*Maryland has a modest, temporary CTC (through January 1, 2023) that is limited to children with disabilities; taxpayer AGI must be under $6,000.
**Revenue data come from various official sources and reflect FY16-level estimates in Colorado, TY18 in Oklahoma and Idaho, FY20-22 in California, FY21 in Maine, FY23 in Connecticut, Massachusetts, New Jersey, New York, Rhode Island and Vermont, and FY24 in New Mexico. Maine's estimate is unclear because it was reported in combination with other provisions.
***While all of the states listed in this table technically have Child Tax Credits (or rebates) in place, some of these policies were designed to replace dependent exemptions rather than offer genuinely new support to families with children. Idaho and Maine replaced dependent exemptions with nonrefundable credits. Massachusetts replaced a dependent deduction with a credit. Colorado and Connecticut also do not offer dependent exemptions. Source: Institute on Taxation and Economic Policy (ITEP) analysis of state tax forms and recently enacted legislation. "