Ideally you would set the oil companies against the car companies. Electric cars are a bandaid on a bleeding stump. We need mass transportation and efficient cities rather than suburbs. Busses, trains, and efficient last mile solvers like bikes are the goal.
If I remember correctly, they can be anonymous. If that’s the case, they wouldn’t really be easily taxable. Still, we are talking about the government here, and if they tax lottery winnings, I would bet they tax rewards.