Aircraft Deduction

Administered by
  • Receipts from selling aircraft parts or maintenance services for aircraft or aircraft parts
  • Receipts of an aircraft manufacturer from selling aircraft flight support, pilot training, or maintenance training services
  • Receipts from the sale of or from maintaining, refurbishing, remodeling, or otherwise modifying a commercial or military carrier over 10,000 pounds gross landing weight
  • 50% of gross receipts from selling other aircraft
  • 55% of the receipts from selling jet fuel for use in turboprop or jet engines until June 30, 2017; 40% after June 30, 2017