[nrook]

When you see really goofy progressive taxes, if you look behind them, you'll usually see a strong legal or political barrier behind more sensible ones. This is why you are always hearing about ridiculous Amazon taxes coming out of the state of Washington; the place has no income tax, and progressive income taxes have been held to be unconstitutional there. So they have to get creative if they want a progressive tax.

Of course, the barrier in California is the infamous Proposition 13. You're right that charging people different rates for energy based on their income is silly; if they want to let the poor off the hook they should just tax them less, or even give them money. But the state's lawmakers are operating in a constrained environment.

(It's also the case that subsidies and means-tested benefits are trendy in Democratic policy-making circles, despite being dumb and inefficient compared to simpler and less directed benefits.)