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From Deloitte's website (an example of other website's as well): One of the most important questions that must be addressed is when the cost of private aviation is considered an ordinary and necessary business expense. If business is typically conducted locally, or business travel is between major cities that are regularly served by the major airlines, it may be difficult to justify the cost of private air travel as an ordinary and necessary expense of the business. A better argument exists when the business requires flights to out-of-the-way locations without ready commercial air service, the timing and duration of business flights are unpredictable, or personal security is a significant concern. One of the sometimes (apparently) difficult things to substantiate to the IRS for the use of personal aircraft for business travel was the key phrase "Ordinary and Necessary". With Covid-19, I wonder if it is now "more ordinary" to want to use a personal plane for business travel instead of being so close to other passengers in the closed air system of commercial airplanes? Covid-19 also makes me wonder about the phrase "personal security" as it relates to the risk of being infected by other members of the traveling public - from the large airports and huge amount of personal interaction to sitting on a flight. Any thoughts?

I was wondering if anyone knows the regulations on what can be tax deducted on aircraft ownership. As we all know, military aviation budget has been affected due to government secuestration. As an aviator in the Army, I was wondering if I could tax deduct flight training (out of my own pocket) in order to maintain IFR proficiency. Are there any mooniacs who are also tax lawyers and can shed some light on this subject?