In brief
The 2025 tax law restored permanent 100% bonus depreciation for eligible property acquired and placed in service after January 19, 2025, including qualifying business aircraft.
The jet market was already tight. Honeywell expects 8,500 new business jet deliveries worth $283 billion over the decade ending in 2034.
The deduction is not free money. Aircraft owners must clear strict business-use tests, document every flight and risk recapture if qualifying use later falls.
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