diff --git a/changelog.d/vt-ut-wi-statutory-fixes.fixed.md b/changelog.d/vt-ut-wi-statutory-fixes.fixed.md
new file mode 100644
index 00000000000..964bf73c319
--- /dev/null
+++ b/changelog.d/vt-ut-wi-statutory-fixes.fixed.md
@@ -0,0 +1 @@
+Subtract only the Vermont student loan interest not already deducted federally, from 2022 and within the income limits; phase out Vermont's child tax credit per child; pay Utah's at-home parent credit once per qualifying child per return; and test the Wisconsin homestead credit's age, earned income, disability and dependency conditions on the claimant.
diff --git a/policyengine_us/parameters/gov/states/vt/tax/income/agi/student_loan_interest/in_effect.yaml b/policyengine_us/parameters/gov/states/vt/tax/income/agi/student_loan_interest/in_effect.yaml
new file mode 100644
index 00000000000..4bdfb8f38a8
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/vt/tax/income/agi/student_loan_interest/in_effect.yaml
@@ -0,0 +1,13 @@
+description: Vermont subtracts student loan interest not deducted federally if this is true.
+values:
+  0000-01-01: false
+  2022-01-01: true
+metadata:
+  unit: bool
+  period: year
+  label: Vermont student loan interest subtraction in effect
+  reference:
+    - title: "2022 Act 138, Sec. 5 and Sec. 13 (effective retroactively on January 1, 2022) #page 4-5,15"
+      href: https://legislature.vermont.gov/Documents/2022/Docs/ACTS/ACT138/ACT138%20As%20Enacted.pdf#page=4
+    - title: 32 V.S.A. 5811(21)(B)(vi)
+      href: https://legislature.vermont.gov/statutes/section/32/151/05811
diff --git a/policyengine_us/parameters/gov/states/vt/tax/income/agi/student_loan_interest/income_limit.yaml b/policyengine_us/parameters/gov/states/vt/tax/income/agi/student_loan_interest/income_limit.yaml
new file mode 100644
index 00000000000..0924e29f038
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/vt/tax/income/agi/student_loan_interest/income_limit.yaml
@@ -0,0 +1,26 @@
+description: Vermont allows the student loan interest subtraction only to filers with federal adjusted gross income at or below this amount, by filing status.
+metadata:
+  propagate_metadata_to_children: true
+  unit: currency-USD
+  period: year
+  label: Vermont student loan interest subtraction income limit
+  breakdown:
+    - filing_status
+  reference:
+    - title: 32 V.S.A. 5811(29)(B)
+      href: https://legislature.vermont.gov/statutes/section/32/151/05811
+    - title: "2022 Act 138, Sec. 5 and Sec. 13 (effective retroactively on January 1, 2022) #page 4-5,15"
+      href: https://legislature.vermont.gov/Documents/2022/Docs/ACTS/ACT138/ACT138%20As%20Enacted.pdf#page=4
+    - title: 2025 Vermont income tax booklet, Schedule IN-112 line 16c
+      href: https://taxsim.nber.org/historical_state_tax_forms/VT/2025/Income-Booklet-2025.pdf#page=33
+SINGLE:
+  2022-01-01: 120_000
+HEAD_OF_HOUSEHOLD:
+  2022-01-01: 120_000
+SEPARATE:
+  2022-01-01: 120_000
+SURVIVING_SPOUSE:
+  # IN-112 line 16c: "All other filers, if AGI is greater than $120,000, enter -0-."
+  2022-01-01: 120_000
+JOINT:
+  2022-01-01: 200_000
diff --git a/policyengine_us/parameters/gov/states/vt/tax/income/agi/subtractions.yaml b/policyengine_us/parameters/gov/states/vt/tax/income/agi/subtractions.yaml
index 720da356559..9005a8af60c 100644
--- a/policyengine_us/parameters/gov/states/vt/tax/income/agi/subtractions.yaml
+++ b/policyengine_us/parameters/gov/states/vt/tax/income/agi/subtractions.yaml
@@ -3,7 +3,15 @@ values:
   2021-01-01:
     - us_govt_interest
     - vt_medical_expense_deduction
-    - student_loan_interest
+    - vt_capital_gains_exclusion
+    - vt_retirement_income_exemption
+    - salt_refund_income
+  # 2022 Act 138 added the student loan interest subtraction from 2022
+  # (32 V.S.A. 5811(21)(B)(vi)); the 2021 Schedule IN-112 has no such line.
