NAFA member John Armstrong, Founder & CEO of LifeStyle Aviation, shares his latest blog.
There are moments in the market when all the elements align to create an undeniable opportunity. For private aircraft acquisition, we have reached one of those rare moments. After decades in this industry, I can confidently tell you that the confluence of permanent tax law, stabilizing prices, and favorable financing has created what we at LifeStyle Aviation are calling the "Perfect Storm" for Aircraft Buyers right now, particularly as we enter the fourth quarter of 2025.
If acquiring the aircraft of your dreams has been on your mind, the window to maximize your financial and operational leverage is wide open. Here is why the time to act is now.
1. The Tax Game-Changer: 100% Bonus Depreciation is PERMANENT
The single greatest driver of value for business aircraft acquisition is now a permanent fixture of the U.S. tax code. Thanks to President Trump’s recent legislation, aptly nicknamed the "Big Beautiful Bill," the phase-out of 100% Bonus Depreciation has been repealed, restoring full expensing for qualifying new and used business aircraft.
This permanence is monumental. It removes the uncertainty that has plagued year-end planning and allows us to structure longer-range tax and investment strategies for clients, planning for future upgrades and fleet transitions as pilots grow their experience and ratings.
What does this mean for you?
It means your acquisition costs can be immediately offset against your business income in the year the aircraft is placed into service. Savvy aircraft buyers leverage the tax law to easily justify their dream planes. Leveraging a leaseback or sharing structure, such as our unique DiamondShare program, can produce the necessary business use for tax leverage.
For first-time buyers, the potential is enormous: many, under the right set of facts, can leverage financing and this deduction to achieve a "Cash Flow Positive" position in the initial year of ownership.
"Acquiring your dream plane is no longer a dream; it’s a strategic fiscal decision."
This article was originally published by LifeStyle Aviation on October 10, 2025.