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

https://mighty-wiki.win/index.php/What_is_a_Qualified_Opportunity_Fund_and_Why_Does_It_Matter%3F

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