What does Preamble of Stop Subsidizing Private Jets of 2026 do?

This bill aims to amend the Internal Revenue Code of 1986 The amendment targets deductions for certain private plane expenses

What does SHORT TITLE. of Stop Subsidizing Private Jets of 2026 do?

This bill is formally titled the 'Stop Subsidizing Private Jets of 2026'.

What does DISALLOWANCE OF CERTAIN EXPENSES RELATING TO PRIVATE PLANES. of Stop Subsidizing Private Jets of 2026 do?

This section amends Section 162 of the Internal Revenue Code of 1986 to disallow deductions for 'disqualified private plane expenditures'. "No deduction shall be allowed under this chapter for amounts paid or incurred for disqualified private plane expenditures." "Disqualified private plane expenditures' means amounts paid or incurred to purchase, maintain, or operate any fixed-wing aircraft. Certain aircraft are excluded from the definition of 'disqualified private plane expenditures', including those primarily used to transport property or modified for agriculture, firefighting, or emergency medical purposes. Taxpayers in the course of a trade or business may also deduct expenses related to aircraft used for providing aeronautics instruction, offering skydiving services, offering scheduled transportation, or offering sightseeing flights. The amendments apply to amounts paid or incurred after December 31, 2025.

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Stop Subsidizing Private Jets of 2026

Last updated: 4/30/2026 · Introduced: 4/30/2026

Author: Eugene Vindman (D-VA)

TL;DR (AI)

This bill prohibits taxpayers from deducting expenses related to the purchase, maintenance, or operation of most fixed-wing aircraft, effectively eliminating tax deductions for private jet usage.
Certain aircraft used for commercial purposes, such as property transport, agriculture, firefighting, emergency medical services, or specific aviation-related businesses, are exempt from this deduction disallowance.
The changes apply to expenses paid or incurred after December 31, 2025.

119th Congressin committeeOfficial page

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Includes provisions on preamble, short title., and 1 more.

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