The OBBBA law permanently extends 100% bonus depreciation for property placed...

https://wiki-spirit.win/index.php/How_Do_I_Underwrite_an_Affordable_Housing_Deal_After_the_LIHTC_Changes%3F

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