The OBBBA permanently extends 100% bonus depreciation for real estate placed in...

https://magic-wiki.win/index.php/What_Parts_of_a_Building_Qualify_for_Faster_Depreciation_in_Cost_Segregation%3F

The OBBBA permanently extends 100% bonus depreciation for real estate placed in service after January 19, 2025, making it easier to accelerate deductions. It also increases the Section 179 expensing limit to $2