The OBBBA law makes real estate tax planning more predictable by making 100%...

https://zoom-wiki.win/index.php/What_Should_I_Do_Before_Closing_to_Capture_Bonus_Depreciation%3F

The OBBBA law makes real estate tax planning more predictable by making 100% bonus depreciation permanent for property placed in service after January 19, 2025. It also increases the Section 179 expensing limit to $2