
इसके अनुसार Aviation Tax Consultants Daniel Cheung, CPA
फरवरी 1, 2024
The House of Representatives was hard at work last night. By a vote of 357-70, it passed the extension of 100% बोनस मूल्यह्रास कानून, retroactive for all 2023 qualifying aircraft acquisitions, in addition to extending 100% bonus depreciation for aircraft purchased through December 31, 2025. The legislation will now go to the Senate and with some typical gamesmanship by both parties, I expect the bill will pass and President Biden will sign the bill into law.
2023 buyers lucked into full 100% bonus depreciation for their purchases in 2023. 2024 और 2025 deals, new and pre-owned aircraft, will qualify for 100% बोनस मूल्यह्रास.
Understand that there are various intersecting IRS regulations that can disqualify an aircraft from 100% बोनस मूल्यह्रास, or significantly reduce its effectiveness. Proper planning addressing the various regulations (including FAA regulations and state tax laws) is of utmost importance. Utilizing a structure that mitigates potential IRS audit risk is also a top priority for our clients.
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