§ 20-b. Plan for in-home care of senior citizens. On or before the first day of April, nineteen hundred eighty-two the New York state council for home care services, in consultation with the commissioner of social services and the office for the aging, shall prepare a plan designed to ease the burden of families providing care for elderly parents in the home of the parents or the homes of their families. Recommendations are to be made concerning, but not limited to, tax exemptions and increased availability of supportive services.