This means that then new LLC is a single member LLC and has elected to be taxed as a sole proprietor. 

It also must have elected to file taxes as a sole proprietor. 

Congressional leaders released a long-awaited framework Thursday for President Joe Biden’s signature Build Back Better plan, proposing a top-line price tag  of $1.75 trillion which includes investments in affordable housing and down-payment assistance and spares real estate investment from the most feared taxes.

S Corp is really a tax election by a C corps or LLC (it’s not a legal entity) but it’s Corp-like components still usually not a good idea to hold real estate long term….

LizarazoAssistant Vice President | Exchanger Officer | Old Republic Exchange Company

I would just refund the days they were unable to occupy, unless the nature of maintenance was elective and not required.

Case in point why local elections are extremely important. 

Don't believe anything you hear and never ever buy a crap course or product at a real estate meeting because the largest real estate clubs are the biggest scumbags when it comes to the presidents of the clubs bringing in snake oil salesmen who scam you out of thousands of dollars.Always believe that whatever crap and 'SECRETS' sold at a real estate club meeting can be found on the internet, absolutely free.

You won't get anything from the tenant but also won't get legislation to change based on the first interaction with your elected officials but you will plant a seed and you will have a lever to pull to vent to with someone who might actually be able to drive change! 

If the LLC has an S-Corp election, you might also talk to your accountant or a tax attorney about whether you want to rescind the S-Corp election before transferring real property into the LLC.