It is a kind gesture that you are considering, it may or may not benefit his tax situation, but it would definitely lower your cashflow. 

Because you always charge 15% over the materials cost, a reimbursement in unused materials cost, say $500 (if true) returned to the investor/client is a "trust verified" good gesture. 

I do agree with Marcia, that once she vacates you can try to rerent it and if you are able to get someone before her 30-day notice (or whatever is required) then offer that money back once it is paid to you from the new tenant, as a kind gesture.  

That romantic gesture has kept us working together for a long time now, both in the AF and out. 

But it seems like a nice gesture to offer this service at cost.Again, why should the landlord shoulder this cost?

I suggest you make a construction company by yourself, and if you need to get that licensed, find a way for the contractor to help you get the license, then give him first preference on all your jobs as a sign of good gesture (let me remind you, you don't need to).

I think the tenants will appreciate the gesture and it will help your relationship with them.

Just as a gesture - something.

I wouldn't say it's bribing just an extra gesture that we care about them and are wishing them a happy holidays.

I’m sure it varies from tenant to tenant but I do feel that some of them appreciate the gesture.