gas tax puts an overly heavy burden on those who can least afford it. You want people to work, then making it cost prohibitive to go to work is not the way to accomplish that. You want to boost funding for transportation projects - then increase taxes on luxury vehicles, recreational vehicles, private jets, and vehicles with poor fuel efficiency. Raise corporate taxes on those who benefit most from our air, rail, marine terminal, and highway systems, and who likewise place the greatest amount of wear and tear on same. And/or apply a an annual transportation tax as part of annual income taxes which would exempt those below a certain taxable income threshold - tax determined based on registered vehicle types.