The OBBBA law 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 law makes 100% bonus depreciation permanent for real estate placed in service after January 19, 2025, allowing investors to write off costs faster. It also raises the Section 179 deduction to $2