In a significant win for business aviation, President Donald Trump signed into law the “One Big Beautiful Bill Act” on July 4, 2025, restoring 100% bonus depreciation for qualified business aircraft acquisitions.

The new law, which takes effect for aircraft placed in service on or after January 19, 2025, allows businesses to fully expense the purchase price of both new and pre-owned aircraft used in business operations, in the year they are placed into service—provided they meet existing IRS guidelines for business use.

This move reverses the scheduled phaseout under the 2017 Tax Cuts and Jobs Act, which had reduced bonus depreciation to 60% in 2024 and was slated to drop further this year.

What it means for buyers:

100% first-year depreciation is back—offering a major tax incentive for businesses acquiring eligible aircraft.

Applies to both factory-new and used aircraft that qualify under IRS rules.

Opens the door for strategic year-end acquisitions and accelerated ROI for corporate flight departments and business owners.

For clients considering a new aircraft purchase or trade, this change significantly enhances the financial advantages of closing before year-end.

Have questions about how this impacts your next aircraft acquisition?
Contact our team at Valor Jets for a tailored strategy that maximizes your tax benefit and investment.