By Michael Parrish, President, Elliott Aviation
We now have fewer than 100 days until the end of the year. In aviation, that might not sound like much, but for buyers, sellers, and operators eyeing the year-end tax calendar, those 100 days are everything.
Across the industry, we are witnessing one of the most significant flurries of aircraft sales activity in recent memory. For months, we saw a steady rise in transaction volume, but in the last few weeks, it has turned into a race. Companies that had been sitting on the sidelines are now moving quickly to acquire aircraft, complete modifications, and place them into service before the clock strikes midnight on December 31.
The reason is simple: 2025’s 100% bonus depreciation is here, and buyers want to maximize its benefits.
The Big Beautiful Bill and the Return of 100% Bonus Depreciation
One of the biggest drivers of today’s sales activity is the legislation referred to as the “Big Beautiful Bill.” Among its many provisions, it reinstated 100% bonus depreciation for qualified aircraft.
In plain terms, this allows companies to deduct the full purchase price of an eligible aircraft in the first year it is placed in service, rather than spreading that depreciation over several years. For businesses that rely on aircraft as productivity tools, this is a powerful incentive.
But here is the critical detail: to take advantage of bonus depreciation, the aircraft must be acquired, completed, and in service before year-end. That means it cannot simply be under contract or sitting in a hangar. It must be airworthy, ready for use, and fully compliant with the modifications or inspections required for certification.
For buyers, that makes timelines a central part of the conversation.
The Practical Challenge: Time
This is where the rubber meets the runway. Tax law may set the stage, but it is the practical realities of aviation maintenance, refurbishment, and certification that dictate whether a buyer can realistically place an aircraft in service before December 31.
As someone who started my career as a mechanic, I have seen both sides of this equation. I understand how demanding C-level executives are about their return on investment. I also know how long it really takes a technician to pull apart a King Air, install a new avionics suite, or strip and repaint an aircraft to client specifications. There are no shortcuts when safety is involved.
For buyers rushing to capture 100% bonus depreciation in 2025, that means understanding timeframes for common modifications and inspections is more important than ever.
How Long Does It Take? Reference Timetables for Common MRO Projects
Every aircraft is unique. Every inspection uncovers different findings. Every avionics installation has its quirks. Still, we can provide general reference numbers for the types of projects most buyers consider during a pre-purchase or immediately following an acquisition.
Here are some of the most common timelines we see at Elliott Aviation:
- Simple Pre-Purchase Inspection
Timeframe: As little as 1 week
A straightforward pre-buy inspection can sometimes be turned around in a matter of days, provided the aircraft’s records are complete and findings are minimal. This is often the fastest path to getting an aircraft approved and ready for service. - Standalone Garmin G1000 NXi Installation in a King Air
Timeframe: 15 days
The G1000 NXi is one of the most popular upgrades for King Air operators. We’ve completed over 425 installations, and have narrowed the timeframe to completion to 15 days. - Standalone Garmin G5000 Installation in a Citation Excel
Timeframe: 25 days
At Elliott Aviation, we’ve installed over 90 Garmin G5000 systems. The G5000 is a large, complex system, and at 25 days, it is still within year-end reach, but buyers considering it now should not wait. - Full Paint and Interior Refurbishment
Timeframe: 6–8 weeks
These are among the most labor-intensive projects in aviation. A full strip, repaint, and interior customization cannot be rushed. For buyers targeting bonus depreciation this year, scheduling will be tight. - Major Inspection (for example, 48-Month, 96-Month)
Timeframe: 4–6 weeks
Inspections can vary widely based on the scope and findings, but for planning purposes, buyers should expect at least a month to a month and a half.
These timelines are only general references, not guarantees. Complexity, scope changes, parts availability, and unexpected findings can all extend the schedule.
Why Buyers Are Moving Now
What we are seeing across the market is urgency, driven by the intersection of opportunity and limitation.
Opportunity: The ability to deduct 100% of the purchase price of an aircraft this year is a significant financial advantage, one that many businesses will not want to miss.
Limitation: The calendar is not negotiable. Every day that passes reduces the available runway for inspections, modifications, and certifications.
As a result, companies that may have been weighing the idea of purchasing an aircraft “sometime this year” are now in action mode. Brokers, MROs, paint shops, and avionics providers are all seeing elevated demand, with buyers pushing to lock in schedules before available slots disappear.
The Role of Planning and Partnership
For any company considering a purchase between now and December 31, success will hinge on two things: planning and partnership.
Planning means knowing exactly what needs to be done between the closing table and placing the aircraft into service. Does the aircraft require a pre-buy? Will the avionics need updating? Are there inspections due soon that make sense to accomplish now? The earlier those questions are asked, the more realistic the schedule becomes.
Partnership means working with trusted providers who can deliver. At Elliott Aviation, we have nearly 90 years of experience guiding customers through these year-end deadlines. We know how to align inspections, avionics, paint, and interior work so that clients can meet their tax-driven goals without compromising quality or safety.
A Word on Tax Considerations
It is important to emphasize: this article is not intended as tax advice. The rules around bonus depreciation are complex, and eligibility depends on many factors unique to each business and transaction. For a definitive assessment, buyers should always consult with a qualified tax advisor or attorney who specializes in aviation.
What we can say is that the opportunity is real, the timelines are tight, and the activity we are seeing in the marketplace reflects just how compelling the incentive is.
Looking Beyond 2025
While the 2025 bonus depreciation is today’s driver, there is a broader story here as well. Business aviation has always been about time, saving it, maximizing it, and using it to create opportunities. The companies buying aircraft today are doing so not only for tax efficiency but also to gain the flexibility, control, and reach that only aviation provides.
The surge in activity we are experiencing is proof that aviation remains a vital business tool. Tax law may accelerate decisions, but the long-term value of an aircraft extends well beyond depreciation schedules.
Final Thoughts
With less than 100 days remaining in the year, the pace of aircraft sales has shifted from steady to urgent. The return of 100% bonus depreciation through the Big Beautiful Bill has created a powerful incentive for buyers, but the window is closing fast.
If you are considering a purchase, the time to act is now. Understand the timelines. Partner with experienced providers. Consult your tax advisors. And above all, remember that while depreciation may drive the decision, the true value of an aircraft lies in the freedom, flexibility, and productivity it delivers for years to come.
At Elliott Aviation, we are here to help you navigate this critical period with the same dedication, technical expertise, and customer care that has defined us for nearly nine decades. Whether you are a CEO finalizing year-end strategy or a Director of Maintenance ensuring every inspection is complete, we share a common goal: keeping aircraft flying safely, efficiently, and on schedule.
The clock is ticking. Let’s get to work.
Disclaimer: This article is provided for informational purposes only and should not be construed as legal or tax advice. For guidance specific to your situation, please consult with a qualified aviation tax attorney or advisor.
