Superyachts & Private Jets Surge: 100% Bonus Depreciation Returns
By Publisher Ray Carmen | July 2025
This July, President Trump signed the One Big Beautiful Bill Act (H.R. 1) into law, restoring 100% bonus depreciationfor qualifying business assets—including superyachts and aircraft—placed into service after January 19, 2025 . The full benefit applies through 2029, with phased timelines for certain property types tying to 2030–2031.
What It Means for Yacht & Jet Buyers
Full first‑year write‑off: Business-use yachts and jets (≥50% business usage) can now be fully expensed in their first year—no need to depreciate over decades.
New or pre-owned: Pre-owned assets qualify as long as it’s the buyer’s first use. The government looks at placing in service, not production year
Huge tax savings: For example, a $10 million jet could generate a ~$3–4 million tax deduction, depending on effective tax rate.
Mitchell Baldridge, tax analyst:
“Big News… 100% Bonus is back and it’s PERMANENT [in Senate bill]… House bill has a phase‑out in 2029” .
Senate language suggests permanence, while House keeps sunset at end of 2029.
Strategic Opportunities & Industry Ripples
Aircraft sales boom: Brokers and advisors expect a surge in transactions and transaction complexity .
Yacht circuit picks up: Superyacht builders and dealers anticipate renewed interest from corporate clients.
Compliance demands: Strict IRS documentation—logs, flight records, yacht itineraries—required to validate business use above 50%.
Planning the Play: What Buyers Should Do Next
Timing is key
Asset must be operational in business use after Jan 19, 2025.
To capture full benefit, plan acquisition before end‑2029—or later for aircraft under Senate’s permanent proposal.
Document usage carefully
Maintain detailed logs showing >50% business vs personal use.
Consult aviation and maritime tax advisors to structure agreements (e.g., time‑sharing, fractional ownership).
Coordinate with tax team
Integrate bonus depreciation into broader strategy: interplay with Section 179, R&D deductions, SALT cap tweaks.
Why It Matters Now
Immediacy = liquidity: Businesses can free up capital lost to long depreciation schedules, boosting cash flow.
Asset market rebound: According to insiders, inventory may tighten as buyers race to close deals before deadlines ().
Policy certainty: By reinstating expansive expensing rules, the bill signals long‑term commitment to business investment, even amid some green tax rollbacks .
