Iowa Facility 3 – Focused Air-Cooled Bitcoin Mining Infrastructure
Delivering Efficiency and Consistency Since 2023
MiningStore’s third Iowa facility was brought online in March 2023 to expand our hosting capacity within the SPP power market. Designed as a dedicated air-cooled site, Facility 3 provides a balance of proven reliability, cost efficiency, and secure operations.
With 5 MW of power capacity and over 1,300 miner slots, the site reflects our commitment to building infrastructure that serves institutional investors seeking transparent, resilient, and performance-driven Bitcoin mining exposure.
Facility 3 was developed to complement our portfolio with a streamlined, air-focused design. It is purpose-built for investors who value simplicity, reliability, and predictable operating environments.
By adding a third facility in Iowa, MiningStore deepened its presence in the SPP grid, ensuring clients benefit from competitive energy pricing and opportunities for arbitrage.
Facility 3 demonstrates the ongoing role of air-cooled infrastructure in Bitcoin mining. For investors seeking predictable, straightforward deployments and high operational resilience, the site offers dependable, institutionally managed hosting.
All 1,300+ slots were quickly allocated, underscoring continued institutional appetite for secure, U.S.-based mining infrastructure.
For investors, location is paramount to long-term margin protection. Iowa provides a unique nexus of stable energy, predictable operations, and a favorable regulatory environment that minimizes risk and maximizes cash flow.
Facility 3 is strategically positioned within the SPP power market, allowing clients to capitalize on competitive energy economics and price volatility. This integration enables power purchasing that captures periods of low or negative marginal pricing, which is a direct mechanism for reducing the effective cost of Bitcoin production.
As a dedicated air-cooled site, Iowa offers the advantage of simplified operations and lower initial capital expenditure (CapEx) compared to liquid immersion. This balance of proven reliability and cost efficiency appeals to institutional investors prioritizing a predictable operating environment.
The state offers a stable, US-based regulatory climate, while the region’s high reliance on renewable energy (wind/solar) provides inherent ESG alignment.
Iowa’s tax code provides a foundational layer of financial security by explicitly exempting industrial machinery and equipment, including mining hardware, from all state and local property taxes. This policy protects your core capital asset from recurring tax levies, directly increasing the asset’s long-term Net Present Value (NPV).
The acquisition of ASIC servers can be strategically structured to utilize aggressive federal tax deductions, significantly reducing an investor’s current-year tax burden. For investors, this translates directly into accelerated return of principal.
Section 179 Expensing: Allows eligible businesses to immediately expense the purchase price of qualifying assets, serving as a primary tool for immediate tax relief (up to the annual limit, e.g., $2,500,000 for 2025).
100% Bonus Depreciation: This powerful mechanism allows investors to deduct the remaining full balance of the equipment cost in the first year, after the Section 179 limit has been reached.
By combining these federal tools, institutional investors can achieve a 100% first-year write-off on hardware purchases, which is essential for maximizing post-tax return on investment (ROI).
To learn how to Turn Tax Code Into Alpha and maximize your after-tax yield for 2025, download our comprehensive investor guide on accelerated depreciation and entity structuring.
Though Facility 3 is fully allocated, it highlights the ongoing demand for air-cooled hosting infrastructure. Many investors still prefer the balance of lower CapEx and reliable performance, making air a strategic complement to hydro expansion.
MiningStore continues to expand capacity, building on the lessons of Facility 3 to ensure efficient, ESG-conscious infrastructure for the next wave of institutional allocations.
MiningStore’s Iowa Facility 3 demonstrates the strength of focused, air-cooled Bitcoin mining infrastructure. With 5 MW capacity, 1,300+ miner slots, and integration with the SPP market, it has delivered reliable, secure operations since March 2023.
While fully allocated, Facility 3 illustrates how institutional Bitcoin mining has matured into transparent, investment-ready infrastructure.
Schedule a confidential call with our advisors to explore availability at other MiningStore sites and develop a tailored entry strategy for your portfolio.
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.
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