There is no doubt that receiving a monthly benefit is a much more tangible form of assistance; receiving a tax credit a year down the road doesn't help all that much, especially for people who don't pay any taxes anyway.
In some cases, working women take care of an elderly person, but when that person suffers from Alzheimer's or dementia, for instance, these women can no longer work at all. Some people opt to stay home so they do not have to put their parent or relative in a nursing home, and obviously their income drops. Clearly, a benefit would be better suited to their needs.