7 and before Jan. 1, 2023 (Jan. 1, 2024 for longer production period property and certa=n aircraft). Through the efforts of NBAA and a coalition of general aviati=n groups, the new law would permit 100 percent expensing by the taxpayer f=r both factory- new and pre-owned aircraft so long as it is the taxpayer's first us

7 and before Jan. 1, 2023 (Jan. 1, 2024 for longer production period property and certa=n aircraft). Through the efforts of NBAA and a coalition of general aviati=n groups, the new law would permit 100 percent expensing by the taxpayer f=r both factory- new and pre-owned aircraft so long as it is the taxpayer's first us