The OBBBA law makes 100% bonus depreciation a permanent perk for real estate...

https://wiki-aero.win/index.php/Opportunity_Zone_Basis_Step-Up_After_5_Years_%E2%80%93_Is_It_Automatic%3F

The OBBBA law makes 100% bonus depreciation a permanent perk for real estate placed in service after January 19, 2025, letting investors accelerate deductions upfront. It also permanently sets the Section 179 expensing limit at $2