The Inflation Reduction Act makes 100% bonus depreciation permanent for...

https://www.b2bnn.com/2026/07/6-ways-the-obbba-changed-the-math-for-real-estate-investors/

The Inflation Reduction Act makes 100% bonus depreciation permanent for property placed in service after January 19, 2025, giving real estate investors a reliable way to accelerate deductions. It also raises the Section 179 deduction to $2