100% Bonus Depreciation is Back!

Dear Coast Fam,

Big changes are here. With the recent passage of the One Big Beautiful Bill Act (OBBBA), aircraft owners now have a rare opportunity to take full advantage of 100% bonus depreciation on qualifying purchases.

In plain terms, this means you may be able to deduct the entire cost of a new or pre-owned aircraft in the year it’s placed into service—starting after January 19, 2025. For many, it’s the perfect time to explore upgrading, acquiring, or revaluing your current aircraft.

At Coast Air Center, we know the aviation market and tax code don’t always speak the same language. That’s where we come in—offering clear guidance, free valuations, and honest insights to help you make a smart decision, whether you’re ready to move now or just gathering information.

Here’s what you need to know:

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I. Overview of the New Tax Law

Major Tax Savings Are Cleared for Takeoff

The “One Big Beautiful Bill Act” (OBBBA) reinstates 100% bonus depreciation for qualifying aircraft purchase made and placed into service after January 19, 2025. This means eligible buyers can deduct the full cost of an aircraft in the first year of ownership-- a major incentive to upgrade or purchase within the current tax year.

To help clarify how this opportunity works, here’s a simplified breakdown of the most relevant breakdown of the most relevant tax components for aircraft owners:

100% Bonus Depreciation

Full write-off in Year 1 for new or used aircraft placed in service post-Jan 19, 2025.

Section 179 Expensing

Up to $2.5M in deductions for aircraft under $6.5M, useful for phased acquisitions or upgrades.

Qualified Business Use

Aircraft must be used >50% for business purposes and meet IRS documentation requirements.

MACRS Depreciation

Standard multi-year write-off schedule. Can be used instead of bonus if preferred.

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II. Why This Matters for Aircraft Owners

Turn a Tax Rule Into a Business Advantage

These updates were designed to stimulate investment—but they’re especially powerful for those in aviation. Aircraft hold value, increase flexibility, and often replace the need for more costly charter or commercial options.

Being able to deduct the entire purchase in Year 1 gives owners and operators a significant tax advantage—and a great reason to plan ahead.

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III. Timing is Everything

The Sooner You Plan, the Better You Position Yourself

Demand is expected to spike as the 2025 window opens. Early movers will benefit from:

   •    Better inventory options

   •    Time to schedule inspections and close correctly

   •    The ability to structure upgrades that qualify for deductions

Getting ahead of the rush means better value and fewer headaches.

IV. What We’re Offering

Support That’s Insight-Driven, Not Sales-Driven

We’re offering a few ways to help aircraft owners and operators navigate these changes:

   •    Free market valuations on your current aircraft

   •    Discounted brokerage fees for Coast clients planning a trade or sale

   •    Personalized guidance on how tax law changes may impact your timeline and options

Whether you’re transacting soon or just running the numbers, we’re here to help you think it through.

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V. Meet the Coast Aircraft Sales Team

A Trusted Team With Real Aviation Expertise

Our aircraft sales team has decades of combined experience handling aircraft transactions, valuations, and upgrades—from pistons to jets. We collaborate with CPAs, tax attorneys, and flight departments to help our clients make smart, well-timed moves.

If and when you’re ready, we’re here to guide you with:

   •    Honest pricing and market insights

   •    A well-connected buyer and seller network

   •    Transaction support from planning through delivery

  •    Expertise from our on-site Cirrus Approved Service Center

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VI. Let’s Talk!

Whether you’re actively exploring a purchase, thinking about selling, or just curious how this tax change could affect your plans, we’d be happy to talk it through.

• Call us at (858)-800-3878
• Schedule a consult at CoastAirCenter.com
• Visit our FBO and meet the team!

Looking forward to supporting you in the skies and beyond.