100% Bonus Depreciation Benefit Provided by "One Big Beautiful Bill" Puts Spotlight on Major Dealer in Pre-Owned Boats: Off The Hook YS Inc. (NYSE: OTH)

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OTH Operates in the Growing $57 Billion US Marine Industry with Facilities in Multiple States Including New Luxury Brokerage Division

* One of America's Largest Buyers and Sellers of Pre-Owned Boats.

* Company Acquires More Than $100 Million in Boats and Yachts Annually.

* Well Positioned to Serve the U.S. Marine Industry Valued at $57 Billion.

* AI-Assisted Valuation Tools and Data-Driven Sales Platform Bring Speed and Transparency to Transactions.

* Operating a Nationwide Network of Offices and Marinas Across Multiple States.

* Consistently Earned Recognition on The Inc. 500, Ranked Among the Top 100 Dealers in the USA.

* "One Big Beautiful Bill" Reinstated 100% Bonus Depreciation for Boats Bought by January 19, 2026.

* New Jupiter, FL Office Will Serve as Headquarters for Autograph Yacht Group (AYG), a Recently Established Luxury Brokerage Division.

* November Initial Public Offering on 3,750,000 Shares of OTH Common Stock at $4.00 Per Share for Gross Proceeds of $15,000,000.

Off The Hook YS Inc. (NYSE American: OTH), Founded in 2012 by Jason Ruegg, 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, OTH acquires more than $100 million in boats and yachts annually. OTH 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.

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OTH has consistently earned recognition on the Inc. 500, ranked among the Top 100 Dealers in the USA. OTH continues advancing after its successful 2025 IPO, supported by strong technology adoption, expanding market reach, and participation in a U.S. marine industry valued at $57 billion.

Additionally, the U.S. Ship Repair and Maintenance Services Market, valued at $6.55 billion in 2025, is projected to reach $11.72 billion by 2033 at a 7.52% CAGR, highlighting substantial long-term growth potential. OTH appears well-positioned to capitalize on this opportunity in a large and growing market.

Off The Hook Yachts Reminds Boat Buyers that the "One Big Beautiful Bill"

Reinstated 100% Bonus Depreciation for Boats Bought by January 19, 2026

On December 1st OTH reminded 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 the unmatched OTH nationwide inventory, 2025-2026 represent a historic window of affordability for business buyers.

"This incentive is a game-changer for anyone considering a boat purchase," said Jason Ruegg, President of OTH. "Our expanding team of brokerage professionals has already helped countless business owners 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, OTH is uniquely positioned to help customers seize this opportunity. Unlike competitors that offer limited brands, OTH 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.

Development of New Florida Office

On November 25th OTH confirmed the development of a new office location in Jupiter, Florida. The facility will serve as the headquarters for Autograph Yacht Group (AYG), a recently established luxury brokerage division of OTH led by industry veteran Mike Burke. In addition to housing members of the OTH C-level leadership team based in Florida, the site will strengthen the company's footprint in one of the nation's most active yachting markets.

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The new OTH Jupiter site includes office space and six on-site boat slips, allowing for streamlined inventory access and storage. The build-out is currently in progress.

"We expect the build-out of this location to be completed and move-in ready in the beginning of 2026. The location will also have six boat slips for some of our best inventory," stated Brian S. John, CEO of OTH.

Closing of Initial Public Offering

On November 14th OTH announced the closing of its initial public offering of 3,750,000 shares of its common stock at a public offering price of $4.00 per share, for gross proceeds of $15,000,000, before deducting underwriting discounts and offering expenses. In addition, OTH has granted the underwriters a 45-day option to purchase up to an additional 562,500 shares of common stock to cover over-allotments at the initial public offering price, less the underwriting discount. OTH intends to use the proceeds to service its floorplan, to advertise and market its inventory, to repay a promissory note and for working capital. ThinkEquity acted as sole book-running manager for the offering.

For more information on OTH visit: http://www.offthehookyachts.com and https://compasslivemedia.com/oth/

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Media Contact
Company Name: Off The Hook YS Inc.
Contact Person: Abigail Lafferty
Email: Send Email [http://www.universalpressrelease.com/?pr=100-bonus-depreciation-benefit-provided-by-one-big-beautiful-bill-puts-spotlight-on-major-dealer-in-preowned-boats-off-the-hook-ys-inc-nyse-oth]
Phone: (561) 374-0513
Address:1701 J.E.L Wade Drive
City: Wilmington
State: NC 28401
Country: United States
Website: https://www.offthehookyachts.com/

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