The OBBBA makes 100% bonus depreciation permanent for property placed in...

https://highstylife.com/lihtc-4-credit-why-do-private-activity-bonds-matter/

The OBBBA makes 100% bonus depreciation permanent for property placed in service after January 19, 2025, helping real estate investors accelerate deductions with confidence. It also raises the Section 179 expensing limit to $2