The OBBBA makes tax planning more predictable for real estate investors by...

https://fun-wiki.win/index.php/How_Does_Section_179_Help_in_a_Year_with_Unusually_High_Taxable_Income%3F

The OBBBA makes tax planning more predictable for real estate investors by making 100% bonus depreciation permanent on property placed in service after January 19, 2025. It also increases the Section 179 deduction limit to $2