NBAA welcomed congressional passage of a U.S. budget reconciliation bill containing several business aviation-backed provisions. Already approved by the Senate, the measure now awaits the signature of President Donald Trump.
“We thank congressional leaders for preserving this vital ATC-transformation measure in the final budget-reconciliation bill, which provides a critical downpayment on investments in new technologies, facilities, the controller workforce, and other priorities,” said NBAA president and CEO Ed Bolen.
The legislation provides $12.52 billion to replace aging air traffic control facilities, systems, and infrastructure, and to expand controller staffing and training. It also permanently reinstates full and immediate expensing for purchases of factory-new and preowned aircraft—a benefit previously set to expire in 2027—and extends the Section 45Z Clean Fuel Production Credit for sustainable aviation fuel to 2031, though at a reduced value.
To help members navigate the new expensing rules, NBAA has released an exclusive resource coauthored by Tax Committee members Dan Feldman and David Shannon. The guide outlines key considerations for applying the policy, particularly for aircraft purchased before the Jan. 20, 2025 effective date.
“This new resource…provides timely, authoritative guidance on applying the policy to the purchase of an aircraft in full compliance with applicable laws and regulations,” Bolen said