OBBBA made 100% bonus depreciation permanent for property placed in service...
https://www.b2bnn.com/2026/07/6-ways-the-obbba-changed-the-math-for-real-estate-investors/
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