The OBBBA makes tax planning more predictable for real estate investors....

https://delta-wiki.win/index.php/Does_Section_179_Apply_to_Real_Estate_Itself_or_Just_Certain_Assets%3F

The OBBBA makes tax planning more predictable for real estate investors. Starting January 20, 2025, 100% bonus depreciation is permanent, allowing full immediate write-offs on eligible property