I would be cautious investing in miners right now. The change in the law (100% depreciation) is resulting in lots of money pumping into miners without an economic concern about true profitability.

Basically the hurdle rate is no longer "is it profitable to mine bitcoin", rather "will I net spend less". So if your tax bill is $50,000 and if you invest in bitcoin mining and only make $25,000 over the next 3 years....you still net saved $25K compared to paying the tax.

Perhaps this is a net boon some specific mining stocks that are selling their infrastructure off to investors....but all I'm saying is you can no longer reliably value mining stocks just using simplified methods, as you now need to consider "uneconomic mining" from tax depreciation perspective.