The House of Representatives has passed the extension of 100% bonus depreciation legislation, applying retroactively to all qualifying aircraft acquired last year (2023) and continuing through December 31, 2025. This exciting news is now awaiting approval from the Senate. न्यू कैरोलिनास एविएशन म्यूजियम 100% bonus depreciation.
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% bonus depreciation legislation, 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% bonus depreciation.
Understand that there are various intersecting IRS regulations that can disqualify an aircraft from 100% bonus depreciation, 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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