1. Executive Summary: What is Bonus Depreciation? Bonus depreciation is a tax incentive that allows businesses to immediately deduct a large percentage of the cost of eligible assets in the first year they are placed in service, rather than spreading that deduction over decades. The 2026 Reality Under the Tax Cuts and Jobs Act (TCJA), bonus depreciation is in a phase-out period. While it was 100% through 2022, the scheduled rates are: 2024: 60% 2025: 40% 2026: 20% Investors often refer to the...

Discover the top Airbnb and short-term rental amenity trends for 2026, including EV chargers, saunas, mini-pools, fitness equipment, and family-friendly upgrades that drive bookings and higher nightly rates.

The Nashville short-term rental market has officially transitioned into a measured rebound phase following the 2025 correction. With supply contracting by 1.1% year-over-year and aggregate ADRs climbing to $209, professional operators are regaining pricing leverage. This comprehensive 2026 report analyzes the "supply moat" created by a crash in building permits and the resilient travel demand keeping Nashville a premier destination for investors.