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

A change in United States tax law is giving business aircraft buyers a powerful financial incentive to purchase jets sooner rather than later. The One Big Beautiful Bill Act, signed into law on July 4, 2025, restored 100% bonus depreciation for qualifying business property, including eligible aircraft acquired and placed in service after January 19, 2025. Businesses can now deduct the full qualifying cost of an aircraft in its first year instead of spreading depreciation deductions across multiple tax years. The provision also removed the scheduled phaseout that had been reducing the incentive under the 2017 Tax Cuts and Jobs Act.