Generally, you may not claim a Section 179 deduction for property used primarily to furnish lodging or in connection with the furnishing of lodging.
But, as you would expect, there are exceptions to this rule.
The law contains four exceptions that allow Section 179 expensing for lodging:
Renting to transients
Certain commercial facilities that are part of the lodging complex but open to the public
Qualified historic rehab expenditures
Renting to Transients
You do not furnish lodging when you primarily (more than half the time) rent ... Log in to view full article.