Would be nice. The majority of US states don’t mandate safety inspections.

Is there any evidence that annual inspections prevent accidents? If I remember correctly, there's no significant difference in accidents cause by mechanical failure in states that have and do not have inspections.

I am sure they probably do not, crashes are mostly human error.

I was suggesting that I think it’s unlikely that a prohibition on any type of modifications could be effectively enforced when nobody is inspecting the vehicle.

If it's physically obvious stuff like that, the police can pull people over for it (varies by state).

The tax is usually based on weight and/or axles. Ride height generally isn't taxed as it doesn't affect those attributes.

Really seems like you're being deliberately obtuse here. We're talking about how the tax code might be changed to reverse the incentives that result in pedestrian deaths. The fact that this change hasn't happened already is not news to anybody here.