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

https://www.b2bnn.com/2026/07/6-ways-the-obbba-changed-the-math-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