Identify the tax issue or issues suggested by the following situations, and state each issue in the form of a question.

Two years ago, the government of State P decided to improve the horizontal equity of its individual income tax by allowing families to deduct the cost of heating and air conditioning their homes. This modification necessitated an additional tax form and three additional pages of instructions. For the past two years, only one-third of the families eligible for the deduction actually claimed it on their returns.