The state of Maine has introduced a small refundable tax credit as part of a tax reform bill designed to streamline and flatten the tax system, The refundable portion of the tax credit is only $50, and residents have to apply to get it. Thus, the take-up rate and the significance of the program remain to be seen, but it is a small step in the direction of universality.
For stories on Maine’s tax reform see:
“Who Pays and Who Benefits?: 21st Century Tax Reform for Maine, the Bureau of Labor Education, University of Maine, available at:
https://dll.umaine.edu/BLE/index.htm
and
Income Tax Reform in Maine: How It Works and Who Benefits?
Richard Woodbury, Working Paper, March 2010, available at:
https://taxreformmaine.org/docs/Income%20Tax%20Reform%20in%20Maine.pdf
