The Opportunity Zones Building Betterment Act (OBBBA) permanently extends 100%...

https://noon-wiki.win/index.php/Section_179_vs_Bonus_Depreciation_%E2%80%93_Which_One_Should_I_Use_First%3F

The Opportunity Zones Building Betterment Act (OBBBA) permanently extends 100% bonus depreciation for property placed in service after January 19, 2025, providing immediate tax savings on new investments