The OBBBA law makes 100% bonus depreciation permanent for real estate placed in...

https://touch-wiki.win/index.php/QPP_vs_Bonus_Depreciation_for_Industrial_Real_Estate:_What_Every_Investor_Needs_to_Know

The OBBBA law makes 100% bonus depreciation permanent for real estate placed in service after January 19, 2025, letting investors write off property costs faster. It also keeps the Section 179 deduction limit at $2