The OBBBA makes 100% bonus depreciation permanent for property placed in...

https://super-wiki.win/index.php/Does_Bonus_Depreciation_Have_an_Expiration_Date_Under_OBBBA%3F

The OBBBA makes 100% bonus depreciation permanent for property placed in service after January 19, 2025, helping real estate investors accelerate deductions with confidence. It also raises the Section 179 expensing limit to $2