There can be some limitations on the operation of experimental aircraft being flown for business. That said, the FAA’s primary concern is about the safety of any passengers. If you’re piloting an experimental aircraft and it meets the missions of your business, that is, you can use it to travel in a manner that’s appropriate for your business, there is no limitation on the ability to take federal tax deductions or to operate the aircraft safely for business. The primary restrictions are going to be any passenger carriage or the ability to rent or lease the aircraft. So you want to carefully structure the ownership and operation of experimental aircraft if you intend to use them in furtherance of your business.