OBBBA made 100% bonus depreciation permanent for property placed in service...

https://lorenzotlqm095.timeforchangecounselling.com/qpp-vs-bonus-depreciation-for-industrial-real-estate-navigating-manufacturing-property-tax-benefits

OBBBA made 100% bonus depreciation permanent for property placed in service after January 19, 2025, letting real estate investors write off costs faster. It also increased the Section 179 expensing limit to $2