1Now, with record-high home prices and historically low inventory, there’s an increased urgency in such regulation, particularly among those who worry that developers will come in and buy up swaths of housing to flip for a fortune on the short-term rental market.
主干主语：there（形式主语）；谓语：is；表语：an increased urgency
结构句首 Now 表时间，with 介词短语作伴随状语。主句 there be 结构。particularly among those 进一步限定紧迫感的来源；those 后接 who 引导的定语从句，从句中 worry 后接 that 宾语从句；to flip... 为目的状语，修饰 buy up。
译文如今，在房价创纪录、房源库存历史性低位的背景下，此类监管变得更加紧迫，尤其是那些担心开发商会进来成片买房、再拿到短租市场牟取暴利的人。
考点there be 与介词短语、定语从句叠加时，先抓主干再拆修饰 · worry that 后接完整宾语从句；to flip 表目的
2The state Legislature recently voted against a bill that would’ve made it illegal for towns to create legislation restricting short-term rentals.
主干主语：The state Legislature；谓语：voted against；宾语：a bill
结构主句简单。bill 后 that 定语从句，would’ve made 为虚拟语气（对已否决法案的假设）。make it illegal for sb. to do 中 it 为形式宾语，真正宾语是不定式 to create...；restricting... 为现在分词作后置定语修饰 legislation。
译文州议会近日否决了一项法案，该法案本会禁止各镇制定限制短租的立法。
考点make it + adj. + for sb. to do 中 it 为形式宾语 · would’ve made 表示对未实现法案内容的虚拟
3Issues arise, however, when developers attempt to create largescale short-term rental facilities—de facto hotels—to bypass taxes and regulations.
主干主语：Issues；谓语：arise
结构however 插入表转折。when 引导时间状语从句。破折号内 de facto hotels 作 facilities 的同位语。to bypass... 为目的状语，修饰 attempt to create。
译文然而，当开发商试图打造大规模短租设施——实质上就是酒店——以规避税收和监管时，问题就出现了。
考点破折号同位语补充说明核心名词 · when 从句中不定式表目的，勿与宾语混淆
4“I think the question is, shouldn’t a developer who’s really building a hotel, but disguising it as not a hotel, be treated and taxed and regulated like a hotel?” Hom said.
主干主语：the question；谓语：is；表语：后接反问句（developer 是否应被对待、征税并监管）
结构I think 后省略 that 的宾语从句。the question is 后用逗号引出反问作表语。who’s really building... 为定语从句修饰 developer；but disguising... 与 building 并列。shouldn’t... be treated... 为否定疑问句作表语，三个并列过去分词 treated/taxed/regulated。
译文霍姆说：“我认为问题在于：一个实际上在建酒店、却把它伪装成非酒店的开发商，难道不该被当作酒店来对待、征税并监管吗？”
考点表语可以是完整反问句 · 定语从句中 but 连接两个现在分词，表表面与实质的对立
5The bill requires every rental host to register with the state, mandates they carry insurance, and opens the potential for local taxes on top of a new state levy.
主干主语：The bill；谓语：requires / mandates / opens（三个并列谓语）
结构三个并列谓语共享主语 The bill。requires sb. to do；mandates 后接省略 that 的宾语从句 they carry insurance；opens the potential for... 中 on top of 介词短语修饰 taxes，表在州税之外再加地方税。
译文该法案要求每位短租房东向州里登记，强制其购买保险，并打开了在新的州税之上再征地方税的可能。
考点一主三谓并列，注意 mandates 后可省 that · on top of 表示“在……之外叠加”