PALO ALTO (CBS SF) — If the falcon wing doors don’t pull them in, now there’s a hefty tax incentive for environmentally-minded SUV buyers considering Teslas’s $100,000 Model X. The exotic SUV qualifies for a $25,000 federal deduction.

The loophole, known as section 179 of the Internal Revenue Service code, was originally intended to help farm and business owners purchase heavy equipment. Only passenger vehicles weighing over 6,000 pounds can qualify.

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Small-business owners could use the section 179 deduction for up to $25,000 off the purchase price of a Model X. The luxury seven-seater also qualifies for a $7,500 federal tax credit, and a $2500 California rebate for buyers of battery-electric vehicles.

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A windfall of $35,000 in tax and government rebates could be just the incentive for some buyers, and industry analysts expect it to be a boon for the Palo-Alto based company.

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Tesla began taking orders for the Model X three years ago. The first six were delivered in August.