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

https://direct-wiki.win/index.php/What_Should_I_Do_Before_Closing_to_Capture_Bonus_Depreciation%3F

The OBBBA makes tax planning more predictable for real estate investors. Starting January 20, 2025, 100% bonus depreciation is permanent, allowing full immediate write-offs on eligible property