This causes them to be walking a tight line following the minimum requirements for the short-term rental loophole.

I would first start looking at the various strategies for saving massively on tax, mainly the short term rental loophole and real estate professional status and then decide if these strategies align with your goals.

Strategies like REPS and short term rental loop hole can be complex and expensive to get wrong from a time and money perspective. 

Short-term rental loophole and REPS status are the main paths to follow! 

I am bit afraid of possibly loopholes that can hurt my business

We have had an STR for just under one year, but we have not qualified (per our accountant) for the STR loophole so we have not cost-seg'd it. 

Please keep in mind that unless you are a real estate professional or utilizing the short-term rental loophole strategy, you are creating passive losses that can only offset passive gains.

The short term rental loophole is for rentals where the average stay period is 7 days or less.

Hey Ajul, that bonus depreciation is no longer at 100%. in addition to that, you need to qualify as REPS or be using the short term rental loophole to even be able to take advantage of that deprecation against your active income.

.- you or your spouse can qualify as RE professional and the limits the OP discussed do not apply- you can use the “STR loophole” (terrible name) to not have the limits the OP Discussed apply  - a derivative of the STR loophole that for lack of better name I will call the MTR loophole will let you provide amenities to not have the limit the OP discussed apply.I suspect there are many more.