That’s what excise taxes are, iirc, especially on such things as alcohol and tobacco, in which case their even referred to as “sin taxes”. The Constitution grants Congress the authority to impose excise taxes.
Yes, and the constitution as amended grants Congress the authority to impose income taxes, and the income tax code is made up of tax provisions that financially both reward and punish individual, and corporate bahavior.
Which is why they originated this bill in the House as an income tax bill.