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

https://wiki-spirit.win/index.php/What_Is_the_Main_Difference_Between_20-Year_Assets_and_39-Year_Assets%3F

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