Finance Renewable Energy Conversion without Impoverishing Middle Class Commuters

We need to tax fossil fuel to give renewable fuels a market advantage, but this places an undue burden on workers in the interim. This ERG, or Energy Renewability Goals program would impose the tax yet protect workers who are not in a position to change vehicles or commuting distance, thus using more fossil fuel than they would like. Pair the tax with a commuting credit based on minimum distance to work at national average fuel mileage, computed at payroll time from each person's home and work address and the number of work shifts. Commuters would pay the taxed price at the pump; the tax would be reimbursed in their paychecks. Over time, the subsidy would decline, but the tax revenue could finance both R&D and assist drivers with vehicle upgrades.