Bonus Depreciation Set to Return in New Tax Bill

Here’s how it could impact the aircraft buying market.

Keller Laseter

Tuesday, May 13, 2025 at 10:06 AM ET

Verified

Edited By:

Travis Tingle

A Cirrus aircraft [Shutterstock | Nadezda Murmakova]

Key Takeaways:

An upcoming tax bill is expected to reinstate 100 percent bonus depreciation, allowing businesses to immediately deduct the full purchase price of eligible assets.
This policy change will significantly boost the aviation sector by making aircraft acquisition—for all types, including pistons and jets—more financially attractive for businesses.
If approved by Congress, the measure could be retroactive to January 20, providing substantial tax benefits such as reduced tax liability and increased cash flow for businesses.

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Treasury Secretary Scott Bessent recently announced that the return of 100 percent bonus depreciation is likely to be enacted in an upcoming tax bill, potentially creating significant opportunities for businesses considering aircraft purchases.

On Monday, House Republicans unveiled President Donald Trump’s so-called “One, Big, Beautiful Bill,” a sweeping tax and spending package. It included the return of 100 percent bonus depreciation.