There is no EV equivalent for my use case. I can afford an economical new car say a Kona at $40k, I can't afford an $80k Kona. These two scenarios are not because an EV is unappealing. When EV supply is plenty, and prices have eased, and there are many models, then you could look at targeting ICE that has an EV equivalent. Anything other and you are penalising people who have no choice. That will go down well with voters, who will vote that out. It would be fairer to have a Climate Change tax. After all why penalise ICE when we all use goods that created greenhouse gases. Again, voters will love that.
I really don't have any sympathy for that. We're all going to have to make changes to improve the climate change situation and if that means someone needs to reconsider their transportation methods or pay to counter their impact, so be it. We're nearing the point of no return and these are the changes we need to start making now to prevent that happening. Politically, I think we're getting to the point where if either party introduced some serious climate change policy the other won't be removing it.
Out of curiosity, what is your use case that there is no EV for?