The OBBBA makes real estate tax planning clearer by making 100% bonus...

https://sierra-wiki.win/index.php/Does_OBBBA_Affect_Syndication_Deals_and_Commercial_Acquisitions%3F

The OBBBA makes real estate tax planning clearer by making 100% bonus depreciation permanent for properties placed in service after January 19, 2025. This means investors can fully write off qualifying assets right away