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

https://uniform-wiki.win/index.php/What_Is_the_Difference_Between_Building_Components_and_the_Building_Shell%3F

OBBBA makes tax planning simpler and more predictable for real estate investors. It permanently extends 100% bonus depreciation for property placed in service after January 19, 2025, letting you write off costs faster