Using Sustainable Energy Resources to Fund Equitable e-Transportation Act or the USER FEE Act This bill imposes an additional tax on the use of a specified electric highway vehicle (i.e., any highway motor vehicle, including a plug-in hybrid vehicle, that is propelled to a significant extent by an electric motor drawing electricity from a rechargeable battery that has a capacity of not less than four kilowatt hours). The bill requires the tax revenues generated by this bill to be transferred to the Highway Trust Fund.