Since January 2020, MiningStore’s Iowa facility has set the foundation for our infrastructure portfolio. Remodeled in 2025 to meet the demands of a fast-maturing industry, it represents the evolution of Bitcoin mining into a scalable, reliable, and investment-ready infrastructure class.
With 7.5 MW capacity, over 1,600 miner slots, and 5 MW currently available, this site combines institutional discipline with operational resilience, giving investors a secure platform to build or scale their long-term Bitcoin strategy.
Facility 1 is engineered to deliver consistent results and withstand the demands of industrial-scale Bitcoin mining.
From the layout of the miner racks to the climate controls and reporting systems, every element is designed to reinforce trust and performance.
Connected to the SPP power market, the Iowa facility captures periods of low and even negative marginal pricing, passing cost savings directly into lower production costs per Bitcoin.
Every allocation translates into ownership of tangible hardware operating within a proven, enterprise-level facility, not abstract financial instruments.
With more than half of Iowa’s power generated from renewables, and mining operations serving as a controllable demand-response load, the site offers investors sustainability benefits alongside profitability.
Iowa offers a significant state tax advantage for hardware ownership. Industrial machinery, equipment, and computers acquired for use in a commercial enterprise are exempt from property tax in the state. This critical exemption ensures that your core mining assets (ASIC servers) are not subject to annual state-level property taxes, preserving capital and optimizing long-term net returns.
The acquisition of mining hardware is a high-value asset purchase that serves as a powerful tool for federal tax mitigation. For investors and business entities, qualifying equipment purchases may be eligible for:
Leveraging these provisions allows investors to potentially deduct the entire cost of their hardware in the first year of operation, delivering superior cash flow generation and providing a direct offset against other forms of taxable income.
To learn how to “Turn Tax Code Into Alpha” and maximize your after-tax yield, download our investor guide on accelerated depreciation and entity structuring.
Facility 1 applies the same rigor investors expect from other infrastructure classes like data centers, telecom, or renewable energy:
Bitcoin mining is no longer defined by speculation, it has matured into an essential layer of digital asset infrastructure. MiningStore’s Iowa facility demonstrates what that looks like: proven uptime, secure operations, and scalability tailored for institutional portfolios.
Whether your allocation is $65K or multi-megawatt scale, our team provides the infrastructure, expertise, and reporting you need to execute a long-term Bitcoin strategy with confidence.
Schedule a strategy call today to review ROI models, energy strategies, and tailored entry options.
Disclaimer: As always, clients should consult with a qualified tax professional to confirm their eligibility and to apply these federal tax provisions (Sections 179 and 168(k)) based on their specific business structure and financial situation, as limits are subject to change by law.
