The OBBBA law makes key tax benefits permanent for real estate investors....

https://hotel-wiki.win/index.php/Does_QBI_Apply_to_Rental_Income_from_an_LLC%3F

The OBBBA law makes key tax benefits permanent for real estate investors. Starting January 20, 2025, 100% bonus depreciation applies to qualifying property, helping reduce taxable income upfront. It also permanently sets Section 179 expensing at $2