OBBBA made 100% bonus depreciation permanent for property placed in service...

https://instaquoteapp.com/how-do-i-model-first-year-deductions-from-a-cost-segregation-provider/

OBBBA made 100% bonus depreciation permanent for property placed in service after January 19, 2025, letting real estate investors write off costs faster. It also increased the Section 179 expensing limit to $2