The GVWR must be over 6000lbs. I know the model x qualifies but I don’t believe the 3 does. Someone that knows what the GVWR of the vehicle can always comment.  I will say though it is possible because due to the inefficiencies of batteries caused by excessive weight the battery might just be heavy enough. The kicker of these rules is I have a bolt EUV that I use 100% for picking up blinds for small jobs and performing estimates but it falls short of the 6k but someone can claim the section 179 on their Porsche Cayenne or a slew of other high end luxury models that are likely fraudulently being classified for business.  

EDIT. Vehicles in under 6000lbs GVWR have a lesser base deduction and don’t allow for as much in bonus depreciation.