Tax vehicles by weight, regardless of powertrain. Maybe charge extra for ICE. Offer tax rebates for professionals who can justify using a large vehicle for at least 120 days in the year.
Professionals using a larger vehicle for work should already be getting a tax break on the entire vehicle. If they don't, it sounds like it's just a personal vehicle.
Charge extra for EV, they shouldn't be excluded either. A Telsa plaid weighs in at nearly 5000 lbs. In the US there are tax benefits to having a car weighing over 6000 lbs like giant SUV's.
Why slap additional charge on top if it is ICE? Some ICE cars emit less CO2 over their lifetime than EVs, especially when driven only in city, on short distances, in which case the lower CO2 emissions from driving don't offset much higher manufacturing emissions of EV. Also ICE cars cause less pollution from tire wear.
Because we don't enact policy based on "some" cases and it's not just about CO2, we want to stop depending on fossil fuels.
> especially when driven only in city, on short distances
In the city and for short distances, cars could/should be banned outright, and force the US to transition to multi-mode and increased adoption of public transit.