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

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

The OBBBA law makes 100% bonus depreciation permanent for property placed in service after January 19, 2025, giving real estate investors a reliable way to accelerate deductions. It also raises the Section 179 expensing limit to $2