Congress close on bonus depreciation | Aviation International News

Regulations and Government

Congress close on bonus depreciation

The Senate last month passed its version of bonus depreci

By AIN Staff • AIN Staff

September 28, 2010

The Senate last month passed its version of bonus depreciation legislation, much to the satisfaction of general aviation groups. The House of Representatives passed similar legislation in June.

H.R.5297, the Small Business Lending Fund Act of 2010, contained a provision to allow bonus depreciation on equipment purchases, including general aviation aircraft, this year. Aircraft purchased before the end of this year must be placed into service by the end of next year.

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