STR tax loophole and looking for a property.

I have a photography business that I was able to utilize the STR tax law to off set my profits. I have a friend in the Midwest that wants to explore this too as she also has a studio like mine. She has no idea where she would buy one. Where would you point someone who resides in Nebraska to research where she would like to invest in an STR? I’ve heard there are websites that can give you data but are there other companies that can research this for you? What resources or advice can I share with her? We live in California and bought our dream coastal retreat so I have no idea how to help point someone in the right direction who lives in Nebraska but doesn’t want an STR in Nebraska.

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STR tax loophole and looking for a property.