Immigration

Vermont's S.51 creates a $1,000-per-child refundable tax credit for residents with children under age 6, regardless of whether they or their children have a federal tax ID number. It also expands the state's earned income tax credit to cover individuals who qualify federally but lack required tax IDs, and adjusts exclusions for Social Security and Civil Service retirement income based on income thresholds (e.g., full exclusion for single filers earning ≤$55,000 or married couples ≤$70,000). The bill directly affects low-to-moderate-income families, retirees, and individuals with limited access to federal tax IDs. Signed into law by Governor on June 25, 2025, it modifies Vermont's tax code to broaden eligibility for existing federal credit programs.

This bill clarifies Vermont's authority to enter federal immigration agreements. It states only the Governor (with the Attorney General's consultation) can authorize such agreements under federal law, except when local law enforcement needs to address immediate public safety threats during emergencies. The law prohibits all other state, county, or municipal agencies from entering these agreements without the Governor's specific approval. It directly affects Vermont's executive branch, law enforcement agencies, and any entity seeking to partner with federal immigration authorities. The change ensures centralized oversight of immigration-related agreements while allowing limited emergency exceptions.