Might note also that the tax refund on boaters gas in Washington State has
increased this year to $.28/gal.
Gordon

"Gould 0738" wrote in message
...
Do you use the boat for business?

There are some new tax laws that permit
certain equipment acquisition costs to be written off as "expenses" rather
than
depreciated over the life of the asset.

The "second home" deduction applies, whether you use the boat for business
or
not.