Bonus Depreciation Timing — What Buyers Should Know Before Year-End

This is a placeholder editorial note published to demonstrate the News cadence.

The One Big Beautiful Bill Act, signed July 2025, reinstated 100% bonus depreciation permanently for new and used aircraft acquired and placed in service after January 20, 2025. For buyers weighing an acquisition, the practical effect is on timing: the aircraft must be both acquired and placed in service to qualify, so closings completed before year-end capture the full deduction in that tax year.

The 50% business-use threshold — with 25% qualified business use — still applies, and the rules around placed-in-service dates reward planning rather than improvisation. Buyers contemplating a year-end transaction should build the pre-purchase inspection window, escrow timeline, and any international title or financing complexity into the schedule well in advance.

OmniJet coordinates with each buyer’s aviation attorney and tax advisor throughout. We do not give tax advice — but we do manage the transaction timeline actively so that a planned year-end closing does not slip on something avoidable.