I also considered maybe I could sell the home but I just purchased it a year ago and have minimal equity.Let me know if there is other key information that will help inform your responses.

This poses a challenge because one of the requirements for a 1031 exchange is that both the relinquished property (the property being sold) and the replacement property (the property being purchased) must be held for investment or used in a trade or business.If your client's mother purchased the land less than a year ago, it's unlikely that it would qualify as replacement property for a 1031 exchange because it hasn't been held for investment or used in a trade or business for a sufficient amount of time.However, there may be other options available to minimize the tax implications for your client and his mother:Hold the Property Longer: If your client's mother holds onto the land for a longer period of time and can demonstrate that it is held for investment purposes, it may become eligible for a 1031 exchange in the future.Consider Other Investment Properties: Your client could explore other investment properties that have been held for a longer period of time and would qualify as replacement property for a 1031 exchange.

If he was doing minimal renovating in this scenario (obviously no electrical wiring etc) is he required a contractors license?

How I do listings changes very minimally, because I already did most of what this change will require.   

I am sure they would not be the first foreigners to invest in the US, I just want to understand how can they do so by either minimizing (legally) their tax implications in the US or avoiding double taxation.

. I have seen situations where landlords and tenants are both very firm on their requested rent price and it was a minimal difference and the landlord let them move out and the money it cost the landlord to clean fix paint and rent the unit out to a new tenant outweighed the difference they would have made the tenant after moving expenses and paying first class and Security again probably outweighed what they would’ve paid had they just stayed so sometimes it’s better to just negotiate and flex a little to renew a tenant than to keep swapping tenants.

He recommends the Shluter Ditra/Kerdi systems plus their pan assembly kits, to minimize leaks and mold.

That's where I've been gravitating and it's approachable, achievable, and allows the average, Mom & Pop investor to enjoy the fruits of their labor with minimal headache. 

It's essential to budget for contingencies and plan accordingly to minimize potential setbacks.Ultimately, whether updates like kitchen and bathroom renovations will significantly impact the equity of a condo depends on various factors, including market conditions, rental demand, and the cost-effectiveness of the renovations.

We have found the amount of work with bank accounts, taxes etc is not worth the money as the risk is so minimal.