OBBBA makes 100% bonus depreciation permanent for real estate placed in service...

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

OBBBA makes 100% bonus depreciation permanent for real estate placed in service after January 19, 2025, allowing investors to accelerate deductions and improve cash flow. It also increases the Section 179 deduction limit to $2