With the passage of the "Bigger & Better" bill in July 2025, US tax law has permanently reinstated the 100% bonus depreciation policy for compliant equipment. This policy allows investors to fully deduct the cost of mining hardware in the first year, whereas previously the depreciation rate was only 40%. Beau Turner, CEO of Abundant Mines, stated that Bitcoin mining has become one of the most advantageous tax deduction strategies in the crypto space. Because the company's structure allows customers to directly own and hold ownership of the equipment, the related assets are recorded on the individual or entity's balance sheet, thus enabling full depreciation. This tax deduction strategy applies not only to institutions but also to individual investors who purchase a single mining rig, allowing them to deduct earned income tax, and the policy does not set an income cap.