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That is an inverse progressive tax. The lower income you are, the higher % of your income you pay.
It's essentially a tax on the poor trying to subsidize renewables. If the US had viable alternatives, maybe I'd support this. I don't think the poor need more taxes right now, though.
The word you're looking for is regressive
You're right
If you return the tax to everyone as a dividend, then it becomes progressive, while still encouraging less polluting options
What other countries do is build viable public transportation to counter.
How much will climate change cost the poor?
Trust me marginally reducing the gasoline burned by the working class commuting to work will not make a difference. It's political theater masquerading as activism.
Go after the largest items. Build solar, wind farms, nuclear power. Once we have 90% of the power in this country being generated without carbon emissions then maybe we can talk about the pennies worth from gasoline.
Because right now 40% is natural gas and 20% is coal. Think of all the A/C units in the whole country, all of the Google data servers beeping and whirring, and every single Tesla supercharger station and behind them is a giant plume of black smoke sinking up to the atmosphere.