Are you a well-off small-business owner who really wants to buy an expensive electric SUV but don’t want to pay full price? Then you’re lucky that the Tesla Model X is so heavy that it qualifies for a $25,000 tax credit.

Section 179 of the IRS Code allows for small-business owners to get a tax deduction of up to $25,000 for purchasing a passenger vehicle weighing more than 6,000 pounds.

It’s a loophole that has previously been used on top-dollar hefty gas-guzzling vehicles like the Hummer and H2, but can be applied to the more eco-friendly Tesla SUV when it launches in the coming months.

The company has yet to announce a sticker price for the Model X, but based on the average pricing for the current Model S from the company, it’s expected that buyers will pay anywhere from $80,000 to $130,000, depending on features.

Unlike the $7,500 federal credit that can be immediately applied to the purchase price of the car, the $25,000 is deducted from the buyer’s taxable income on their tax return. Thus, it doesn’t have a 1:1 effect in terms of saving from the car’s face value.

The L.A. Times estimates that a Model X buyer paying 33% of their income to the federal government would see a net savings of $8,250.

While the savings are good for buyers’ bottom lines, some wonder if these buyers deserve a break at the expense of taxpayers.

“This is a high-priced vehicle that only wealthy people can buy,” Karl Brauer of Kelley Blue Book tells the Times. “There are a lot of people who believe we have already done enough to help Tesla.”

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