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

https://highstylife.com/lihtc-4-credit-why-do-private-activity-bonds-matter/

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