+  2022-01-01:
+    - us_govt_interest
+    - vt_medical_expense_deduction
+    - vt_student_loan_interest_subtraction
     - vt_capital_gains_exclusion
     - vt_retirement_income_exemption
     - salt_refund_income
@@ -11,6 +19,8 @@ metadata:
   unit: list
   label: Vermont subtractions
   reference:
+    - title: 2025 SCHEDULE IN-112 # Line 16a-16c, student loan interest
+      href: https://taxsim.nber.org/historical_state_tax_forms/VT/2025/Income-Booklet-2025.pdf#page=23
     - title: 2024 SCHEDULE IN-112 # PART 1 SUBTRACTIONS FROM FEDERAL ADJUSTED GROSS INCOME
       href: https://tax.vermont.gov/sites/tax/files/documents/IN-112-2024.pdf#page=1
     - title: 2023 SCHEDULE IN-112 # PART 1 SUBTRACTIONS FROM FEDERAL ADJUSTED GROSS INCOME
diff --git a/policyengine_us/tests/core/test_vt_ut_wi_statutory_invariants.py b/policyengine_us/tests/core/test_vt_ut_wi_statutory_invariants.py
new file mode 100644
index 00000000000..dfe970fadbb
--- /dev/null
+++ b/policyengine_us/tests/core/test_vt_ut_wi_statutory_invariants.py
@@ -0,0 +1,221 @@
+"""Invariants of four Vermont, Utah and Wisconsin rules.
+
+1. Vermont student loan interest (32 V.S.A. 5811(21)(B)(vi), (29); IN-112
+   line 16): from 2022, the state subtraction plus the federal deduction equals
+   the filers' interest paid when AGI is within the limit, and the subtraction
+   is zero above the limit, in 2021, and never negative.
+2. Vermont child tax credit (5830f(b)): the phase-out applies per child, so the
+   credit for n young children is n times the credit for one at the same AGI.
+3. Utah at-home parent credit (59-10-1005(2)): a second spouse who also
+   qualifies as an at-home parent does not change the credit.
+4. Wisconsin homestead eligibility: the same under either head/spouse
+   labelling, and marking a spouse as claimed never makes a return eligible.
+
+Each check is one vectorized simulation over Hypothesis-drawn households.
+"""
+
+import numpy as np
+from hypothesis import HealthCheck, given, settings
+from hypothesis import strategies as st
+
+from policyengine_us import Simulation
+
+SETTINGS = settings(
+    max_examples=3,
+    deadline=None,
+    derandomize=True,
+    suppress_health_check=[HealthCheck.too_slow, HealthCheck.data_too_large],
+)
+
+
+def _situation(units, year, state):
+    """units: list of lists of person dicts; the first person is the head,
+    the second (if flagged) the spouse, the rest dependents."""
+    people, groups = (
+        {},
+        {
+            k: {}
+            for k in (
+                "tax_units",
+                "spm_units",
+                "families",
+                "marital_units",
+                "households",
+            )
+        },
+    )
+    for i, unit in enumerate(units):
+        members = []
+        for j, attrs in enumerate(unit):
+            name = f"p_{i}_{j}"
+            people[name] = {k: {year: v} for k, v in attrs.items()}
+            members.append(name)
+        filers = [
+            m
+            for m, a in zip(members, unit)
+            if a.get("is_tax_unit_head") or a.get("is_tax_unit_spouse")
+        ]
+        groups["marital_units"][f"m_{i}"] = {"members": filers or members[:1]}
+        for j, m in enumerate(members):
+            if m not in (filers or members[:1]):
+                groups["marital_units"][f"m_{i}_{j}"] = {"members": [m]}
+        for key, prefix in (("tax_units", "t"), ("spm_units", "s"), ("families", "f")):
+            groups[key][f"{prefix}_{i}"] = {"members": members}
+        groups["households"][f"h_{i}"] = {
+            "members": members,
+            "state_code": {year: state},
+        }
+    return {"people": people, **groups}
+
+
+def _calc(sim, name, year):
+    return np.asarray(sim.calculate(name, year), dtype=float)
+
+
+@st.composite
+def borrowers(draw):
+    joint = draw(st.booleans())
+    head = {
+        "age": 30,
+        "is_tax_unit_head": True,
+        "employment_income": float(draw(st.integers(0, 250_000))),
+        "student_loan_interest": float(draw(st.integers(0, 6_000))),
+    }
+    unit = [head]
+    if joint:
+        unit.append(
+            {
+                "age": 30,
+                "is_tax_unit_spouse": True,
+                "employment_income": float(draw(st.integers(0, 60_000))),
+                "student_loan_interest": float(draw(st.integers(0, 3_000))),
+            }
+        )
+    return unit
+
+
+@SETTINGS
+@given(
+    st.sampled_from([2021, 2022, 2024, 2026]),
+    st.lists(borrowers(), min_size=8, max_size=20),
+)
+def test_vt_student_loan_subtraction_completes_the_federal_deduction(year, units):
+    sim = Simulation(situation=_situation(units, year, "VT"))
+    paid = np.array([sum(p["student_loan_interest"] for p in u) for u in units])
+    federal = np.asarray(
+        sim.calculate("student_loan_interest_ald", year, map_to="tax_unit")
+    )
+    sub = _calc(sim, "vt_student_loan_interest_subtraction", year)
+    agi = _calc(sim, "adjusted_gross_income", year)
+    joint = np.array([len(u) == 2 for u in units])
