They also said "anyone" which made me think they were they were thinking about it as a refundable tax credit but I suppose if we are talking about it as truly a tax deduction then it would cost us just around $141,414,000,000 instead(144.3 million taxpayers with only 2% earning less than $1000/year). That however doesn't factor in kids who we want to incentivize getting vaccinated as well. It also doesn't include incentives for non-earning households to get vaccinated so it isn't actually covering the whole country like they suggested it would. A lottery would cover the whole country because even a 12 year old would be incentivized to get it for that.