The Obama administration is getting ready to include a tax break that could help caregivers in the State of the Union address.

The package includes a second earner tax credit for two-worker married couples.

Officials refer directly to elder care in a summary of the proposal.

“Two-earner couples can face high penalties for working,” according to the summary. “When both spouses work, the family incurs additional costs in the form of commuting costs, professional expenses, child care, and, increasingly, elder care.”

The cost of caring for aging parents can give workers a sense that working isn’t worth it. according to the summary.

The proposal would create a new, simple second earner credit of up to $500 — 5 percent of the first $10,000 of earnings for the lower-earning spouse in a married couple. The maximum credit would be available to families with incomes up to $120,000

The administration included the proposal alongside a variety of other tax credits aimed at working families, an increase in the capital gains tax rate, and a change in the tax rules governing basis, or appreciation in the value of assets passed on to heirs.