+    limit = np.where(joint, 200_000, 120_000)
+    assert (sub >= 0).all()
+    if year < 2022:
+        assert not sub.any()
+        return
+    within = agi <= limit
+    np.testing.assert_allclose(sub[within] + federal[within], paid[within], atol=0.01)
+    assert not sub[~within].any()
+
+
+@SETTINGS
+@given(
+    st.sampled_from([2023, 2025, 2026]),
+    st.lists(st.integers(0, 260_000), min_size=6, max_size=15),
+)
+def test_vt_ctc_phase_out_is_per_child(year, agis):
+    units = []
+    for agi in agis:
+        for n in (1, 3):
+            units.append(
+                [{"age": 35, "is_tax_unit_head": True}] + [{"age": 2} for _ in range(n)]
+            )
+    situation = _situation(units, year, "VT")
+    for i, agi in enumerate(np.repeat(agis, 2)):
+        situation["tax_units"][f"t_{i}"]["adjusted_gross_income"] = {year: float(agi)}
+    sim = Simulation(situation=situation)
+    ctc = _calc(sim, "vt_ctc", year).reshape(-1, 2)
+    np.testing.assert_allclose(ctc[:, 1], 3 * ctc[:, 0], atol=0.01)
+
+
+@SETTINGS
+@given(
+    st.sampled_from([2022, 2024, 2025, 2026]),
+    st.lists(
+        st.tuples(st.integers(0, 3_000), st.integers(0, 3_000), st.integers(1, 3)),
+        min_size=6,
+        max_size=15,
+    ),
+)
+def test_ut_at_home_parent_credit_once_per_return(year, draws):
+    units = []
+    for head_earnings, spouse_earnings, newborns in draws:
+        kids = [{"age": 0} for _ in range(newborns)]
+        # The spouse qualifies in the first copy (earnings <= $3,000) and not
+        # in the second ($10,000), with total income kept under $50,000.
+        for spouse_pay in (float(spouse_earnings), 10_000.0):
+            units.append(
+                [
+                    {
+                        "age": 30,
+                        "is_tax_unit_head": True,
+                        "employment_income": float(head_earnings),
+                    },
+                    {
+                        "age": 30,
+                        "is_tax_unit_spouse": True,
+                        "employment_income": spouse_pay,
+                    },
+                ]
+                + kids
+            )
+    sim = Simulation(situation=_situation(units, year, "UT"))
+    credit = _calc(sim, "ut_at_home_parent_credit_potential", year).reshape(-1, 2)
+    np.testing.assert_allclose(credit[:, 0], credit[:, 1], atol=0.01)
+
+
+@st.composite
+def homestead_couples(draw):
+    def adult():
+        return {
+            "age": draw(st.integers(16, 80)),
+            "is_disabled": draw(st.booleans()),
+            "employment_income": float(draw(st.sampled_from([0, 0, 500, 3_000]))),
+            "real_estate_taxes": float(draw(st.integers(0, 1_500))),
+        }
+
+    return adult(), adult()
+
+
+@SETTINGS
+@given(
+    st.sampled_from([2021, 2023, 2025]),
+    st.lists(homestead_couples(), min_size=6, max_size=12),
+)
+def test_wi_homestead_eligibility_is_label_free_and_monotone(year, couples):
+    # Per couple: labels (a head, b head) x claims (none, a, b, both).
+    units = []
+    for a, b in couples:
+        for claims in [(False, False), (True, False), (False, True), (True, True)]:
+            for a_is_head in (True, False):
+                pa = {**a, "claimed_as_dependent_on_another_return": claims[0]}
+                pb = {**b, "claimed_as_dependent_on_another_return": claims[1]}
+                first, second = (pa, pb) if a_is_head else (pb, pa)
+                units.append(
+                    [
+                        {**first, "is_tax_unit_head": True},
+                        {**second, "is_tax_unit_spouse": True},
+                    ]
+                )
+    sim = Simulation(situation=_situation(units, year, "WI"))
+    eligible = _calc(sim, "wi_homestead_eligible", year).reshape(-1, 4, 2)
+    np.testing.assert_array_equal(eligible[:, :, 0], eligible[:, :, 1])
+    e = eligible[:, :, 0]
+    none, a_claimed, b_claimed, both = e.T
+    for more, fewer in (
+        (a_claimed, none),
+        (b_claimed, none),
+        (both, a_claimed),
+        (both, b_claimed),
+    ):
+        assert not (more > fewer).any()
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/credits/ut_at_home_parent_credit.yaml b/policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/credits/ut_at_home_parent_credit.yaml
index b582eaadba7..30564d32d06 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/credits/ut_at_home_parent_credit.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/credits/ut_at_home_parent_credit.yaml
@@ -55,7 +55,7 @@
         state_code: UT
   output:
     ut_at_home_parent_credit: 0
-- name: 2 eligible parents with 1 child
+- name: 1 eligible parent with 2 children
   period: 2022
   input:
     people:
@@ -123,4 +123,35 @@
         - person4
         state_code: UT
   output:
-    ut_at_home_parent_credit: 400
+    # Utah Code 59-10-1005(2): $100 for each qualifying child when the claimant
+    # or a joint-filing spouse is an at-home parent, once per return.
