OBBBA makes tax planning clearer and more reliable for real estate investors....

https://research-wiki.win/index.php/What_Qualifies_as_Qualified_Property_for_Bonus_Depreciation_in_Real_Estate

OBBBA makes tax planning clearer and more reliable for real estate investors. Starting January 20, 2025, 100% bonus depreciation is permanent for qualifying property, helping accelerate deductions upfront