The Inflation Reduction Act makes 100% bonus depreciation permanent for...

https://oscar-wiki.win/index.php/Section_179_Limit_Increased_to_$2.5_Million_%E2%80%94_What_Qualifies%3F

The Inflation Reduction Act 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 deduction to $2