The phase down was reversed for property placed in service after 19 January 2025. How bonus depreciation and section 179 apply to ASIC miners, and the four limits that still sit behind them.
Why a year one depreciation loss on mining hardware can be suspended under section 469, the material participation tests, and the basis, at-risk and excess business loss limits behind them.
What an LLC that owns Bitcoin mining hardware can deduct: section 179, bonus depreciation, hosting, and the four limits that decide whether any of it reaches your return this year.