I’d ask this from a philosophical standpoint here, not really a legal one as this could be applied to other non-US governments as well.
If I want to sit attend and eat cheeseburgers all day and be morbidly obese should the government try and incentivize me to go to therapy and a weight loss clinic?
If I want to follow a religion that is very different from the status quo e.g. Ultra-Orthodox Judaism or the Old Order Amish Mennonite Church and live apart from society should the government be ok with this or instead try to incentivize me to a certain behavior?
Should we use a tax-incentive to encourage having more children or getting the COVID vaccine?
There are lots of unforeseen costs here. I’d say this is not the best idea to incentivize anything. Way too many unintended consequences of tax incentives.