(Real case name redacted; compliant with new OBBBA rules)
Client profile:
Real Estate
NYC, NY
Married Filing Jointly
2025 taxable income (after standard deductions):
Expected combined federal + NY tax without action:
Strategy used
(100% legal under One Big Beautiful Bill Act – signed July 4, 2025)
Deployed $4.2M of 2025 profit into new Bitcoin mining hardware (619 units of Antminer S21 XP) – acquired & placed in service after Jan 19, 2025
100% bonus depreciation elected
Full $4.2M deducted in Federal tax year 2025
12% bulk discount applied
Result after deployment
Taxable income reduced to
$600k
New 2025 federal tax owed:
~$150,000
Net federal tax saved in 2025:
$1,550,000
Mining Results
Now owns ~167 PH/s of hosted bitcoin miners (619 units of Antminer S21 XP)
Monthly Revenue (as of October 2025)
~2.36 BTC per month
(~$251k/month at $106k BTC price)
Monthly Profit (as of October 2025)
~1.21 BTC per month
(~$129k/month at $106k BTC price)
Hardware fully paid for by the tax savings
The data above was gathered in October 2025, with 50$/PH/day Hashprice and 0.075$/kWh Power Cost.
Timeline
Oct 02
Decision made (post OBBBA clarity)
Oct 03
Funds wired
Oct 06
Funds landed, Rig ordered
Oct 07
Rigs energized at U.S. colocation facility
April 2026
Full deduction to be taken on 2025 return
Important Notes
- Federal example only; state tax treatment varies
- 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 advic
- 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.”