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

https://smart-wiki.win/index.php/What_Changed_in_Opportunity_Zone_Designations_under_OBBBA

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