I am a school teacher with close to zero federal tax liability. I currently drive a Nissan Leaf, and my 4-year lease ends in May 2015. I've been a Tesla zealot forever, and I have dreamt of buying a Model S for a long time. I have the means to purchase one (with some serious debt), but I'd HATE to miss out on the $7500 fed tax credit. Anyone faced this problem? Any CPA's out there with some advice? I have no family in California (they're back East). My father (in MA) has enough tax liability, but if he bought it, he'd have to keep it registered (in his name) in MA for 3 years in order to collect the state incentive ($2500, same as CA). I'm trying to think of a way I can take advantage of both the federal and state incentives. Thanks in advance for any advice!