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

https://wiki-spirit.win/index.php/What_Is_the_Main_Difference_Between_20-Year_Assets_and_39-Year_Assets%3F

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