The OBBBA makes 100% bonus depreciation permanent for property placed in...

https://becketteulj000.cavandoragh.org/what-is-section-199a-and-how-does-it-work-for-landlords

The OBBBA makes 100% bonus depreciation permanent for property placed in service after January 19, 2025, letting real estate investors accelerate deductions with certainty. It also keeps the Section 179 expensing limit at $2