+    ut_at_home_parent_credit: 200
+
+- name: 2025 two at-home parents with one newborn get one credit for the child
+  period: 2025
+  input:
+    people:
+      head:
+        age: 30
+        employment_income: 2_000
+      spouse:
+        age: 30
+        employment_income: 1_000
+        is_tax_unit_spouse: true
+      newborn:
+        age: 0
+    tax_units:
+      tax_unit:
+        members: [head, spouse, newborn]
+        filing_status: JOINT
+        ut_income_tax_before_non_refundable_credits: 1000000
+    households:
+      household:
+        members: [head, spouse, newborn]
+        state_code: UT
+  output:
+    # Utah Code 59-10-1005(2): $100 for each qualifying child if the claimant
+    # or a joint-filing spouse is an at-home parent; both spouses earning
+    # $3,000 or less does not double it.
+    ut_at_home_parent_credit_potential: 100
+    ut_at_home_parent_credit: 100
diff --git a/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/agi/subtractions/vt_student_loan_interest_subtraction.yaml b/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/agi/subtractions/vt_student_loan_interest_subtraction.yaml
new file mode 100644
index 00000000000..7741ba0d445
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/agi/subtractions/vt_student_loan_interest_subtraction.yaml
@@ -0,0 +1,157 @@
+- name: 2025 interest fully deducted federally leaves no Vermont student loan interest subtraction
+  period: 2025
+  input:
+    people:
+      filer:
+        age: 24
+        employment_income: 10_000
+        student_loan_interest: 1_000
+    tax_units:
+      tax_unit:
+        members: [filer]
+    households:
+      household:
+        members: [filer]
+        state_code: VT
+  output:
+    # Schedule IN-112 line 16: $1,000 paid (16a) - $1,000 deducted federally
+    # (16b) = $0 (16c). Federal AGI is already $9,000; subtracting the raw
+    # interest again would deduct it twice.
+    student_loan_interest_ald: 1_000
+    vt_student_loan_interest_subtraction: 0
+    vt_agi: 9_000
+
+- name: 2025 interest above the $2,500 federal cap leaves the excess for the Vermont subtraction
+  period: 2025
+  input:
+    people:
+      filer:
+        age: 30
+        employment_income: 50_000
+        student_loan_interest: 4_000
+    tax_units:
+      tax_unit:
+        members: [filer]
+    households:
+      household:
+        members: [filer]
+        state_code: VT
+  output:
+    # IN-112 line 16c: $4,000 - $2,500 = $1,500.
+    student_loan_interest_ald: 2_500
+    vt_student_loan_interest_subtraction: 1_500
+
+- name: 2025 single filer with adjusted gross income above $120,000 gets no Vermont student loan interest subtraction
+  period: 2025
+  input:
+    people:
+      filer:
+        age: 30
+        employment_income: 125_000
+        student_loan_interest: 3_000
+    tax_units:
+      tax_unit:
+        members: [filer]
+    households:
+      household:
+        members: [filer]
+        state_code: VT
+  output:
+    # 32 V.S.A. 5811(29)(B)(i): AGI at most $120,000 unless married filing
+    # jointly. The federal deduction phased out at $100,000 of MAGI.
+    student_loan_interest_ald: 0
+    vt_student_loan_interest_subtraction: 0
+
+- name: 2025 joint return under $200,000 subtracts the interest left after the federal phase-out
+  period: 2025
+  input:
+    people:
+      head:
+        age: 30
+        employment_income: 195_000
+        student_loan_interest: 3_000
+      spouse:
+        age: 30
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [head, spouse]
+        filing_status: JOINT
+    households:
+      household:
+        members: [head, spouse]
+        state_code: VT
+  output:
+    # Federal: $2,500 x (1 - ($195,000 - $170,000) / $30,000) = $416.67.
+    # AGI $194,583 is within the $200,000 joint limit: $3,000 - $416.67.
+    student_loan_interest_ald: [416.6667, 0]
+    vt_student_loan_interest_subtraction: 2_583.3333
+
+- name: 2025 joint return over $200,000 gets no Vermont student loan interest subtraction
+  period: 2025
+  input:
+    people:
+      head:
+        age: 30
+        employment_income: 205_000
+        student_loan_interest: 3_000
+      spouse:
+        age: 30
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [head, spouse]
+        filing_status: JOINT
+    households:
+      household:
+        members: [head, spouse]
+        state_code: VT
+  output:
+    # 5811(29)(B)(ii): AGI at most $200,000 if married filing jointly.
+    student_loan_interest_ald: [0, 0]
+    vt_student_loan_interest_subtraction: 0
+
+- name: 2021 Vermont has no student loan interest subtraction
+  period: 2021
+  input:
+    people:
+      filer:
+        age: 24
+        employment_income: 10_000
+        student_loan_interest: 1_000
+    tax_units:
+      tax_unit:
+        members: [filer]
+    households:
+      household:
+        members: [filer]
+        state_code: VT
+  output:
+    # 2022 Act 138 added 5811(21)(B)(vi) from 2022; the 2021 Schedule IN-112
+    # has no such line.
