Market assumptions: Network difficulty growth 1%/mo, BTC price growth 2%/mo, exit date April 1st, 2028.
Based on market data: November 13th, 2025 BTC at $102,100, Hashprice $43/PH.
Fleet assumptions: 127 x MicroBT M63S++ Hydro (58.9PH), $7192/unit, 60 month hardware depreciation, US hosting $0.0725/kWh, 95% uptime.
Turn your tax bill into productive Bitcoin mining hardware
Under H.R. 1 (effective Jan 19, 2025), investors can write off mining hardware using Section 179 and 100% Bonus Depreciation. This lowers taxes while deploying income-producing assets.
How It Works
Bonus Depreciation - The One Big Beautiful Bill Act (OBBBA)
Allows 100% expensing of qualified property placed in service after Jan 19, 2025, including new and used ASICs. There are no limits to how much can be expensed.
Section 179
Lets you deduct up to $2.5M in equipment (phase-out at $4M), limited to business income and cannot create a loss.
Tax Deduction Estimates
Taxable rate(%)
Mining Investment
35%
45%
50%
$100,000
$35,000
$45,000
$50,000
$250,000
$87,500
$112,500
$125,000
$500,000
$175,000
$225,000
$250,000
$1,000,000
$350,000
$450,000
$500,000
*Based on Combined state and federal tax rate
Qualification Criteria & Rules
ASIC miners must be used in a real trade or business
Hardware must be online and generating income in the tax year
New and used units qualify if used >50% for business
Qualified hosting fees (power, rack space) are also deductible
Equipment must be live, individuals must input 100+ hours a year of active involvement and separately equipment must be live before the end of the tax year. Recapture applies if business use drops or units are sold early. Check state rules with your CPA.
Hashbranch manages deployment, tracks service dates, and stores all records needed for audit-ready CPA filings, including Form 4562. Our process is below:
Consult
on your tax goals and hardware plan
Deploy
Deploy hardware in vetted US mining facilities
File
deductions using our documentation
Optimize
with full lifecycle tracking and redeploy support
What You Get
Access to your live dashboard
Dedicated fleet management support
hashbranch
Proven Results
14,000+
units deployed and redeployed across the U.S.
30+ MW
currently under management with centralized reporting
Why Hashbranch
One Platform
Tracks every unit, site, and metric in a single dashboard.
One Contract
Simplified legal that covers multiple partner facilities in the USA.
Dedicated Account Manager
One expert who knows your fleet and goals.
Vetted U.S. Facilities
We handle customer tickets first; you receive clean, actionable escalations.
Full-Stack Support
Includes strategy, logistics, legal, onboarding, & continuous optimization.
Profit Protection
Identifies and moves low-performing fleets to boost efficiency and returns.
Liquidity on Demand
Helps sell, refresh, or upgrade units when the market shifts or you need cash flow.
Our partners provide power and infrastructure. Hashbranch provides strategy, operations, and monitoring.
*This chart is speculative, illustrative, and not based on actual forecasts. It should not be interpreted as financial advice or an indication of future BTC prices. BTC is highly volatile, and this chart should not be relied upon for any investment decisions. Consult with a qualified CPA to determine eligibility and proper application of tax rules. State laws and individual circumstances may vary.