As a Vermonter, I really don't get all the hype around this. The program has gotten way more attention than it probably deserves. It's a limited program in a small state. The logic of it is bizarre. We're trying to bring in more tax dollars by giving people tax breaks to move here? There might be a small, long-term pay off but it would most likely be minimal. Low taxes don't get people to move here, it's mostly the nature but good, equitable schools and a relatively liberal culture don't hurt.