Not for EV's. Which is why my state has been researching the move from a fuel tax to one based on mileage.

My current favourite pet policy (UK) is to introduce a zero rate tax band on energy, to help those least well off, and have a higher band beyond some average consumption.

You encourage people to use less, and also tax things such as EVs that use more electricity.

Of course it doesn't quite capture everything discussed though.

There was a proposal to do income based utility bills in California. It was unpopular for a lot of reasons, one of which was that it would make ICE cars cheaper to fuel than EVs for most people

Well this is conceptually a tax on marginal electricity use.

you'd also have to pair it with a commitment to making IC use more expensive than marginal electricity use.