There are two separate things - incentives for the manufacturer, and tax credits for the consumer. The manufacturer incentives apply regardless. For consumers,

There are two separate things - incentives for the manufacturer, and tax credits for the consumer. The manufacturer incentives apply regardless. For consumers, if they want a Model X or S, all they have to do is register it as a commercial vehicle and they get a $7500 tax credit. This is what consumers already do to buy a Chevrolet Suburban or G Wagon.