• The One Big Beautiful Bill Act restored 100% bonus depreciation for qualifying business property.
• Eligible aircraft buyers can deduct the full qualifying cost in the first year.
• The tax change may encourage additional purchases, with Honeywell forecasting a 5% rise in new business jet deliveries in 2026.
• Pre-owned aircraft deals also increased, with IADA members reporting 333 closed deals in Q1 2026.

The restored bonus depreciation may indicate a shift in business aircraft demand, as companies could accelerate purchases to take advantage of the tax incentive, which suggests a potential boost to the private aviation market and may influence manufacturers' production plans.