+    student_loan_interest_ald: 1_000
+    vt_student_loan_interest_subtraction: 0
+    vt_subtractions: 0
+    vt_agi: 9_000
+
+- name: 2021 interest above the federal cap is still not subtracted in Vermont
+  period: 2021
+  input:
+    people:
+      filer:
+        age: 30
+        employment_income: 50_000
+        student_loan_interest: 4_000
+    tax_units:
+      tax_unit:
+        members: [filer]
+    households:
+      household:
+        members: [filer]
+        state_code: VT
+  output:
+    # The subtraction took effect on January 1, 2022 (2022 Act 138, Sec. 13), so
+    # the $1,500 the federal cap leaves is not subtracted for 2021.
+    student_loan_interest_ald: 2_500
+    vt_student_loan_interest_subtraction: 0
+    vt_subtractions: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/credits/vt_ctc.yaml b/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/credits/vt_ctc.yaml
index 757e825b1e3..f3f4e3c3ccf 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/credits/vt_ctc.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/credits/vt_ctc.yaml
@@ -1,3 +1,26 @@
+- name: Two children halfway phased out at $150,000 each lose $500
+  period: 2023
+  input:
+    people:
+      parent:
+        age: 35
+      child1:
+        age: 3
+      child2:
+        age: 3
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        adjusted_gross_income: 150_000
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_code: VT
+  output:
+    # 32 V.S.A. 5830f(b): "the amount of the credit per child" is reduced by
+    # $20 per $1,000 over $125,000: 2 x ($1,000 - 25 x $20) = $1,000.
+    vt_ctc: 1_000
+
 - name: Five qualifying children.
   period: 2023
   input:
diff --git a/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_homestead_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_homestead_eligible.yaml
index 4802db8710f..614c0f0b5ac 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_homestead_eligible.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_homestead_eligible.yaml
@@ -1,97 +1,386 @@
 - name: wi_homestead_eligible unit test 1
-  absolute_error_margin: 0.01
   period: 2021
   input:
-    age_head: 18
-    age_spouse: 17
-    employment_income: 8_000
-    head_is_disabled: false
-    spouse_is_disabled: false
-    wi_homestead_income: 9_000
-    state_code: WI
+    people:
+      head:
+        age: 18
+        employment_income: 8000
+      spouse:
+        age: 17
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [head, spouse]
+        filing_status: JOINT
+        wi_homestead_income: 9000
+    households:
+      household:
+        members: [head, spouse]
+        state_code: WI
   output:
     wi_homestead_eligible: true
 
 - name: wi_homestead_eligible unit test 2
-  absolute_error_margin: 0.01
   period: 2021
   input:
-    age_head: 17
-    age_spouse: 17
-    employment_income: 8_000
-    head_is_disabled: false
-    spouse_is_disabled: false
-    wi_homestead_income: 9_000
-    state_code: WI
+    people:
+      head:
+        age: 17
+        employment_income: 8000
+      spouse:
+        age: 17
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [head, spouse]
+        filing_status: JOINT
+        wi_homestead_income: 9000
+    households:
+      household:
+        members: [head, spouse]
+        state_code: WI
   output:
     wi_homestead_eligible: false
 
 - name: wi_homestead_eligible unit test 3
-  absolute_error_margin: 0.01
   period: 2021
   input:
-    age_head: 18
-    age_spouse: 17
-    employment_income: 0
-    head_is_disabled: false
-    spouse_is_disabled: false
-    wi_homestead_income: 9_000
-    state_code: WI
+    people:
+      head:
+        age: 18
+        employment_income: 0
+      spouse:
+        age: 17
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [head, spouse]
+        filing_status: JOINT
+        wi_homestead_income: 9000
+    households:
+      household:
+        members: [head, spouse]
+        state_code: WI
   output:
     wi_homestead_eligible: false
 
 - name: wi_homestead_eligible unit test 4
-  absolute_error_margin: 0.01
   period: 2021
   input:
-    age_head: 62
-    age_spouse: 60
-    employment_income: 0
-    head_is_disabled: false
-    spouse_is_disabled: false
-    wi_homestead_income: 9_000
-    state_code: WI
+    people:
+      head:
+        age: 62
+        employment_income: 0
+      spouse:
+        age: 60
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [head, spouse]
+        filing_status: JOINT
+        wi_homestead_income: 9000
+    households:
+      household:
+        members: [head, spouse]
+        state_code: WI
   output:
     wi_homestead_eligible: true
 
 - name: wi_homestead_eligible unit test 5
-  absolute_error_margin: 0.01
   period: 2022
   input:
-    age_head: 61
-    age_spouse: 60
-    employment_income: 0
-    head_is_disabled: false
-    spouse_is_disabled: false
-    wi_homestead_income: 9_000
-    state_code: WI
+    people:
+      head:
+        age: 61
+        employment_income: 0
+      spouse:
+        age: 60
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [head, spouse]
+        filing_status: JOINT
+        wi_homestead_income: 9000
+    households:
+      household:
+        members: [head, spouse]
+        state_code: WI
   output:
     wi_homestead_eligible: false
 
 - name: wi_homestead_eligible unit test 6
-  absolute_error_margin: 0.01
   period: 2022
   input:
-    age_head: 61
