OBBBA made 100% bonus depreciation permanent for property placed in service...

https://www.bookmarkingvictor.win/obbba-makes-tax-planning-clearer-and-more-beneficial-for-real-estate-investors

OBBBA made 100% bonus depreciation permanent for property placed in service after January 19, 2025, letting real estate investors write off costs faster. It also increased the Section 179 expensing limit to $2