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The U.S. income tax was enacted at about the same time as general aviation and has influenced the development of the aviation industry. These tax laws have impacted both the owners and the manufacturers of general aviation aircraft with positive and negative effects. This paper briefly describes the beginnings of general aviation and then chronicles the significance of major tax and non-tax legislation on its history and development of the business-use sector of general aviation aircraft. Tax policy issues play an important role in the survival and success of business usage of aircraft in the general aviation industry.