StratosIQ is an aviation intelligence system that surfaces operator economics, fleet telemetry, and empty-leg repositioning logic for private aviation decision-making.

How does StratosIQ calculate empty-leg availability?

StratosIQ models empty-leg availability using fleet telemetry, operator schedules, and mission economics to identify repositioning flights that can be booked at reduced rates.

Does StratosIQ act as a broker?

No. StratosIQ is not a broker or marketplace. It is an intelligence layer hosted on JetLuxDeals.com that connects users to operator-verified charter execution via Villiers Jets.

What operators does StratosIQ work with?

StratosIQ surfaces data from operators meeting ARGUS and WYVERN safety standards, including Part 135 and Part 121 certified fleets.

StratosIQ Intelligence • tax and structuring

100% Bonus Depreciation Revival (OBBBA) & MACRS Pooling in 2026 Corporate Aviation

Executive Summary

Signed into law on July 4, 2025, the One Big Beautiful Bill Act (OBBBA) permanently restored 100% bonus depreciation for qualifying aircraft placed in service on or after January 20, 2025. Aircraft acquisitions in 2026 remain eligible for full immediate cost expensing, provided strict business use parameters are maintained.

Key Compliance Metrics

IRC Section 280F QBU Test: Qualified Business Use must exceed 50% of total flight hours.
Depreciation Recapture Mitigation: Structural flight logs prevent forced ordinary income recognition upon audit.

Optimization Strategy

Aircraft owners structuring for the OBBBA-restored 100% bonus depreciation should prioritize contemporaneous flight logs that cleanly separate qualified business use from personal use on a per-flight basis, not a monthly estimate — IRC Section 280F's 50% QBU threshold is tested and can be challenged at the individual-flight level on audit. Where usage sits close to the 50% line, consider whether a Part 91 dry-lease structure or adjusted ownership allocation better protects the depreciation position before the aircraft is placed in service, since the QBU percentage is materially harder to correct retroactively than to structure correctly upfront.

Instant Institutional Jet Dispatch & Estimate

StratosIQ Autonomous Charter Network

Direct Operator Dispatch & Zero Broker Markup

Eliminate intermediary commission margins. Access verified Argus & Wyvern Wingman airframes with direct flight department intelligence.

Request Flight Manifest Live Empty Legs Private Concierge

FTC Disclosure: StratosIQ is an independent aviation intelligence platform. When you dispatch flights or request quotes through our partner links, we may receive affiliate compensation or referral commission from certified charter networks at zero additional cost to you.