The Inflation Reduction Act makes 100% bonus depreciation permanent for...

https://kilo-wiki.win/index.php/If_I_Am_Doing_a_Commercial_Acquisition,_What_OBBBA_Items_Matter_Most%3F

The Inflation Reduction Act 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 deduction to $2