Rep. McDermott (D-WA) has introduced HR 2705, which would provide a tax credit of 30% of qualified costs of legal work up to a maximum of $500 for preparation of advanced directives.

Given current pressures on federal revenues, I'm not holding my breath waiting for this measure to pass, and I question how much of an incentive this credit would give anyone to go see a lawyer. But anything that gets Congress to talk about end-of-life decision-making is a good thing.