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

https://online-wiki.win/index.php/Can_Bonus_Depreciation_Apply_to_Site_Improvements_Like_Parking_Lots%3F

OBBBA makes tax planning simpler and more predictable for real estate investors. Starting January 20, 2025, 100% bonus depreciation is permanently available for qualifying property, meaning you can write off assets immediately