> Landlords get to claim the cost of improvements as a business expense and can save an enormous amount of tax on making those improvements.

> You may not deduct the cost of improvements. A rental property is improved only if the amounts paid are for a betterment or restoration or adaptation to a new or different use. See the Tangible Property Regulations - Frequently Asked Questions for more information about improvements. The cost of improvements is recovered through depreciation. [0]

Please explain your post.

[0] https://www.irs.gov/businesses/small-businesses-self-employe...