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Praxis
Another solution in search of a problem.
The fact is that per gallon tax takes all the factors into account all by itself. Weight, mileage, distance driven, all inherent to this very simple and defensible system. No need for armies of planners and seat moisteners 'estimating' costs and impacts.
What they want is twofold...yet more costs ladled onto drivers in an attempt to force them off the road with economic pain, and the ability to micromanage your driving down to the tiniest detail. And they want a wedge to start having scaled rates for distance as economic punishment, and to ration mobility, all while reaping punitive taxation windfalls.
There is zero reason not to simply do this for electric vehicles, and leave everyone else alone.