Chirstmas Tree Tax?

This year, 2011, it appears the White House is going to implement a "Christmas Tree Tax."  The tax was first ridiculed by congress, but now they have apparently gone through with it.  It is said that the tax will help Christmas tree growers.  The tax is estimated to be around 15 cents a tree.

It's fair to impose a tax to help tree growers, and other workers that need the help, but for one, it seems that many people need that kind of help, so why Christmas tree growers?  And also, it seems that the money is really not going to just go to those people, but much will be taken by the government  I think this is not-so subtle way for the government to collect money to help them through their debt crisis.  It doesn't seem fair to me.
tt 11/09/11