-    age_spouse: 60
-    employment_income: 0
-    head_is_disabled: false
-    spouse_is_disabled: true
-    wi_homestead_income: 9_000
-    state_code: WI
+    people:
+      head:
+        age: 61
+        employment_income: 0
+      spouse:
+        age: 60
+        is_disabled: true
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [head, spouse]
+        filing_status: JOINT
+        wi_homestead_income: 9000
+    households:
+      household:
+        members: [head, spouse]
+        state_code: WI
   output:
     wi_homestead_eligible: true
 
 - name: wi_homestead_eligible unit test 7
-  absolute_error_margin: 0.01
   period: 2021
   input:
-    age_head: 18
-    age_spouse: 17
-    employment_income: 8_000
-    head_is_disabled: false
-    spouse_is_disabled: false
-    wi_homestead_income: 25_000
-    state_code: WI
+    people:
+      head:
+        age: 18
+        employment_income: 8000
+      spouse:
+        age: 17
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [head, spouse]
+        filing_status: JOINT
+        wi_homestead_income: 25000
+    households:
+      household:
+        members: [head, spouse]
+        state_code: WI
   output:
     wi_homestead_eligible: false
+
+- name: "2025 single filer claimed as a dependent: Wisconsin homestead credit needs a claimant not claimed as a dependent unless 62 or older"
+  period: 2025
+  input:
+    people:
+      filer:
+        age: 30
+        employment_income: 1000
+        real_estate_taxes: 1000
+        claimed_as_dependent_on_another_return: true
+    tax_units:
+      tax_unit:
+        members: [filer]
+    households:
+      household:
+        members: [filer]
+        state_code: WI
+  output:
+    # Wis. Stat. 71.53(2)(d): no claim by a claimant claimed as a dependent
+    # by another person, unless the claimant is 62 or older.
+    wi_homestead_eligible: false
+    wi_homestead_credit: 0
+
+- name: "2025 joint return with one spouse claimed as a dependent: Wisconsin homestead credit needs a claimant not claimed as a dependent unless 62 or older (the claimed spouse is the head)"
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 500
+        real_estate_taxes: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 500
+        real_estate_taxes: 500
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: WI
+  output:
+    # The unclaimed spouse may be the claimant (Tax 14.02). Household
+    # income $1,000 is below the $8,060 phaseout start; property tax
+    # $1,000 x 80% = $800.
+    wi_homestead_eligible: true
+    wi_homestead_credit: 800
+
+- name: "2025 joint return with one spouse claimed as a dependent: Wisconsin homestead credit needs a claimant not claimed as a dependent unless 62 or older (the claimed spouse is the spouse)"
+  period: 2025
+  input:
+    people:
+      person_b:
+        age: 30
+        employment_income: 500
+        real_estate_taxes: 500
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_a:
+        age: 30
+        employment_income: 500
+        real_estate_taxes: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_b, person_a]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_b, person_a]
+        state_code: WI
+  output:
+    wi_homestead_eligible: true
+    wi_homestead_credit: 800
+
+- name: "2025 joint return with both spouses claimed as dependents: Wisconsin homestead credit needs a claimant not claimed as a dependent unless 62 or older"
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 500
+        real_estate_taxes: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 500
+        real_estate_taxes: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: WI
+  output:
+    wi_homestead_eligible: false
+    wi_homestead_credit: 0
+
+- name: "2025 joint return with neither spouse claimed: Wisconsin homestead credit needs a claimant not claimed as a dependent unless 62 or older"
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 500
+        real_estate_taxes: 500
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 500
+        real_estate_taxes: 500
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: WI
+  output:
+    # Same as above: $1,000 x 80% = $800.
+    wi_homestead_eligible: true
+    wi_homestead_credit: 800
+
+- name: "2025 joint return with both spouses claimed as dependents: Wisconsin homestead credit allows a claimant aged 62 or older even if claimed"
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 62
+        employment_income: 500
+        real_estate_taxes: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 62
+        employment_income: 500
+        real_estate_taxes: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: WI
+  output:
+    # The age-62 exception keeps both claimed spouses eligible: $800.
+    wi_homestead_eligible: true
+    wi_homestead_credit: 800
+
+- name: "2025 joint return where only the claimed spouse has earned income: no Wisconsin homestead claimant (the claimed spouse is the head)"
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 1000
+        real_estate_taxes: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        real_estate_taxes: 500
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: WI
+  output:
+    # Schedule H instructions: the spouse with earned income must be the
+    # claimant, and a claimant under 62 may not be claimed as a dependent;
+    # the unclaimed spouse has no earned income and is not 62 or disabled.
