The OBBBA law makes key tax benefits permanent for real estate investors....

https://www.b2bnn.com/2026/07/6-ways-the-obbba-changed-the-math-for-real-estate-investors/

The OBBBA law makes key tax benefits permanent for real estate investors. Starting January 20, 2025, 100% bonus depreciation applies to qualifying property, helping reduce taxable income upfront. It also permanently sets Section 179 expensing at $2