Off The Hook YS reminds buyers of reinstated 100% bonus depreciation

Off The Hook YS (OTH) is reminding U.S. boat buyers that the “One Big Beautiful Bill Act”, signed into law in July 2025, has reinstated 100% bonus depreciation for qualifying business assets-including boats and yachts-through January 19, 2026. This tax incentive 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. Together with aggressive year-end pricing and OTH’s unmatched nationwide inventory, 2025-2026 represents a historic window of affordability for boat buyers.