Core Insights - The One Big Beautiful Bill Act, passed on July 4, 2025, significantly overhauls the U.S. tax code, introducing tax credits and deductions for seniors and high-income households [1] - The act also makes permanent the 100% bonus depreciation provision from the 2017 Tax Cuts and Jobs Act, benefiting business owners and real estate developers [2] Tax Benefits for Businesses - The 100% bonus depreciation allows business owners to deduct the full depreciation of capital assets in the current tax year, rather than spreading it over several years [5][6] - This change can lead to substantial tax savings, potentially exceeding seven figures for some businesses [3] - The primary goals of the 100% bonus depreciation are to spur domestic investment, improve cash flow for businesses, and reduce taxes quickly [7]

Core Insights - Off The Hook Yachts Inc. is highlighting the reinstatement of 100% bonus depreciation for qualifying business assets, including boats and yachts, through January 19, 2026, due to the "One Big Beautiful Bill Act" signed into law in July 2025 [1][2] Group 1: Tax Incentives - The 100% bonus depreciation allows eligible buyers to deduct the entire purchase price of a qualifying vessel in the first year it is placed into service, provided it is used more than 50% for legitimate business purposes [2] - This tax incentive is expected to create a historic window of affordability for boat buyers during 2025-2026, combined with aggressive year-end pricing and a large inventory [2] Group 2: Company Positioning - Off The Hook Yachts is positioned as the national leader in pre-owned boat inventory, offering a broad selection of all-brand boats, making it easier for customers to find qualifying vessels at exceptional values [3] - The company has a strong operational presence along the East Coast and South Florida, acquiring over $100 million in boats and yachts annually [5] Group 3: Services Offered - Off The Hook Yachts utilizes AI-assisted valuation tools and a data-driven sales platform to enhance the speed and transparency of yacht transactions [5] - The company provides various services, including brokerage, financing through Azure Funding Division, maintenance and repair services, and asset recovery through Marine Asset Recovery [5]