The OBBBA makes tax planning easier for real estate investors by permanently...

https://sierra-wiki.win/index.php/What_Is_the_Section_179_Phaseout_Threshold_at_$4_Million%3F

The OBBBA makes tax planning easier for real estate investors by permanently extending 100% bonus depreciation for properties placed in service after January 19, 2025. It also raises the Section 179 expensing limit to $2