What is the fine-grained topic of the following text: Rather than our current system of tax subsidies for wealthy parents and welfare for poor parents, Alstott suggests a benefits account for the primary caregiver that accrues $5000 yearly, which can be used only for workday childcare, education, or retirement--all designed to ensure that caregivers can build capacity (work experience, degrees, or pensions) to take care of themselves later. Only return the topic.
Proposal for a benefits account for primary caregivers