Cirrus Tax Advantage

Dear Cirrus fellows:
I’m a foreigner planning to buy a SRG2 soon. Can somebody explain how can I take advantage from the Cirrus Tax Program considering the following:
1.- I don’t pay taxes in the US.
2.- I have my brother living there as a recident (Green Card)
3.- I can buy the plane under a LLC company but plan to use it outside the US with a N number

The question narrows down to see if I can benefit from that tax advantage program having my brother buy the plane so he can deduct it from his tax and later split with me.