The New York Times quoted Tax Principal Michael D'Addio in an article about deducting the cost of owning a plane under the new tax rules.
New York Times
By Paul Sullivan
Excerpt:
Additionally, not all states allow the same level of bonus depreciation that the federal government does. In Connecticut, someone buying a plane would not get a break the first year, but can depreciate the plane’s cost over four years, said Michael D’Addio, tax lawyer and principal at Marcum in New Haven.