大美麗法案bonus depreciation是指財產，可以是機器，地毯，飛機，不一定是房子。
https://deltawealthadvisors.com/blog/obbba-breakdown-bonus-depreciation-explained
Bonus Depreciation Returns
For buildings purchased after January 19, 2025, the OBBBA reinstates bonus depreciation for property with a useful life of 20 years or less. This allows investors to deduct qualifying assets in the year they are placed in service.
Examples of qualifying assets include:
- Appliances (5 years)
- Carpets and flooring (5–7 years)
- Parking lots, landscaping, and fencing (15 years)