If I'm already benefiting from a new boiler, I don't need another new boiler just to get the $5000 tax credit. This is silly. There are benefits to being a working parent vs a stay at home parent and if you have access to stay at home care you simply don't need it.

This is like getting mad that my workplace offers pet insurance when I have no pets so I demand the money anyway. Or demanding a trophy for not participating in a competitive sport.