The OBBBA makes 100% bonus depreciation permanent for properties placed in...

https://zulu-wiki.win/index.php/Bonus_Depreciation_Phaseout_Schedule_Before_OBBBA:_What_Real_Estate_Investors_Need_to_Know

The OBBBA makes 100% bonus depreciation permanent for properties placed in service after January 19, 2025, letting real estate investors write off costs faster than before. It also maintains the Section 179 expensing limit at $2