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

https://atomic-wiki.win/index.php/Can_I_Stack_QBI_and_Bonus_Depreciation_on_the_Same_Property%3F

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