The State of California Plans to Amend Its Personal Income

The state of California plans to amend its personal income tax laws to allow parents to reduce their tax by the cost of infant car seats. Which of the following statements is true? 

A)  The amendment creates a tax preference for parents who purchase infant car seats.
B)  The amendment is intended to change social behavior.
C)  The amendment increases the neutrality of the tax law.
D)  Both the amendment creates a tax preference for parents who purchase infant car seats and is also intended to change social behavior are true.