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

https://instaquoteapp.com/how-do-i-model-first-year-deductions-from-a-cost-segregation-provider/

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