OBBBA permanently extends 100% bonus depreciation for property placed in...

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

OBBBA permanently extends 100% bonus depreciation for property placed in service after January 19, 2025, allowing real estate investors to accelerate deductions across more deals. It also raises the Section 179 expensing limit to $2