Unfortunately the gov cannot decide who ultimately pays for the tax, just who ends up needing to put it on their balance sheet. If residential consumers demand is inelastic, relative to the commercial customers, then they will pay the tax. I have zero insight into whether domestic or commercial customers have higher demand elasticity, but it's worth being aware of this general principle [0].
[0]https://mru.org/courses/principles-economics-microeconomics/...