+    wi_homestead_eligible: false
+    wi_homestead_credit: 0
+
+- name: "2025 joint return where only the claimed spouse has earned income: no Wisconsin homestead claimant (the claimed spouse is the spouse)"
+  period: 2025
+  input:
+    people:
+      person_b:
+        age: 30
+        real_estate_taxes: 500
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_a:
+        age: 30
+        employment_income: 1000
+        real_estate_taxes: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_b, person_a]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_b, person_a]
+        state_code: WI
+  output:
+    wi_homestead_eligible: false
+    wi_homestead_credit: 0
diff --git a/policyengine_us/variables/gov/states/ut/tax/income/credits/ut_at_home_parent_credit_potential.py b/policyengine_us/variables/gov/states/ut/tax/income/credits/ut_at_home_parent_credit_potential.py
index 6e18a6211b7..80b761683ac 100644
--- a/policyengine_us/variables/gov/states/ut/tax/income/credits/ut_at_home_parent_credit_potential.py
+++ b/policyengine_us/variables/gov/states/ut/tax/income/credits/ut_at_home_parent_credit_potential.py
@@ -10,6 +10,7 @@ class ut_at_home_parent_credit_potential(Variable):
     defined_for = "ut_at_home_parent_credit_agi_eligible"
     reference = (
         "https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1005.html",
+        "https://le.utah.gov/xcode/Title59/Chapter10/C59-10-S1005_2026050620260506.pdf#page=1",
         "https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=23",
     )
 
@@ -21,11 +22,17 @@ def formula(tax_unit, period, parameters):
         qualifying_child = (age < p.max_child_age) & is_dependent
         count_qualifying_children = tax_unit.sum(qualifying_child)
 
-        # Multiply by each qualifying parent; they can claim it separately.
-        income_eligible_person = add(
-            tax_unit,
-            period,
-            ["ut_at_home_parent_credit_earned_income_eligible_person"],
+        # 59-10-1005(2): $100 "for each qualifying child if ... the claimant or
+        # another claimant filing a joint individual income tax return with
+        # the claimant is an at-home parent", so one credit per child on the
+        # return however many spouses qualify.
+        has_at_home_parent = (
+            add(
+                tax_unit,
+                period,
+                ["ut_at_home_parent_credit_earned_income_eligible_person"],
+            )
+            > 0
         )
 
-        return p.amount * count_qualifying_children * income_eligible_person
+        return p.amount * count_qualifying_children * has_at_home_parent
diff --git a/policyengine_us/variables/gov/states/vt/tax/income/adjusted_gross_income/subtractions/vt_student_loan_interest_subtraction.py b/policyengine_us/variables/gov/states/vt/tax/income/adjusted_gross_income/subtractions/vt_student_loan_interest_subtraction.py
new file mode 100644
index 00000000000..b5648dec8d0
--- /dev/null
+++ b/policyengine_us/variables/gov/states/vt/tax/income/adjusted_gross_income/subtractions/vt_student_loan_interest_subtraction.py
@@ -0,0 +1,42 @@
+from policyengine_us.model_api import *
+
+
+class vt_student_loan_interest_subtraction(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Vermont student loan interest subtraction"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://legislature.vermont.gov/statutes/section/32/151/05811",
+        # 2022 Act 138, Sec. 5 (the subtraction) and Sec. 13 (effective date)
+        # PDF pages 4-5, 15
+        "https://legislature.vermont.gov/Documents/2022/Docs/ACTS/ACT138/ACT138%20As%20Enacted.pdf#page=4",
+        # Schedule IN-112 lines 16a-16c, form and instructions
+        # PDF pages 23, 33
+        "https://taxsim.nber.org/historical_state_tax_forms/VT/2025/Income-Booklet-2025.pdf#page=23",
+    )
+    defined_for = StateCode.VT
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.vt.tax.income.agi.student_loan_interest
+        # 32 V.S.A. 5811(21)(B)(vi) subtracts the interest a qualified resident
+        # taxpayer paid on a qualified education loan. Schedule IN-112 line 16
+        # subtracts the interest paid (16a) less the amount already deducted
+        # on federal Schedule 1 (16b), so interest is not deducted twice. The
+        # subtraction has no dependency test of its own: a filer who is
+        # claimed elsewhere loses the federal deduction (IRC 221(c)), and
+        # Vermont then subtracts the whole amount.
+        person = tax_unit.members
+        filer = person("is_tax_unit_head_or_spouse", period)
+        interest_paid = tax_unit.sum(filer * person("student_loan_interest", period))
+        federal_deduction = add(tax_unit, period, ["student_loan_interest_ald"])
+        remaining_interest = max_(interest_paid - federal_deduction, 0)
+        # 5811(29)(B): a qualified resident taxpayer's adjusted gross income is
+        # at most $200,000 if married filing jointly and $120,000 otherwise.
+        agi = tax_unit("adjusted_gross_income", period)
+        filing_status = tax_unit("filing_status", period)
+        income_eligible = agi <= p.income_limit[filing_status]
+        # 2022 Act 138 took effect on January 1, 2022; Vermont had no such
+        # subtraction before.
