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
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.