In a groundbreaking move that blends aviation expertise with cutting-edge AI, FlyUSA has launched a CustomGPT now live in the OpenAI GPT Store. This tool is unlike anything else in the aviation or tax consulting space: it is engineered to provide crystal-clear guidance on the newly passed 2025 Federal Bonus Depreciation Law, while also helping aircraft owners, charter operators, CFOs, and high-net-worth individuals make smarter decisions around private aviation.
Why the 2025 Bonus Depreciation Law Matters
The 2025 Federal Budget officially reinstated 100% bonus depreciation for new and used business aircraft. This legislative shift has enormous financial implications. Whether you’re flying under Part 91 for business purposes or managing a Part 135 charter fleet, understanding how to take full advantage of this law can mean millions in tax savings.
But the law is complex. There are carve-outs, compliance requirements, use tests, and documentation standards that vary depending on how the aircraft is operated, who owns it, and what financing was used. Traditional CPA firms and aviation consultants often take days to return with an answer.
FlyUSA decided to change that, permanently.
Meet the FlyUSA Aviation Depreciation GPT
Our CustomGPT was meticulously trained to become the most accessible and reliable resource on aviation depreciation laws. It can instantly answer:
- Can I depreciate a jet that’s chartered part-time under Part 135?
- Does leasing affect my eligibility for 100% bonus depreciation?
- What documentation do I need for an IRS audit on business use?
- How do tax implications change if I finance vs. pay cash for my aircraft?
But it goes further.
This GPT isn’t just a recitation of public tax code. It’s infused with FlyUSA’s proprietary operational insights from hundreds of clients and aircraft under management, including:
- Common structuring mistakes that get flagged by the IRS
- Real-world examples of depreciation strategies that passed audits
- Expert commentary on pending legislative threats and amendments
- Comparative analysis between ownership models: outright, fractional, leaseback, and jet cards
Trained by Experts, Available to Everyone
This isn’t a generic AI. FlyUSA’s in-house team of aviation attorneys, tax strategists, and operations directors worked closely with AI engineers to ensure the model was precise, compliant, and easy to use.
Whether you’re an aircraft owner wondering if you’re eligible for accelerated depreciation, a family office evaluating fractional ownership, or a broker advising clients, this GPT is your on-demand co-pilot for navigating federal aviation tax law.
Beyond Depreciation: A Smart Advisor for All Aviation Needs
Although the GPT was purpose-built around the 2025 bonus depreciation legislation, it is not limited to just tax law. It can also advise on:
- Jet acquisition strategies
- Charter vs. ownership cost modeling
- Regulatory differences between Part 91 and Part 135
- Jet card structures and how they affect tax eligibility
- State-by-state tax implications for aircraft based or hangared in different regions
In short, it’s a comprehensive assistant for private aviation decisions, not just a tax tool.
Why This Matters Now
In the wake of the bill’s passage, interest in business aircraft has surged. But without the right guidance, buyers and operators risk losing out on significant tax advantages or even exposing themselves to legal and financial penalties.
FlyUSA’s CustomGPT is here to bridge that gap—offering clarity, confidence, and compliance with a few simple prompts.
Try the CustomGPT Now
This tool is available now in the OpenAI GPT Store. It’s free to explore for anyone with a ChatGPT Plus subscription. Ask it your hardest questions. Challenge it with real-world scenarios. It’s been built to help you make better decisions faster.
👉 Click here to try the FlyUSA Aviation Depreciation GPT in the GPT Store.
About FlyUSA, Inc.:
FlyUSA, Inc. provides seamless, end-to-end private aviation solutions to clients across the United States. Founded by pilots and built on a commitment to safety, teamwork, growth, and doing the right thing, FlyUSA offers on-demand charter flights, the Ascend Club membership program, jet card options, and full-service aircraft acquisitions and management.
FlyUSA also offers a proprietary booking app that simplifies private aviation with real-time pricing, guaranteed rates, and full in-app trip management while delivering a faster, more transparent experience for modern travelers.
Known for being personalized, easy to do business with, and highly responsive, FlyUSA is redefining private aviation through solutions that deliver an elevated, effortless experience. With a growing fleet of managed aircraft and more than 2,000 clients and members nationwide, FlyUSA’s rapid growth earned a #45 ranking on the 2024 Inc. 5000 list of fastest-growing private companies.
