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Seems elegant to me, since the current proposed tax bill doesn't want to charge tax payers directly to fund the EV subsidy:
Surcharge ALL vehicles based off their actual pollution output (ppm/mi)
Prius would pay little
Trucks and SUV would pay more (unless they were clean)
Use proceeds to fund EV and ZEV subsidy
Creates incentives directly from within the offending industry and manufacturers
Maybe we'd see more than compliance cars from just Tesla. Would make the biggest polluters pay for the EV revolution which is needed to fix their mess. I know traditional ICE manufacturers would hate this, but I love it.
