Now that Republicans in Congress are getting their act together to extend the 2017 tax reforms, Democrats are trying to make examples of businesses that pay little or no tax. Their latest target is Elon Musk’s Tesla, insinuating that the billionaire CEO is getting special treatment from Donald Trump. Tesla gets special treatment, all right, except it’s from government mandates and tax breaks that Democrats created.

“American taxpayers will shoulder the burden of tax cuts for Tesla, and they deserve answers about your efforts to secure massive tax breaks for billionaire corporations,” Massachusetts Sen. Elizabeth Warren wrote to Mr. Musk this month. She cites a report by the left-leaning Institute on Taxation and Economic Policy, which claims Tesla paid no federal income tax last year and only $48 million over the last three years on $10.8 billion in U.S. profits.