Luke Shaefer, Minneapolis Star Tribune: Minnesota's initiative appears to be one of the most ambitious child tax credits in the nation. It covers one of the broadest age ranges — through age 17 — and the $1,750 maximum credit may be one of the largest amounts offered nationally. The phaseout is also vital. "It isn't just a program for the families at the very bottom. Middle-class families will benefit from it, too," said Luke Shaefer, a professor of social justice and social policy at the University of Michigan.