Frankly I don't know why bigger vehicles qualify for the subsidy more easily to begin with. America continues to incentivize bigger vehicles even though they are proven to be more dangerous for pedestrians.
Because they are trying to incentivize EV adoption not smaller vehicles. The top selling segments are SUVs and trucks. If you want to tackle emissions it makes sense to go after the popular vehicle types.
Not just that - top selling or not, you want to remove worse emission vehicles since they contribute a larger amount to emissions. One truck replaced with an electric version is effectively equivalent to 1.5-2 sedans, in terms of emissions per mile.