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

https://blogfreely.net/neasalnfbo/does-obbba-help-industrial-and-manufacturing-real-estate-more-than-multifamily

The OBBBA makes 100% bonus depreciation permanent for property placed in service after January 19, 2025, helping real estate investors accelerate deductions with confidence. It also raises the Section 179 expensing limit to $2