President Barack Obama's 2015 State of the Union is focused on helping out the middle class with a slew of tax policy changes.

One idea with a memorable price tag: A new $500 tax credit for working couples, cited in a State of the Union fact sheet released by the White House.

The White House said the move will benefit 24 million couples, or 80 percent of two-earner married couples. The credit is meant to offset the extra costs that couples take on when two spouses work, such as child care, elder care and commuting costs.

Obama's new proposal would work like this: For families with two people earning income, they could claim a credit equal to 5 percent of the first $10,000 of earnings for the spouse who earns the lower salary. The highest credit would be available to families with combined incomes up to $120,000, and couples could earn a partial credit for income up to $210,000.

Obama approved tax credits for workers as part of the stimulus package that Congress approved in 2009, but they weren't quite to $500, so we rated the promise Compromise. With this new proposal, we're moving the promise rating back to In the Works.