When President Bush last month signed a tax law that extends the “placed-in-service” deadline to the end of next year for new aircraft buyers to qualify for the 50-percent bonus-depreciation allowance, he also enacted a provision of the new law that isn’t such good news. NBAA noted that the new tax law sets more stringent limits on expenses a company can deduct when there is personal use of an employer-provided aircraft. Essentially, NBAA said, the law reverses the Sutherland Lumber decision, a case used extensively as a basis for tax treatment of personal flights on business aircraft.