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

https://wiki-velo.win/index.php/What_Parts_of_a_Building_Qualify_for_Faster_Depreciation_in_Cost_Segregation%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