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]