The OBBBA law permanently extends 100% bonus depreciation for property placed...

https://www.slideserve.com/eogernrhbu/is-there-any-catch-with-opportunity-zone-deals-after-the-overhaul

The OBBBA law permanently extends 100% bonus depreciation for property placed in service after January 19, 2025, letting real estate investors accelerate deductions and improve cash flow. It also raises the Section 179 expensing limit to $2