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

https://noon-wiki.win/index.php/Section_179_vs_Bonus_Depreciation_%E2%80%93_Which_One_Should_I_Use_First%3F

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