The OBBBA law makes key tax benefits permanent for real estate investors....

https://future-wiki.win/index.php/If_I_Build_a_Warehouse_for_Production_Use,_Can_I_Expense_the_Building%3F

The OBBBA law makes key tax benefits permanent for real estate investors. Starting January 20, 2025, 100% bonus depreciation applies to qualifying property, helping reduce taxable income upfront. It also permanently sets Section 179 expensing at $2