I just caught up on Ohio news and learned that the state just put a new gas tax increase into effect July 1. What really caught my attention though was that the $0.105 per gal increase (to $0.385) is also accompanied by an additional annual fee of $100 for hybrids and $200 for PHEV/BEVs. Ouch! I get the need to increase gas taxes to accommodate inflation, etc. But my first reaction was that this seems to be penalizing Hybrid/PHEV/BEV owners. I see a lot of back and forth online, and a lot of math that didn't make sense, so I decided to crunch the numbers myself.
Ignoring a bunch of other assumptions regarding fairness and impact (climate, pollution, weight of vehicle, etc), let's assume everyone drives the same weight vehicle 15,000 miles per year. Do the math (per year):
20 mpg Pacifica - $289
30 mpg car - $193
50 mpg hybrid - $215
30 mpg PacHy 50% electric miles - $258
BEV 100% electric miles - $200
The best option (tax wise) now becomes to buy the most efficient non-hybrid you can find. Next best, buy a full EV. PHEV gets penalized the most (even a 50 MPG PHEV). All of this changes based on your specific situation though. If you don't drive much, PHEV and BEV get even worse. If you drive a PHEV, you should maximize your electric miles. Similarly, for a BEV, the more you drive, the better it gets ($/mile). At 20,000 miles per year, both the hybrid and BEV are better than a 30 MPG model. The PHEV still falls short though, unless you do better than 50% electric miles.
Again, none of this takes into account the other, IMO, important considerations, but it does reveal some interesting ramifications.