According to CoinMeta, on February 24th, Beau Turner, CEO of Bitcoin mining company Abundant Mines, disclosed that with the reinstatement of full "bonus depreciation" under US tax law in mid-2025, eligible Bitcoin mining equipment can now be 100% deducted from pre-tax income in the first year of purchase. Turner pointed out that under the current tax framework, investors who directly own mining hardware can immediately include all equipment costs in current expenses for deduction, significantly reducing taxable income for the year. He stated that this has become "one of the most powerful tax strategies" in the crypto industry. The report states that with tax season approaching, these tax policy changes are prompting the market to refocus on the asset allocation and tax planning value of Bitcoin mining.