Taxing the Weight of EV Batteries Would Be a Real Green Solution

We’ve written about the potential distortive effects of the electric vehicle tax credit in the new tax-and-environmental law—namely, the sourcing requirements for components may steer manufacturers toward heavier materials. The surging weight of some EVs was brought to the fore by President Joe Biden’s filmed test drive of the astonishingly heavy electric GMC Hummer. At 9,000 pounds (4.5 tons), it’s the equivalent to three gas-powered Honda Civics stacked on top of each other—but it goes from 0 to 60 in about three seconds.

This is the context in which we revisit incentivizing EVs in tax policy. Switching to electric is ...