Off The Hook Yachts Reminds Boat Buyers that the “One Big Beautiful Bill” Reinstated 100% Bonus Depreciation for Boats Bought By January 19, 2026

Rhea-AI Summary

Off The Hook Yachts (NYSE: OTH) reminds U.S. boat buyers that the One Big Beautiful Bill Act reinstated 100% bonus depreciation for qualifying business assets—including boats and yachts—through January 19, 2026. Eligible buyers who use a vessel more than 50% for business may deduct the full purchase price in the first year placed in service. The company cites aggressive year-end pricing and its nationwide, all-brand pre-owned inventory as reasons 2025–2026 is a historic window of affordability. Buyers should retain detailed records of charter contracts, guest logs, and financial activity to substantiate business use.

Positive

• 100% bonus depreciation reinstated through Jan 19, 2026
• Nationwide all-brand inventory positions OTH to meet increased demand

Negative

• Deduction requires >50% business use to qualify
• Bonus depreciation expires on Jan 19, 2026, creating a short window

Insights

Tax & Marine Sales Analyst

100% bonus depreciation through Jan 19, 2026 creates a clear, time-limited demand stimulus for qualifying boat purchases.

Off The Hook Yachts benefits because the law lets qualifying buyers deduct the full purchase price in year one when the vessel is used more than 50% for business and placed into service within the window. The company’s emphasis on broad, nationwide inventory and aggressive year-end pricing aligns directly with buyers seeking qualifying vessels quickly.

Key dependencies and risks are explicit: buyers must meet the IRS 50% business-use test and retain detailed records of charters, guest logs, and financial activity to substantiate the deduction. The incentive is strictly time-limited to Jan 19, 2026, so any rise in demand or sales is constrained to this horizon and by buyers’ ability to document business use.

Watch concrete metrics over the next weeks: inventory turnover rates, booking or sales volumes for vessels marketed as business-qualifying, and the company’s stated documentation support. Monitor activity through Jan 19, 2026 to assess whether short-term demand converts into measurable revenue gains.

Wilmington, NC, Dec. 01, 2025 (GLOBE NEWSWIRE) -- Off The Hook YS Inc. (NYSE: “OTH”, or “Off the Hook Yachts” ), America’s largest buyer and seller of pre-owned boats, is reminding U.S. boat buyers that the “One Big Beautiful Bill Act” (OBBBA), signed into law in July 2025, has reinstated 100% bonus depreciation for qualifying business assets—including boats and yachts—through January 19, 2026.

This powerful 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.

“This incentive is a game-changer for anyone considering a boat purchase,” said Jason Ruegg, President of Off The Hook Yachts. “Our expanding team of brokerage professionals has already helped countless boat buyers identify qualifying vessels. A buyer who meets the IRS requirements can deduct the entire cost of the boat in year one. This has already boosted demand, and we expect interest to surge even further.”

As the national leader in pre-owned boat inventory, Off The Hook Yachts is uniquely positioned to help customers seize this opportunity. Unlike competitors that offer limited brands, the Company provides one of the broadest selections of all-brand boats in the country, making it easier than ever to find a qualifying vessel at an exceptional value.

To remain compliant, owners should maintain detailed records of charter contracts, guest logs, and all financial activity. See our Off the Hook Yachts website for more information at, What You Need to Know. To purchase a boat, explore our inventory or visit the Autograph Yacht Group website.

About Off The Hook Yachts

Founded in 2012 by Jason Ruegg, Off The Hook Yachts Inc. has become one of America's largest buyers and sellers of pre-owned boats. Headquartered in Wilmington, North Carolina, with operations throughout the East Coast and South Florida, the Company acquires more than $100 million in boats and yachts annually. Off The Hook Yachts leverages AI-assisted valuation tools and a data-driven sales platform to bring speed and transparency to yacht transactions, supported by a nationwide network of offices and marinas offering brokerage, wholesale, and performance yacht sales. Customers can buy boats from our many boat brokers including Autograph Yacht Group, our premier yacht brokerage offering expert service, exclusive listings, and a refined approach to buying and selling yachts. They can finance them with our Azure Funding Division, our recreational loan broker and lender providing financing solutions for individuals, dealerships, and brokerages. Off the Hook Yacht Services provides high-quality maintenance, repair, and support services yacht servicing. Marine Asset Recovery provides asset recovery and repossession services. In addition to our company owned websites, Boatsandbuyers.com and Webuyboats.com provide boat auction and lead generation services.

Investor Relations
ir@offthehookys.com

Media Contact
AbigailLafferty
abigail@pantelidespr.com
(561) 374-0513

Forward-Looking Statements
This press release contains “forward-looking statements” that are subject to substantial risks and uncertainties. All statements, other than statements of historical fact, contained in this press release are forward-looking statements. Forward-looking statements contained in this press release may be identified by the use of words such as “anticipate,” “believe,” “contemplate,” “could,” “estimate,” “expect,” “intend,” “seek,” “may,” “might,” “plan,” “potential,” “predict,” “project,” “target,” “aim,” “should,” "will” “would,” or the negative of these words or other similar expressions, although not all forward-looking statements contain these words. Forward-looking statements are based on Off The Hook Yachts Inc.’s current expectations and are subject to inherent uncertainties, risks and assumptions that are difficult to predict. Further, certain forward-looking statements are based on assumptions as to future events that may not prove to be accurate. These and other risks and uncertainties are described more fully in the section titled “Risk Factors” in the final prospectus related to the public offering filed with the Securities and Exchange Commission. Forward-looking statements contained in this announcement are made as of this date, and Off The Hook Yachts Inc. undertakes no duty to update such information except as required under applicable law.

FAQ

What does the 100% bonus depreciation mean for OTH buyers before Jan 19, 2026?

Qualified buyers using a vessel >50% for business can deduct the full purchase price in the first year it is placed into service.

Which date is the bonus depreciation deadline for boats under OBBBA (OTH)?

The reinstated 100% bonus depreciation applies for qualifying purchases through January 19, 2026.

What business-use documentation should OTH buyers keep to qualify for the deduction?

Owners should maintain detailed charter contracts, guest logs, and all financial activity to substantiate >50% business use.

How does Off The Hook Yachts (OTH) position itself to help buyers use the tax incentive?

OTH cites aggressive year-end pricing and a broad nationwide inventory to help buyers find qualifying vessels.

Can an OTH buyer deduct a personal-use boat under the 100% bonus depreciation rule?

No; the deduction applies only if the vessel is used more than 50% for legitimate business purposes.