CPO/Used do NOT qualify for the tax break but if you get a CPO Model X, then you can qualify for the federal 100% business use deduction (not available on S).
If you have questions about buying a new S or X, let me know via private message as I'm happy to help. Just so everyone knows, the free unlimited supercharging referral program (available only to buyers who purchase through an existing owner's referral liink, like mine) expires April 30! Act fast if interested!