The OBBBA permanently extends 100% bonus depreciation for real estate placed in...

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

The OBBBA permanently extends 100% bonus depreciation for real estate placed in service after January 19, 2025, making it easier to accelerate deductions. It also increases the Section 179 expensing limit to $2