David Gamble, Head of Institutional Sales at Blockware, joins Josh Friedeman to explain how a recent change in U.S. tax law is opening the door for business owners to accumulate Bitcoin and reduce their tax bill. From "mining-as-a-service" to bonus depreciation and strategic exits, this episode breaks down how businesses and investors are leveraging Bitcoin mining to gain a long-term edge.

KEY TOPICS

• What is "mining as a service"?


• How 100% bonus depreciation works for Bitcoin miners


• Why small business owners are buying miners in 2025


• The “Big Beautiful Bill” and its impact on tax planning


• How mining fits into business diversification and exits


• Bitcoin as a balance sheet asset


• Institutional access to Bitcoin via infrastructure

CONNECT WITH DAVID

• 𝕏: @dgamble331


• LinkedIn: David Gamble


• Company: Blockware Solutions

CONNECT WITH JOSH

• 𝕏: @joshuafriedeman


• LinkedIn: Josh Friedeman

TAKEAWAYS

• Bitcoin mining can now be treated as a tax-deductible asset under U.S. law.


• “Mining-as-a-service” makes bitcoin mining accessible for small businesses.


• Bonus depreciation allows for 100% write-off in year one.


• Businesses can accumulate Bitcoin while reducing taxable income.


• Mining can increase a company’s exit multiple or sale value.

SHOW PARTNERS

Velas Commerce — Build with Bitcoin. Build with Lightning. Web, app, and POS integration for Bitcoin-native businesses. → velascommerce.com

Strong Wealth — Bitcoin-native wealth planning for business owners and families. Hard money meets smart estate strategy. → strongwealth.net