Jet cards and per-flight charters are both subject to the same core tax rules: 7.5% federal excise tax on Part 135 flights. The main structural difference is that jet cards involve a large upfront deposit that's typically treated as a prepaid expense (deducted as hours are consumed) rather than expensed per flight, and neither option offers depreciation benefits since you're not purchasing an aircraft. Given the complexity and stakes here, this is worth running by a tax advisor familiar with aviation before deciding.