or if you don't pay $7500 in income taxes, (this credit does not roll forward I think). the leasing company can take the full value.Simple answer: If you own a business the lease payments are a 100% tax write off. Finance payments are NOT.
to the OP. a lease is a complex loan where you are buying the depreciation and paying interest on the residual and paying the lessor's profit, it makes sense in some people lives, not in others( not in mine for sure). It is less expensive per month than buying only because your are not "buying" the residual value. The Lessor uses the tax credit to make the situation as confusing as possible to the buyer. AS with buying a car, you need to shop around and establish real competition for your leasing business. Focus on your end of the deal, but as others have said, If you are willing to keep this car for 6-7 years, you will likely be better of in the end buying