H.R. 8644 — Stop Subsidizing Private Jets of 2026

This section disallows deductions under section 162 of the Internal Revenue Code of 1986 for amounts paid or incurred to purchase, maintain, or operate fixed-wing aircraft after December 31, 2025, other than aircraft primarily used to transport property, modified for agriculture, firefighting, or emergency medical purposes and used primarily for that purpose, or used by a taxpayer in the course of providing aeronautics instruction, skydiving services, scheduled public air transportation, or sightseeing flights.