Legislators are mulling this unusual idea because they find themselves in a confounding position. On one hand, lawmakers and many commuters agree the state's strained transportation infrastructure needs additional funding. On the other, the legislature is squeamish about raising taxes only two years after they last did so. How do you raise revenue without triggering a taxpayer revolt? Create an optional tax.
From the perspective of legislators, the proposal also might have the side benefit of collecting a larger share of the state's revenue from out-of-state visitors, who, of course, couldn't vote them out of office. Although anyone driving a vehicle for personal use would be eligible to request a rebate, I doubt out-of-staters would know about the voluntary nature of the tax or bother to get their money back if they did. Critics contend, however, that the program would be susceptible to fraud and create too much work for DMV employees.
If the tax increase becomes law, I, as someone in a comfortable financial position who makes use of Virginia's transportation system every day, would feel obliged to pay my fair share and not seek my money back. But most likely the majority of people who wouldn't pursue the rebates would have a different reason for doing so: old-fashioned laziness.
