[Tax Notes] Included in the health care proposals announced by the White House recently and highlighted in the President's state of the union address is a $3,000 income-related, nonrefundable tax credit for severely disabled persons and families helping to care for them. The plan stands a good chance of being enacted, reflecting a growing consensus that more needs to be done to ease the burdens of long-term care. While this attention is welcome, the use of the tax code to solve long term care problems raises issues of fairness and effectiveness.