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

https://delta-wiki.win/index.php/Understanding_the_Section_179_$4_Million_Phaseout_Threshold:_What_Every_Business_Owner_Needs_to_Know

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