Short-term rentals aren't housing.

Yes, they are, but short-term, and it takes longer-term housing off the market. This is ravaging the housing markets of many mountain villages.

Re-reading the comment I was originally replying to, the commenter might have meant that the 2nd home didn't justify a tax deduction, which I would most definitely agree with. A 2nd home is an investment, and there should be no tax incentives on that sort of investment.

Well in the states, a first home is already often a person's biggest investment.