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

https://stateofseo.com/do-i-need-a-cost-segregation-study-to-use-100-bonus-depreciation/

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