If it weighs over 6000 pounds and you have a small business, you can completely write off 100% of the purchase in one year.
Wow.
> Qualifying businesses can claim a deduction of up to $28,900 when purchasing a new Tesla vehicle with a gross vehicle weight rating (GVWR) of at least 6,000 pounds. To qualify for the tax deduction, vehicles must be operated for legitimate business use >50% the time.
Of course it backfired so now 6500 pound SUVs (and even luxury sedans!) are easily acquired.