NAFA member, SOLJETS, shares their latest article regarding tax incentives.
With the reinstatement of 100% bonus depreciation under the OBBB Act, 2025 marks a prime opportunity for business owners, entrepreneurs, and high-net-worth individuals to leverage private aviation as a strategic tax planning tool. Whether you’re considering fractional ownership, on-demand charter, or full aircraft acquisition, each structure offers distinct advantages under current IRS guidelines—especially when aircraft are used primarily for qualified business purposes.
Full Ownership: Maximum Control, Maximum Tax Incentives
For those seeking complete control over their travel, aircraft selection, and branding, full ownership remains the most robust option—particularly in light of the revived 100% bonus depreciation provision. Initially introduced under the Tax Cuts and Jobs Act, this provision now applies again in 2025 to both new and pre-owned aircraft placed in service this calendar year, thanks to the OBBB.
This article was originally published by SOLJETS on July 20, 2025.