser.