A Golden Hour for New Brokers: 100% Depreciation Write-Off Ignites Corporate Aircraft Market
By Keanu Von Diez, ABA Member.
DALLAS, July 15, 2025 — A blockbuster tax provision tucked into the One Big Beautiful Bill Act (H.R. 1), signed July 2, restores 100% bonus depreciation for business and general aviation aircraft. This means companies, now through at least 2029—and possibly permanently—can deduct the full cost of a jet in the first year of service.
What It Means for Buyers and Sales
Under the reinstated Internal Revenue Code Section 168(k), both new and pre-owned aircraft used primarily (over 50%) for business are eligible (wingaviation.com). A buyer can deduct the entire price—say, a $10 million jet—against income in year one, dramatically slashing tax liability and improving cash flow.
Corporate aviation insiders are already gearing up for a late-year buying rush. With tax certainty through 2029—or potentially permanently—buyers and brokers are mobilizing to close deals before year-end to qualify for the full write-off (corporatejetinvestor.com).
Pitfalls and Planning
There’s more to this than signing a purchase agreement. Tax professionals stress the importance of:
- Strict documentation, including flight logs and business-use tracking (wingaviation.com)
- Ensuring the aircraft is placed in service and flown on a qualifying business trip within the tax year (flyusa.com)
- Maintaining over 50% business use to avoid recapture issues and penalties (wingaviation.com)
- Structuring purchases correctly to align with FAA, SEC, and ownership rules is also essential, making a knowledgeable deal team critical for buyers (corporatejetinvestor.com).
Industry Buzz
NBAA, AOPA, and GAMA have welcomed the provision, which is expected to drive demand across turboprop, light jet, and large-cabin categories (flyusa.com). OEMs, pre-owned dealers, and finance groups are already reporting heightened inquiries, especially from companies looking to modernize fleets while maximizing tax benefits.
An industry expert summed it up well: “US buyers are desperate to close deals within the calendar year and make at least one business flight to qualify for 100% depreciation” (corporatejetinvestor.com).
A Golden Opportunity for New Brokers
This is a rare moment for new aircraft brokers to gain momentum:
- Buyers are actively entering the market, creating new client opportunities.
- Brokers who can guide clients on compliance and structuring can differentiate themselves quickly.
- The year-end urgency adds leverage for brokers to secure and close deals fast.
- Supporting clients through the process builds long-term relationships and repeat business.
What’s Next?
Senate-House reconciliation is expected to finalize remaining details before fall, locking in the provision for year-end planning (flyingmag.com). Once finalized, buyers using their aircraft for business can fully expense their purchase in 2025, positioning Q4 as a high-velocity sales window for the industry.
Bottom Line
The return of 100% bonus depreciation is more than a tax break; it’s a catalyst for the corporate aviation market. For buyers, it means unmatched cash flow opportunities. For brokers—especially new ones—it’s a golden moment to build trust, add value, and close deals in a surging market.
About the Author
Keanu Von Diez is an ABA member and aircraft broker who helps owners sell smarter, avoid costly missteps, and move on to their next chapter with confidence.
