Form what I understand, federal tax incentives go to the owner of the qualified car. In a leasing situation, the company who owns the lease, own the car, thus gets the tax credit. This should be passed on to the consumer leasing the car. When I have leased a diesel and a plug in hybrid in the past, the dealers took off the tax credit from the purchase price for this very reason. I just looked at leasing a Mercedes electric and sure enough they too were going to take 7500 off the sticker. I have tried to ask the local people at Tesla why they do not offer this but they just say they don't. I tried to get someone at corporate to call back on this issue but has been futile. Someone seems to be making money off this credit. Any thoughts???