I 
111TH CONGRESS 
1ST SESSION H. R. 3844 
To amend the Internal Revenue Code of 1986 to provide a special depreciation 
allowance and recovery period for noncommercial aircraft property. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 15, 2009 
Mr. TIAHRT introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
a special depreciation allowance and recovery period for 
noncommercial aircraft property. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SPECIAL DEPRECIATION ALLOWANCE AND RE-
COVERY PERIOD FOR NONCOMMERCIAL AIR-
CRAFT PROPERTY. 
(a) IN GENERAL.—Section 168 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following: 
‘‘(o) SPECIAL ALLOWANCE
FOR NONCOMMERCIAL 
AIRPLANES.— 
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‘‘(1) ADDITIONAL ALLOWANCE.— 
‘‘(A) IN
GENERAL.—In the case of any 
qualified noncommercial aircraft to which this 
subparagraph applies— 
‘‘(i) the depreciation deduction pro-
vided by section 167(a) for the taxable 
year in which such property is placed in 
service shall include an allowance equal to 
50 percent of the adjusted basis of the 
qualified noncommercial aircraft property, 
and 
‘‘(ii) the adjusted basis of the quali-
fied noncommercial aircraft property shall 
be reduced by the amount of such deduc-
tion before computing the amount other-
wise allowable as a depreciation deduction 
under this chapter for such taxable year 
and any subsequent taxable year. 
‘‘(B) APPLICATION
TO
AIRCRAFT
PUR-
CHASED IN 2010 OR 2011.—Subparagraph (A) 
applies to qualified noncommercial aircraft 
property placed in service after December 31, 
2009, and before January 1, 2012, which is— 
‘‘(i) acquired by the taxpayer after 
December 31, 2009, and before January 1, 
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2012, but only if no written binding con-
tract for the acquisition was in effect be-
fore January 1, 2010, or 
‘‘(ii) acquired by the taxpayer pursu-
ant to a written binding contract which 
was entered into after December 31, 2009, 
and before January 1, 2012, and 
‘‘(2) RECOVERY PERIOD.—For purposes of this 
section— 
‘‘(A) IN GENERAL.—Qualified noncommer-
cial aircraft to which this subparagraph applies 
shall be treated as 3-year property. 
‘‘(B) APPLICATION
TO
AIRCRAFT
PUR-
CHASED BEFORE 2015.—Subparagraph (A) ap-
plies to qualified noncommercial aircraft placed 
in service after the date of the enactment of 
this subsection and before January 1, 2015, 
which is— 
‘‘(i) acquired by the taxpayer after the 
date of the enactment of this subsection 
and before January 1, 2015, but only if no 
written binding contract for the acquisition 
was in effect before such date of the enact-
ment, or 
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‘‘(ii) acquired by the taxpayer pursu-
ant to a written binding contract which 
was entered into after December 31, 2008, 
and before January 1, 2015, and 
‘‘(3) QUALIFIED
NONCOMMERCIAL
AIRCRAFT 
PROPERTY.—For purposes of this subsection— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
noncommercial aircraft property’ means any 
aircraft— 
‘‘(i) which is not used in the trade or 
business of transporting persons or prop-
erty, 
‘‘(ii) to which this section applies, and 
‘‘(iii) the original use of which com-
mences with the taxpayer after— 
‘‘(I) December 31, 2009, for pur-
poses of paragraph (1), and 
‘‘(II) the date of the enactment 
of this subsection for purposes of 
paragraph (2). 
‘‘(B) EXCEPTIONS.— 
‘‘(i) BONUS DEPRECIATION PROPERTY 
UNDER SUBSECTION (k).—The term ‘quali-
fied noncommercial aircraft property’ shall 
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not include any property to which sub-
section (k)(1) applies. 
‘‘(ii) 
ALTERNATIVE
DEPRECIATION 
PROPERTY.—The 
term 
‘qualified 
non-
commercial aircraft property’ shall not in-
clude any property to which the alternative 
depreciation system under subsection (g) 
applies, determined— 
‘‘(I) without regard to paragraph 
(7) of subsection (g) (relating to elec-
tion to have system apply), and 
‘‘(II) after application of section 
280F(b) (relating to listed property 
with limited business use). 
‘‘(iii) ELECTION OUT.—If a taxpayer 
makes an election under this clause with 
respect to any class of property for any 
taxable year, this subsection shall not 
apply to all property in such class placed 
in service during such taxable year. 
‘‘(C) 
SPECIAL
RULE
FOR
SELF-CON-
STRUCTED PROPERTY.—In the case of a tax-
payer manufacturing, constructing, or pro-
ducing property for the taxpayer’s own use, if 
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the 
taxpayer 
begins 
manufacturing, 
con-
structing, or producing the property— 
‘‘(i) after December 31, 2009, and be-
fore January 1, 2012, for purposes of 
paragraph (1), and 
‘‘(ii) after the date of the enactment 
of this subsection and before January 1, 
2015, for purposes of paragraph (2), 
the requirements of paragraph (1)(B) or (2)(B) 
(as the case may be) shall be treated as met. 
‘‘(D) DEDUCTION
ALLOWED
IN
COM-
PUTING MINIMUM TAX.—For purposes of deter-
mining alternative minimum taxable income 
under section 55, the deduction under sub-
section (a) for qualified noncommercial aircraft 
property shall be determined under this section 
without regard to any adjustment under section 
56.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
the date of the enactment of this Act, in taxable years 
ending after such date. 
Æ 
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