NARA: U.S. Tax Law a Boon for Aircraft Sales
NARA-certified brokers have recognized a change in the marketplace just in the first few months of 2018 since the U.S. tax reform was enacted.

The National Aircraft Resale Association (NARA) said the recently enacted U.S. tax law—which allows 100 percent bonus depreciation for new and preowned aircraft and lowers corporate taxes and effective pass-through rates—will help the business aviation industry turn the corner this year. Bonus depreciation allows for an immediate tax deduction of the cost of any business aircraft—meaning one used predominantly for business purposes—acquired and placed in service by Jan. 1, 2027.