2019/18 1031 vs. Hyper Depreciation

[Philip Dobson]

I'm currently selling a property where the cost segregated is $30M. I'm selling the property at auction and expect it to trade less than that price. 

I was speaking with a broker about a possible new bill that was introduced via Trump that was put into place to protect the 1031 (when there was talks about axing it). I am looking for the name of this bill to learn more. 

Hyper depreciation? 20% Super Depreciation? 

If my property sells at $10M and the cost seg study shows $30M in assets.... Higher than the actual purchase price. Can this be hyper depreciated within the first year under this new bill?