(Real case name redacted; compliant with new OBBBA rules)
Client profile:
Catering service owner
Indianapolis,IN
Married Filing Jointly
2025 taxable income (after standard deductions):
Expected combined federal + IN tax without action:
Strategy used
(100% legal under One Big Beautiful Bill Act – signed July 4, 2025)
Deployed $250k of 2025 profit into new Bitcoin mining hardware (34 units of Antminer S21 XP) – acquired & placed in service after Jan 19, 2025.
100% bonus depreciation elected
Full $250k deducted in tax year 2025
6% bulk discount applied
Result after deployment
Taxable income reduced to
$0.00
New 2025 tax owed:
~$0.00
Net tax saved in 2025:
~$50,000
Mining Results
Now owns ~9.2 PH/s of hosted bitcoin miners (34 units of Antminer S21 XP)
Monthly Revenue (as of October 2025)
~0.135 BTC per month
(~$13.8k/month at $101.9k BTC price)
Monthly Profit (as of October 2025)
~0.069 BTC per month
($7.1k/month at $101.9k BTC price)
Tax savings reduced upfront capital, while discounted hardware increased hashrate and cashflow.
The data above was gathered in October 2025, with 50$/PH/day Hashprice and 0.075$/kWh Power Cost.
Timeline
Oct 06
Decision made (post OBBBA clarity)
Oct 07
Funds wired
Oct 09
Funds landed, Rig ordered
Oct 10
Rigs energized at U.S. colocation facility
April 2026
Full deduction to be taken on 2025 return
Important Notes
- Loss utilization depends on structure, material participation, and federal loss limitation rules
- Mining economics depend on BTC price, difficulty, uptime, and energy costs. This example is for illustrative purposes only and does not constitute tax, legal, or investment advice
- Depreciation recapture on equipment sale is taxed as ordinary income under IRC §1245
If you have $250k to $5M+ of 2025 taxable income you d rather keep, OBBBA just unlocked the cleanest deduction in the code for domestic investments like this.
Want this run with your exact numbers?
Call 305-218-4891 or email info@digital-core.us and I’ll send your personalized version in <24 hours.
“Example based on historical data; difficulty/network assumptions change over time. Consult your account executive for up to date calculations.”