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

News Market Reaction

-0.86%

1 alert

-0.86% News Effect

On the day this news was published, OTH declined 0.86%, reflecting a mild negative market reaction.

Data tracked by StockTitan Argus on the day of publication.

Key Figures

Bonus depreciation rate: 100% bonus depreciation Business-use threshold: More than 50% business use Deduction timing: First year placed in service +1 more

4 metrics

Bonus depreciation rate 100% bonus depreciation One Big Beautiful Bill Act through January 19, 2026

Business-use threshold More than 50% business use Requirement for full first-year deduction

Deduction timing First year placed in service Timing for deducting qualifying vessel cost

Incentive window end January 19, 2026 End date for reinstated 100% bonus depreciation

Market Reality Check

Price: $2.60 Vol: Volume 49,907 vs 20-day a...

low vol

$2.60 Last Close

Volume Volume 49,907 vs 20-day average 148,723, indicating relatively light trading ahead of this news. low

Technical Price at 2.97, trading below the 200-day moving average of 3.33 before the tax-incentive reminder.

Historical Context

4 past events · Latest: Dec 02 (Positive)

Pattern 4 events

Date	Event	Sentiment	Move	Catalyst
Dec 02	Conference appearance	Positive	+1.4%	Announcement of CEO presentation at NobleCon21 emerging growth conference.
Dec 01	Tax incentive reminder	Positive	-0.9%	Reminder of 100% bonus depreciation window for qualifying boat purchases.
Nov 25	Office expansion	Positive	+7.6%	Confirmation of new Jupiter, FL office for luxury brokerage division.
Nov 14	IPO completion	Neutral	-8.4%	Closing of IPO raising gross proceeds at $4.00 per share.

Pattern Detected

Recent news has produced mixed reactions, with both positive and negative moves following generally constructive announcements.

Recent Company History

Over the last few weeks, Off The Hook Yachts has moved from its IPO to growth and visibility milestones. The IPO on Nov 14, 2025 was followed by news of a new Jupiter, Florida office for Autograph Yacht Group, which saw a 7.57% gain. Subsequent items included this tax-incentive reminder on Dec 1, 2025 and a NobleCon21 conference presentation on Dec 2, 2025. Price reactions have alternated between gains and pullbacks, suggesting no consistent pattern yet.

Market Pulse Summary

This announcement underscores a temporary tailwind from the reinstated 100% bonus depreciation on qu...

Analysis

This announcement underscores a temporary tailwind from the reinstated 100% bonus depreciation on qualifying boats and yachts through January 19, 2026, provided they are used more than 50% for business. It highlights Off The Hook Yachts’ broad pre-owned inventory and aggressive year-end pricing. In context of recent IPO and expansion news, investors may watch how this tax window influences demand, upcoming financial results, and any further operational updates.

Key Terms

bonus depreciation, irs, charter contracts

3 terms

bonus depreciation financial

"has reinstated 100% bonus depreciation for qualifying business assets"

A tax rule that lets a company write off a large portion of the cost of qualifying property or equipment immediately instead of spreading the expense over many years. Like taking a big one-time coupon when you buy a machine, it reduces taxable income and current cash taxes, which can boost short-term cash flow and alter reported profits. Investors watch it because it affects earnings, cash generation and how comparable one company’s results are to another’s.

irs regulatory

"A buyer who meets the IRS requirements can deduct the entire cost"

The Internal Revenue Service (IRS) is the U.S. federal agency that collects taxes and enforces tax laws, acting like the referee and bill collector for federal taxation. Investors pay attention because IRS rules and audits affect companies’ after‑tax profits, cash flow, and legal risk—changes in tax treatment, enforcement actions, or refund timing can materially alter a company’s valuation and shareholder returns.

charter contracts financial

"owners should maintain detailed records of charter contracts, guest logs"

Agreements that allow a company to rent and operate an asset — most often a ship, plane, or vehicle — for a set time or specific trip in exchange for payment. Like leasing a car or renting an apartment, these contracts determine who pays operating costs, who controls day-to-day use, and how long the asset is available. Investors watch them because they shape a firm’s revenue predictability, operating costs, and future liabilities, affecting cash flow and risk.

AI-generated analysis. Not financial advice.

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.