Yes, 100% bonus depreciation is available for qualifying aircraft in 2026 due to the One Big Beautiful Bill Act (OBBBA) of 2025, which permanently reinstated it for assets acquired and placed in service after January 19, 2025, replacing the prior phase-down schedule from the TCJA. This means businesses can immediately deduct the full cost of new or pre-owned aircraft (and certain modifications) used at least 50% for business, providing a significant tax advantage. Some Federal and State Laws may apply.