Stop Subsidizing Private Jets of 2026

No tax deductions for private planes

This bill would ban tax deductions for amounts paid to buy, maintain, or operate fixed‑wing aircraft. That ban would include depreciation and amortization deductions. The rule would apply to amounts paid or incurred after December 31, 2025. Exceptions would let taxpayers keep deductions for planes used mainly to carry property. Deductions would also remain allowed for planes modified and used mainly for agriculture, firefighting, or emergency medical work. Deductions would also be allowed when the plane is used in certain businesses: aeronautics instruction, public skydiving services, scheduled passenger routes generally open to the public, or sightseeing flights.