How the 2025 Tax Law Can Pay for Your Next Charter Boat

Why This Guide Matters

What Is Bonus Depreciation?

What Counts as Business Use?

Who Gets the Tax Break?

Real-Life Examples

Engine Parts and Tax Deductions for Marine Tourism Operators

What Counts as a Tax Deduction?

Examples of Engine Parts You Can Deduct

Detroit Diesel Engine Parts: What You Can Deduct

Example 1: Impeller for Raw Water Pump – Detroit Diesel 6-71

Example 2: Blower Repair – Detroit Diesel 8V92

Cummins Marine Engine Parts: What You Can Deduct

Example 3: Turbocharger – Cummins 6BTA

Example 4: Cooling System Maintenance – Cummins QSB 6.7

Caterpillar Marine Engine Parts: What You Can Deduct

Example 5: Injector Set – Caterpillar 3208

Example 6: Cylinder Head Gasket – Caterpillar 3406B

What About Rebuild Kits?

Key Tips to Make It Work

Keep Records to Stay Safe

Selling the Boat Later

Tips to Do It Right

Want to Learn More?

Why Diesel Pro Power?

In Summary (Plain Table)

Final Note

Buying a Charter Boat in 2025? What Diesel Pro Power Customers Should Know About Taxes (and Engines)

DISCLAIMER

Table of Contents

1. Executive Summary

2. What Is the One Big Beautiful Bill (OBBBA)?

3. Bonus Depreciation Restored—Primary Source Authority

4. Section 179 in 2025—Limits and Mechanics

5. How Vessels Qualify for Immediate Write-Offs

Key Qualification Rules:

6. Ownership Structures—Who Gets the Benefit

A. Sole Proprietors and Individuals

B. LLCs and Partnerships

C. S-Corporations and C-Corporations

7. 2025 vs. Prior Years—Phase-Down Reversal

8. Real-World Examples for Charter Boat Owners

Example 1: Fishing Charter Upgrade

Example 2: Dive Boat Owner Operating as an LLC

Example 3: Yacht Owner Renting on Charter Platforms

9. Deducting Engine Parts and Maintenance

What Marine Engine Parts Are Deductible?

Repairs vs. Capital Improvements

10. IRS Compliance Guidelines & Audit Triggers

Keep Detailed Records

Common Red Flags for Charter Vessel Owners

11. Depreciation Recapture and Forward Planning

What Happens If You Sell the Vessel?

Plan with Your Tax Advisor

12. Final Takeaways & Diesel Pro Power Support

13. Final Disclaimer Reminder

Warranty Policy

Warranty Coverage

What’s Covered

What’s Not Covered

Warranty Claim Process

Additional Notes

Pricing Policy

FOB Shipping Point – Miami, Florida (ZIP 33128)

Shipping & Handling Costs

Price Accuracy & Adjustments

Sales Tax

Diesel Pro Power Return Policy Overview

General Return Conditions

Use This Link To Fill Out Your RGA

Defective Parts Policy

Special Order and Electrical Items

Core Return Policy

Shipping Damage Claims

Limitation of Liability

Dispute Resolution

Master Compression Testing for Early Detection of Costly Cylinder Head Issues!

Diagnostic Spotlight: Compression Testing to Detect Cylinder Head Problems

The Importance of Compression Testing

How to Perform a Compression Test

Safety First

Step-by-Step Guide

Interpreting Compression Test Results

Taking Action on Compression Test Results

Routine Testing for DIYers

Professional Consultation

Why Compression Testing Matters for Your Fleet

Marine Operators:

Industrial and Trucking Businesses:

Conclusion: Keeping Your Engines Running Smoothly