+        return p.in_effect * income_eligible * remaining_interest
diff --git a/policyengine_us/variables/gov/states/vt/tax/income/credits/ctc/vt_ctc.py b/policyengine_us/variables/gov/states/vt/tax/income/credits/ctc/vt_ctc.py
index 6d58a34dfe1..00513b318e9 100644
--- a/policyengine_us/variables/gov/states/vt/tax/income/credits/ctc/vt_ctc.py
+++ b/policyengine_us/variables/gov/states/vt/tax/income/credits/ctc/vt_ctc.py
@@ -17,13 +17,12 @@ def formula(tax_unit, period, parameters):
         p = parameters(period).gov.states.vt.tax.income.credits.ctc
         eligible = age <= p.age_limit
         count_eligible = tax_unit.sum(eligible)
-        # Get maximum credit amount.
-        max_credit = p.amount * count_eligible
         # Get adjusted gross income.
         agi = tax_unit("adjusted_gross_income", period)
-        # Reduce credit amount over the phaseout range.
+        # 5830f(b): "the amount of the credit per child" is reduced, but not
+        # below zero, by $20 for each $1,000 of AGI over $125,000.
         excess_agi = max_(agi - p.reduction.start, 0)
         increments = np.ceil(excess_agi / p.reduction.increment)
-        total_reduction = p.reduction.amount * increments
-        # Return reduced credit amount.
-        return max_(max_credit - total_reduction, 0)
+        reduction_per_child = p.reduction.amount * increments
+        credit_per_child = max_(p.amount - reduction_per_child, 0)
+        return count_eligible * credit_per_child
diff --git a/policyengine_us/variables/gov/states/wi/tax/income/credits/homestead/wi_homestead_eligible.py b/policyengine_us/variables/gov/states/wi/tax/income/credits/homestead/wi_homestead_eligible.py
index c616d3e4e0e..a99a39f3a0d 100644
--- a/policyengine_us/variables/gov/states/wi/tax/income/credits/homestead/wi_homestead_eligible.py
+++ b/policyengine_us/variables/gov/states/wi/tax/income/credits/homestead/wi_homestead_eligible.py
@@ -6,29 +6,34 @@ class wi_homestead_eligible(Variable):
     entity = TaxUnit
     label = "Wisconsin homestead credit eligibility status"
     definition_period = YEAR
-    reference = "https://docs.legis.wisconsin.gov/misc/lfb/informational_papers/january_2021/0013_homestead_tax_credit_informational_paper_13.pdf#page=7"
+    reference = (
+        "https://docs.legis.wisconsin.gov/misc/lfb/informational_papers/january_2021/0013_homestead_tax_credit_informational_paper_13.pdf#page=7",
+        # Schedule H instructions, Steps 1 and 2 and questions 1c-1d
+        # PDF pages 4, 10
+        "https://www.revenue.wi.gov/TaxForms2025/2025-ScheduleH-inst.pdf#page=4",
+    )
     defined_for = StateCode.WI
 
     def formula(tax_unit, period, parameters):
-        p = parameters(period).gov.states.wi.tax.income.credits
-        # minimum age eligibility
-        head_age = tax_unit("age_head", period)
-        spouse_age = tax_unit("age_spouse", period)
-        min_age = p.homestead.eligible.min_age
-        age_eligible = (head_age >= min_age) | (spouse_age >= min_age)
-        # earnings eligibility
-        earnings = add(tax_unit, period, p.homestead.eligible.earnings_sources)
-        has_positive_earnings = earnings > 0
-        min_elderly_age = p.homestead.eligible.min_elderly_age
-        head_is_elderly = head_age >= min_elderly_age
-        spouse_is_elderly = spouse_age >= min_elderly_age
-        is_elderly = head_is_elderly | spouse_is_elderly
-        head_is_disabled = tax_unit("head_is_disabled", period)
-        spouse_is_disabled = tax_unit("spouse_is_disabled", period)
-        is_disabled = head_is_disabled | spouse_is_disabled
-        earnings_eligible = has_positive_earnings | is_elderly | is_disabled
+        p = parameters(period).gov.states.wi.tax.income.credits.homestead.eligible
+        person = tax_unit.members
+        filer = person("is_tax_unit_head_or_spouse", period)
+        age = person("age", period)
+        elderly = age >= p.min_elderly_age
+        # The claimant must be 18 or older and must be 62 or older, disabled
+        # or have earned income; the Schedule H instructions add, for a
+        # married couple, "The spouse that meets this definition must be the
+        # claimant."
+        earnings = add(person, period, p.earnings_sources)
+        disabled = person("is_disabled", period)
+        qualifies = (age >= p.min_age) & (elderly | disabled | (earnings > 0))
+        # Wis. Stat. 71.53(2)(d) and Schedule H Step 2a: no claim by a
+        # claimant who was or will be claimed as a dependent on another
+        # person's federal return, unless the claimant is 62 or older.
+        claimed = person("claimed_as_dependent_on_another_return", period)
+        eligible_claimant = filer & qualifies & (~claimed | elderly)
         # income eligibility
         homestead_income = tax_unit("wi_homestead_income", period)
-        income_eligible = homestead_income < p.homestead.eligible.max_income
+        income_eligible = homestead_income < p.max_income
         # overall eligibility
-        return age_eligible & earnings_eligible & income_eligible
+        return tax_unit.any(eligible_claimant) & income_eligible