The OBBBA law makes 100% bonus depreciation a permanent perk for real estate...

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

The OBBBA law makes 100% bonus depreciation a permanent perk for real estate placed in service after January 19, 2025, letting investors accelerate deductions upfront. It also permanently sets the Section 179 expensing limit at $2