I do think that this bill is clearly structured to disincentivize EV purchases at a time when transitioning to EVs is an extremely good ideas for both the public and the climate.
There are a ton of other ways to go about this that would be less punitive: A one-time fee at purchase. A tax on public charging. A tax on charger purchase for home use, or on electricity at homes which have chargers installed.
I think the goal here is to get people not to buy EVs.
Also - and maybe this is a shortcoming of the reporting in the article, not the legislation - I have questions. How is this going to be collected? Is the IRS going to ask if you own an EV and then assess a tax? Are states going to do it? Who's going to pay for the process of figuring out who owns which EVs and how much to tax them? Is there a grandfather period for existing EVs or are we taxing all EVs going forward? Are we taxing them retroactively, too?
(By the way, the "Albert Gore" quoted in the article, despite their similar names and political interests, appears to be no relation to the former Vice President of the United States. That's a fun coincidence.)
Ah, I see the game plan. Republicans pass this. Democrats then stiff red states in some particular way, maybe by taxing the ethanol content of gasoline.