No, there is a difference between education expenses and other types of business expenses.
To add a little to mirthaguer's answer above about education expenses -- education expenses are divided between deductible business expenses and personal education expenses. If the expense doesn't count as deductible for the business, then it may still qualify for any of the education credits available on your individual return. The IRS publishes an interactive interview that will walk you through determining if an education expense is "work-related" or not. You can find an overview of the requirements at Topic no. 513, Work-related education expenses. That page also includes a link to the Are my work-related education expenses deductible? interactive tax assistant.
The other kinds of "start-up" expenses that you ask about in your follow-up, though, are not treated the same way as the education expenses. Your business will likely incur expenses before it is actually ready to start providing services to the public. Those expenses must generally be deducted over time (amortized or depreciated) rather than being deducted all at once at the time of the expense.
Equipment or assets that you purchase before the business begins operating will be depreciated over their normal lifespan, but that depreciation won't start until the month that your business begins to operate. This would include computers, software, and even the aircraft you mentioned. The depreciable lifespan for an aircraft is anywhere from 5-12 years, depending on the type of plane and its use. There are also ways to accelerate depreciation and take most, if not all, of the expense as a deduction in the first year. (Bonus depreciation for 2024 is 80% of the total cost. Or, Section 179 can allow for a deduction of the full amount if there is sufficient revenue in the company. And you can elect to expense any item under $2,500 if you do so consistently.)
Non-asset start-up expenses (ramp fees, stocking office supplies, printing advertising brochures, etc.) are generally deducted over time (amortized). The amortization period is 15 years and it begins the month that your business begins to operate. Your business may be able elect to deduct up to $5,000 of start-up expenses in the year it begins operating, rather than amortizing that amount. [This amount is reduced dollar for dollar if your total start-up expenses exceed $50,000. For example, if your total start-up expenses were $50,250, then you could only elect to deduct up to $4,750 -- the maximum amount of $5,000 reduced by the $250 that your total exceeded $50,000.]
And there's even another category of expenses to consider -- organizational costs. These include the fees to register your company with the Secretary of State, legal fees to draft an operating agreement or shareholder agreement, obtaining a business license from the state/county/city, and other expenses necessary to actually form the company itself. As with start-up expenses, organizational costs are generally amortized over a period of 15 years. There is a similar election available to deduct up to $5,000 of organizational expenses, with that amount reduced dollar for dollar if your organizational costs exceed $50,000.
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