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

https://wiki-zine.win/index.php/What_Is_the_Section_179_Phaseout_Threshold_at_$4_Million%3F

The OBBBA makes 100% bonus depreciation permanent for property placed in service after January 19, 2025, helping real estate investors speed up cost recovery. It also sets the Section 179 deduction limit at $2