Section 179 lets a business deduct the full cost of qualifying equipment in the year of purchase up to an annual limit, and bonus depreciation allows immediate expensing of a percentage of qualifying property, with the percentage set by current law.
Both accelerate deductions rather than creating them. Mining rigs and validator hardware qualify. Recent legislation changed the bonus percentage; confirm the rate for the year of purchase.
Why it matters: timing large equipment purchases against income is one of the simpler planning levers for miners and businesses.
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