The only taxpayesr who get rebates should be none, but if they insist the rebates should be made to registered vehicle owners.
Persons who don't use a POV get no gas tax rebate.
The vehicle gets the money.
I have a car but drive less than 200 miles a month, so it would still be a freebie for me. On purely selfish grounds I should support this, but I just can't tolerate such economic idiocy.