Source: https://nbaa.org/flight-department-administration/tax-issues/depreciation/bonus-depreciation/ https://nbaa.org/flight-department-administration/tax-issu

Source: https://nbaa.org/flight-department-administration/tax-issues/depreciation/bonus-depreciation/ https://nbaa.org/flight-department-administration/tax-issues... "Bonus depreciation" exists for cars too, but is capped around $20k. From quick reading, seems like the bonus depreciation for planes was a tax break to incentivize people to, well, buy more planes.