Airbnb and other similiar sites have become a popular way for real estate owners in tourist spots to make some extra cash by renting out their spaces. Many property owners could benefit if QBI made it possible for these side hustles to turn into businesses. This would result in property owners gaining a large tax deduction. To allow for these tax deductions there will be many rigorous requirements that may be difficult to meet. In the end, it will be a matter of cost-benefit anaylsis for individual Airbnb owners. For more information visit https://www.accountingtoday.com/opinion/innovation-meets-regulation-the-looming-tax-headache-for-airbnb-hosts