OBBBA permanently extends 100% bonus depreciation for real estate placed in...

https://juliet-wiki.win/index.php/Do_Partnerships_and_Sole_Proprietors_Both_Get_the_20%25_QBI_Deduction%3F

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