The issue here is that the "collection mechanism" would be orders of magnitude more complex to go after GA.
The bill sets up a mechanism that basically covers Part 121 and Part 135 operators (ie. no non-commercial). The number of those is at least a couple orders of magnitude less than the number of Part 91 operators out there. So, no, it does not create a collection mechanism that could simply be wholesale dropped on GA.
Not necessary. For example, the IRS uses Form 720 for businesses to self-report and remit Federal Excise Taxes. That includes environmental taxes, air transportation taxes, fuel taxes, excise taxes on coal, tires, fishing and archery equipment, medical devices, and "Patient Centered Outcomes Research Fee."
For the last one, the form has you input "Avg. number of lives covered" multiplied by "Rate for avg. lives covered" equals "Fee."
The point is that an ASEL pilot can be compelled to self-report usage and remit a fee/tax/whatever. Just like businesses, there would be no matching program (submitting proof of sales, etc.) but pilots would be subject to audit.
Easy Peazy. Here is a link for the form. It's a one-stop shopping tax and fee collection form. Did you know you pay the Feds $0.49 for every arrow shaft sold? Madness.
https://www.irs.gov/pub/irs-pdf/f720.pdf