Key Takeaways from the 2025 Americas Lodging Investment Summit

The 2025 Americas Lodging Investment Summit (ALIS) took place from January 28–30 at the JW Marriott and Ritz-Carlton in Los Angeles, California—bringing together hotel owners, investors, operators, and key stakeholders to explore the latest trends, challenges, and opportunities shaping the hospitality industry.

As a Patron Sponsor, Ryan was proud to contribute to these critical discussions, with Matt Poling, Principal of Real Property Tax, participating in a panel on ownership, profit, and risk management.

Tax Insights from ALIS: What Hospitality Leaders Need to Know

Several key industry themes emerged at ALIS—each with important tax implications for hotel owners, investors, and operators. Here’s how these trends could impact your tax strategy:

RevPAR Growth

The group segment continues to drive Revenue Per Available Room (RevPAR), lifting performance for upscale and large properties.
As RevPAR increases, taxable income rises—but strategic tax planning can help mitigate liabilities.
How Ryan Helps: Hotels can leverage depreciation, capital expenditure deductions, and tax credits to offset tax burdens and optimize profitability.

Customer Experience Investments

The demand for premium experiences is fueling occupancy and average daily rate (ADR) growth in the upper-upscale segment.
Upgrading technology, infrastructure, and guest amenities often involves significant capital investment—which can qualify for valuable tax deductions.
How Ryan Helps: We help hotels maximize deductions such as Section 179 expensing and formulate tax strategies that balance revenue growth with tax efficiency.

Transactions and Loan Originations

Hotel transaction volume and loan originations remain strong, with tax implications for financing structures.
Loan origination fees can often be amortized over the loan’s life, while transaction structures impact gain/loss taxation.
How Ryan Helps: We guide businesses through complex tax treatments to optimize the overall tax strategy.

New Construction and Supply Growth

New hotel developments and renovations require substantial capital investment—often eligible for favorable tax treatment.
The Tax Cuts and Jobs Act (TCJA) allows immediate expensing of certain capital expenditures, while energy-efficient upgrades can qualify for Section 179D deductions.
How Ryan Helps: We assist with tax-efficient business structuring and identifying incentives that reduce costs and improve return on investment (ROI).

Sustainability Initiatives

Sustainability efforts and green building investments are not just good for the environment—they can also unlock significant tax credits and deductions.
How Ryan Helps: We help hotels take advantage of programs like the Energy-Efficient Commercial Building Deduction (Section 179D) to lower tax burdens while enhancing sustainability efforts.

Digital Transformation and Innovation

Hotels investing in digital solutions and technology upgrades may be eligible for research and development (R&D) tax credits and deductions.
How Ryan Helps: We identify R&D and technology-related tax incentives to help businesses reduce tax liabilities while modernizing operations.

Ryan’s Commitment to the Hospitality Industry

The 2025 ALIS Conference reinforced the importance of proactive tax strategies in navigating the evolving hospitality landscape. As a leading tax advisor, Ryan helps hotel owners, investors, and operators maximize tax efficiencies, mitigate risks, and uncover opportunities through tailored solutions, including:

Property tax strategies to reduce liabilities.
Business structuring guidance to optimize tax outcomes.
Credits and incentives identification (e.g., R&D, energy efficiency, and capital expenditures).