The OBBBA law makes 100% bonus depreciation permanent for real estate placed in...

https://xeon-wiki.win/index.php/QBI_Deduction_Expiring_in_2025_%E2%80%93_What_Changed%3F

The OBBBA law makes 100% bonus depreciation permanent for real estate placed in service after January 19, 2025, letting investors write off property costs faster. It also keeps the Section 179 deduction limit at $2