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

https://wiki-quicky.win/index.php/What_Is_the_Section_179_Phaseout_Threshold_at_$4_Million%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