The Inflation Reduction Act makes 100% bonus depreciation permanent for...

https://www.slideserve.com/eogernrhbu/is-there-any-catch-with-opportunity-zone-deals-after-the-overhaul

The Inflation Reduction Act makes 100% bonus depreciation permanent for property placed in service after January 19, 2025, giving real estate investors a reliable way to accelerate deductions. It also raises the Section 179 deduction to $2