Propose an income tax credit to repay out-of-pocket expenses of income tax preparation

Currently income tax preparation costs are an eligible deduction on Schedule A, miscellaneous expenses subject to 2% of adjusted gross income. But many taxpayers do not use Schedule A and, of those do, many do not meet the 2% floor. So this deduction is not available to many.
More than 50% of taxpayers use paid tax preparers and about 20% more buy commercial software, including those that might qualify to use the IRS no cost system on-line. Fees at the national tax firms cost from $180-$400 for all but the simplest tax returns ($80 for Federal Form 1040EZ and one State return in 2013). Even when used, the existing deduction only covers a part of the cost.
A tax credit would reimburse those 70% of taxpayers who incur out-of-pocket costs to prepare their tax returns.