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

https://www.apu-bookmarks.win/obbba-makes-tax-planning-clearer-and-more-beneficial-for-real-estate-investors

The Inflation Reduction Act made 100% bonus depreciation permanent for property placed in service after January 19, 2025. This means real estate investors can fully expense qualifying assets immediately, improving cash flow