IRS Guides on Broader Aircraft Bonus Depreciation Eligibility in U.S. | Aviation International News

Finance, Taxes, Insurance

IRS Guides on Aircraft Bonus Depreciation Eligibility

Recent guidance is in advance of more formal rulemaking

generic aircraft — © Jetcraft, Aero Capital

By Kerry Lynch • Editor, AIN monthly magazine

January 20, 2026

NBAA is advising that recent IRS guidance may expand the eligibility for 100% business expensing, also known as bonus depreciation, which took effect one year ago. Adopted as part of the One Big Beautiful Bill, the full restoration of bonus depreciation applied to capital business purchases, including aircraft, beginning on Jan. 20, 2025. The updated guidance, Notice 2026-11, clarifies that 100% bonus depreciation may be available for some aircraft delivered on or after that date when a purchase agreement was executed before then.

Bonus depreciation applies to whole and fractional aircraft purchases used predominantly for business travel. This guidance is consistent with expectations and information in an NBAA member resource on the tax.

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