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

https://www.b2bnn.com/2026/07/6-ways-the-obbba-changed-the-math-for-real-estate-investors/

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