You can deduct this if: The car or motorcycle is necessary in the ordinary course of your business. (inc.com)
You can deduct this if: A pet is necessary in the ordinary course of your business. (inc.com)
Mylan spokeswoman Nina Devlin said in an emailed statement that the tax credits are available to any interested company, and often «made outside of a company's ordinary course of business, and companies involved in such projects range across a variety of non-energy related sectors.» (businessinsider.com)