A quiet revolution is taking place in statehouses nationwide as policymakers rethink their approach to supporting families in state tax codes. Once rare, tax credits for children and other dependents are increasingly common across the country. Twenty-one states have introduced or expanded these tax credits over the last five years. 

Income eligibility, dependent eligibility, and benefit amount vary widely across the states. An emerging New England model, which focuses on making these credits effectively universal with no phase-in (fully refundable) and high or no phase-out, offers a promising approach. This virtual panel (see below for details) brings together policymakers from Vermont, Massachusetts, and Maine to discuss their respective states’ experience designing family tax credits.

Panelists

Joshua McCabe, Director of Social Policy, Niskanen Center (Moderator)

Joshua McCabe is the Director of Social Policy. He focuses on issues related to child poverty and household stability. McCabe previously worked as an Assistant Professor of Sociology and Assistant Dean for Social Sciences at Endicott College.

Janet Ancel, Representative and Chair, Committee on Ways and Means, Vermont House of Representatives

Rep. Ancel represented the Washington-6 district in the Vermont House of Representatives from 2005 to 2023. During her tenure as Chair of the Committee on Ways and Means, she spearheaded the 2022 introduction and passage of Vermont’s fully refundable Child Tax Credit.

Susan Moran, Senator and Chair, Joint Committee on Revenue, Massachusetts State Senate

Sen. Moran represents the Plymouth and Barnstable District in the Massachusetts State Senate. She has been a member of the Senate since 2020 and currently serves as the Chair of the Joint Committee on Revenue. She was instrumental in the 2023 expansion of Massachusetts’ fully refundable Child and Family Tax Credit.

Maureen “Mo” Terry, Representative and Majority Leader, Maine House of Representatives

Rep. Terry represents District 108 in the Maine House of Representatives. She has been a member of the House since 2016. In 2022, she was elected to serve as House Majority Leader. She played the leading role in the 2023 effort to make Maine’s fully refundable Dependent Exemption Tax Credit.