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Leases get written off as expenses against business revenue. I don't know of any lease 'tax deduction'. Can you elaborate on your question?
EDIT: oopsy. I think you are asking about EV tax credit against a lease. In that case, the tax credit (if there is one on your vehicle) goes to the leasing company. The leasing company can, if they so desire, cut you in on some of the tax deduction as a capital cost reduction to lower your payments. But I thought Teslas are long gone with tax credits.