Most of the Alzheimer's patients are already retired and about 75 years of age, so they would have to pay income tax to get some money back with the tax credit. Perhaps the new generation of baby boomers, as they move into the ages when many of them unfortunately will have dementia, will have enough income to take advantage of such a program. But for the children who are caregivers and still working, your suggestion is a very appropriate one to explore.
On November 30th, 2010. See this statement in context.