The tax code favors investors who own productive infrastructure.

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.

40 FT MINING CONTAINER PAD TRANSFORMER HYDRO COOLING EQUIPMENT PLACED IN SERVICE

Two mechanisms

Mechanism 01

Opportunity Zones

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.

01Deferral of the invested capital gain
02Basis step up on the deferred gain
03Tax free appreciation at the ten year hold
Mechanism 02

Bonus depreciation

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.

01100% write off in the first year
02Against ordinary income with material participation
03Permanent under the 2025 law
What OZ21 builds
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.
Photo by Timelab on Unsplash Containerized equipment · placed in service

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Disclosure

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.