Probably referring to a section 179 deduction which gives you a $25k deduction on your taxable income for vehicles that weigh more than 6000lbs.
> 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.
Wow.