Comparing apples and pears.

What equals a Tesla to a Hummer? Nothing, one would think apart from them both being eligible to the same “hummer tax deduction” of 25,000 dollars as the Model X has a Gross Vehicle Weight Rating (GVWR) of over 6,000 pounds. Small-business owners might want to speak with their tax accountant about this lovely little loophole no. 179.
cleantechnica.com