Expense Deductions - Gift Cards

[David Howarth]

I went on the IRS website and read the Publication 527.

I want to know if a Gift Card bought at Home Depot and is given to a tenant for home repairs would that constitute as a repair expense?

A repair is defined as keeping the property in good operating condition and does not add value to the property.

I understand that any advice given to me on this forum does not constitute legal advice.