President's State of the Union address

I thought it was a good speech by the president. But here are my thoughts. One the President wants to lower our use of oil. Good that's fine. But instead of having the government spend money on research, why not have it tax free? I mean if there was no sales tax on fuels 100% non-fossil fuel based and write offs for installing the equipment that might help. Also, the president wants to effectively tax insurance benifits. Personally, I would like to see it go the other way. That is, greater right off's for medical expenses, and write for companies that provide insurance to there workers.