There are some creative ways to get it from 37% to corporate tax rate of 21% but generally it's best to invest passively as the IRA is designed.  

If you are talking 100+ unit apartment complexes, then I would change my tune a bit.What is more important than the actual market, is the dynamics within that market?  

Prices have increased (higher terms/rates) as the fed rate has gone up so you have seen people who could get 8 or 9% now in double digits.

Include in your model rates going up by 2%, and just make sure you enough cash to cover. 

Appraisals, Lenders and Rates : Beyond the transactions that were literally in process (sales, listings, leases, seller carries) are properties that remain amongst vacant lots.

No, it wasn't a home run deal, I didn't get it sub to (interest rate was 7.625% PLUS MI).

Several economic factors are contributing to this shift:Overbuilding: Some areas of Charlotte have seen significant overdevelopment, leading to an oversupply of rental units.Tighter Money: Rising interest rates and economic uncertainty have made tenants more cautious with their spending.Tenant Behavior: Many responsible renters are choosing to stay put rather than take on the cost and hassle of moving.What Does This Mean for Landlords?

It takes more effort and there's more risk involved (therefor more reward), but it just depends on your goals and how you want to get there.As far as focusing on areas with high demand for travel nurses, that's just 1 tenant-type of many in a changing landscape.

Your PSF will be much lower than it would be adding one small unit per lot.One thing to note is more than 4 units or more than one ADU changes the financing that is available.  

The higher rates and no point options hopefully are temporary for you until you are able to show a 2 year history of 1099 income, refinance early in 2026 once you have completed your 2025 returns.