Windfall Consumer Surplus Tax

With falling gas prices, consumers are receiving a huge windfall. This windfall was not gained through any special effort on the part of consumers. It is not because they were buying more fuel efficient cars, keeping their cars tuned up or forming carpools. It was just luck that is bringing them all this extra cash. Most likely they are going to spend it on themselves to increase their own happiness. This surplus needs to be taxed so it can be spent on for a socially useful purpose.