There is not, never has been, and never will be, a tax or a price increase on businesses. They will pass that cost onto its customers.
The cost for diesel fuel will simply be passed onto companies using their services. The load of grapefruit that once cost $1000 to ship will now cost $1250 to ship and those that sell the grapefruit will raise the price of their produce accordingly.
Any attempt to “soak the corporations” will simply be passed onto their customers. I recently had a pallet of computer monitors delivered. The shipping cost went from $400 to $650. MY budget got hit on that one, not the trucker’s.
It falls apart when no one buys the grapefruit at the store.