The USA already moves a higher percentage of freight by rail than almost any other country. But rail could never work for time-sensitive loads or last mile delivery.
Perhaps they could make the rail lines and machinery smaller. One might even consider such rail to be "light", in comparison.
I'm sure it's pure coincidence that many cities already have rail lines going down roads in city centers. They probably just built the city around a historical freight line, and haven't bothered to remove it.
the freight has more axles, and you could set the baseline weight by vehicle class
but maybe this would just incentivise the sort of person that buys an F150 to drive to the shops to simply to upgrade to a big rig (for the tax saving?!)