OBBBA made 100% bonus depreciation permanent for property placed in service...

https://blogfreely.net/neasalnfbo/h1-b-bonus-depreciation-phaseout-schedule-before-obbba-what-real-estate

OBBBA made 100% bonus depreciation permanent for property placed in service after January 19, 2025, letting real estate investors write off costs faster. It also increased the Section 179 expensing limit to $2