system
A chat on subreddit /r/wallstreetbets
human
It's the weight.  One of the definitions of SUV the Treasury included for the IRA was weight, with cars weighing &gt;6000lbs being classified as an SUV and thus eligible for an $80,000 MSRP cap.  The 5-seat Y is only 5700lbs and thus is considered a sedan while the 7-seater is 6000lbs and thus an SUV.  Tesla model Y is literally being punished for being more environmentally friendly than the Jeep Grand Cherokee.

I'd like to see Tesla start selling the Y with 300lbs of sandbags in the trunk that can be thrown away immediately after purchase.  Standard sandbags, now eligible for the credit...lol
gpt
Also there is bonus depreciation (section 179) for vehicles over 6000 lbs for business use. Hence why you see a lot of business owners that will buy a huge car. The IRS always has a thing about the 6000 lbs mark for some reason. I feel like its left over from decades ago when the real vehicles above 6k are the huge pick up trucks that are legitimately used for business use but now we have suvs that are above 6k lbs