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

https://stateofseo.com/do-i-need-a-cost-segregation-study-to-use-100-bonus-depreciation/

The OBBBA makes 100% bonus depreciation permanent for properties placed in service after January 19, 2025, allowing investors to fully write off costs upfront. It also raises the Section 179 deduction to $2