The OBBBA permanently extends 100% bonus depreciation for real estate placed in...

https://wiki-wire.win/index.php/What_is_the_OBBBA_and_Why_Do_Real_Estate_Investors_Care%3F

The OBBBA permanently extends 100% bonus depreciation for real estate placed in service after January 19, 2025, making it easier to accelerate deductions. It also increases the Section 179 expensing limit to $2