Business Aviation   North America   Aircraft Finance & Leasing   Aircraft Orders and Deliveries   Policy & Regulation  

IRS interim guidance may preserve 100% bonus depreciation for some aircraft with pre‑Jan.20,2025 purchase agreements

The IRS issued interim guidance clarifying that, under the 2025 tax law, some aircraft delivered on or after Jan. 20, 2025 may still qualify for 100% bonus depreciation if purchase agreements were executed before that date — a move NBAA says could expand buyer eligibility.

Discovered 2026-01-20T06:07:36.769613-08:00 | 2026-01-20T06:07:36.769613-08:00

Briefing

What Hype is tracking

  • The guidance can allow more buyers to claim 100% bonus depreciation for aircraft delivered on/after Jan. 20, 2025 when contracts were signed earlier, materially altering after‑tax acquisition costs and cash‑flow planning.

  • That change may accelerate purchase timing and influence lease‑vs‑buy decisions, with implications for OEM delivery schedules and corporate fleet procurement; NBAA flagged broader buyer eligibility.

  • It could tighten secondary‑market supply and lift dealer sentiment, consistent with industry analysis showing bonus depreciation has already boosted dealer confidence and narrowed used‑aircraft availability (IADA Q3 2025 analysis).

Reported By

AINonline GlobalAir.com AeroTime NBAA
Sources Tracked
4
First Seen
2026-01-20T06:07:36.769613-08:00
Latest Update
2026-01-21T05:40:35.758804-08:00
Coverage
Aviation

Sources

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