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I looked at a Model S several years ago. Back then they not only included tax incentives they also deducted savings from gas and even the time you spent at the gas station. (using an hourly wage type rate) It was very deceptive and took a lot of effort to see the actual cash price of the car. The new one isn't nearly as bad. And after the 1st of the year the federal tax credit will go away completely and they wont really be able to do this at all.