OBBBA made 100% bonus depreciation permanent for property placed in service...

https://elliottrsox506.raidersfanteamshop.com/if-i-build-a-warehouse-for-production-use-can-i-expense-the-building

OBBBA made 100% bonus depreciation permanent for property placed in service after January 19, 2025, letting real estate investors write off costs faster. It also increased the Section 179 expensing limit to $2