There is no doubt that the Model X will qualify for the $7,500 EV tax credit. But would the Model X also qualify for the $25,000 heavy SUV Section 179 deduction? I guess the X would have to weigh much more than the Model S to qualify. A qualifying SUV would have to weigh at least 6,000 pounds (1,300 pounds more than the S). And the vehicle would have to be used more than 50% for "business purposes". I don't imagine it would be that heavy, but if it was, the combined incentives would be huge.