The Inflation Reduction Act made 100% bonus depreciation permanent for property...

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

The Inflation Reduction Act made 100% bonus depreciation permanent for property placed in service after January 19, 2025. This means real estate investors can fully expense qualifying assets immediately, improving cash flow