The OBBBA makes tax planning simpler and more predictable for real estate...

https://stateofseo.com/do-i-need-a-cost-segregation-study-to-use-100-bonus-depreciation/

The OBBBA makes tax planning simpler and more predictable for real estate investors. One key change is that 100% bonus depreciation is now permanent for property placed in service after January 19, 2025, speeding up write-offs on new assets