My question is, can I do a study on a home that is currently my primary residence and not yet a rental but will become a rental and I use the paper loss in the future when I need it but have captured the 100% bonus depreciation by doing the cost segregation study in 2022?

You can acquire a primary residence as low as 3.5% FHA or 3%-5% for conventional.

Investment Info:Single-family residence buy & hold investment.

This way you can fix up your primary residence to build equity and also add a cash flowing rental.

Investment Info:Single-family residence buy & hold investment.

But in the meantime you could move into your new primary residence converting it from your 1031 replacement from the sale of your current investment.

Investment Info:Single-family residence fix & flip investment.

While we currently reside in California, our focus is on acquiring properties outside the state, particularly in Arizona, Nevada, Texas, and Pennsylvania.

Or use your primary residence.  

I guess tourism is an important enough industry there that while they need to limit the short term rentals for local residents, they also need them to provide lower price points for visitors.