The Inflation Reduction Act made 100% bonus depreciation permanent for property...

https://www.b2bnn.com/2026/07/6-ways-the-obbba-changed-the-math-for-real-estate-investors/

The Inflation Reduction Act made 100% bonus depreciation permanent for property placed in service after January 19, 2025, meaning investors can immediately write off the full cost of eligible assets. Plus, the Section 179 expensing limit is now $2