Meta counted CEO Mark Zuckerberg's stock option income as research wages, generating about $355 million in tax credits for 2012 and 2013, according to Tax Court filings. The Internal Revenue Service disputes when the options paid for Zuckerberg's work. Elon Musk exercised Tesla options with a reported paper gain of about $116 billion in June, raising the question of whether similar credits could apply. Treasury rules restrict which employees' wages qualify, and the Tax Court has not ruled on Meta's case.