Opportunity Zones and 100% bonus depreciation both apply to the equipment we build and operate. This page sets out how, and what your advisor will want to see.
Capital gains invested in a qualified opportunity fund receive deferral, a stepped up basis, and tax free appreciation after a ten year hold. The zones exist to move capital into productive assets in designated areas. Our sites are in them.
Equipment placed in service in an active trade or business can be written off against ordinary income that same year. Miners, GPUs, transformers, and containers are equipment.
Income producing digital infrastructure in a qualified opportunity zone, placed in service the year it is energized. The equipment itself is detailed on the AI compute page.
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Informational only. Nothing on this page is an offer to sell or a solicitation to buy any security, and nothing here is tax, legal, or investment advice.
Figures are illustrative. Tax outcomes depend on individual circumstances, holding periods, and material participation, among other factors. Consult your own tax and legal advisors before acting on anything described on this page.