diff --git a/changelog.d/statute-first-state-income-tax.fixed.md b/changelog.d/statute-first-state-income-tax.fixed.md
new file mode 100644
index 00000000000..854195d277d
--- /dev/null
+++ b/changelog.d/statute-first-state-income-tax.fixed.md
@@ -0,0 +1 @@
+Follow the statute where state forms differ: New Mexico's senior medical exemption needs expenses over $28,000; Vermont's 2021 low-income child care credit needs AGI under the threshold; the New York and New York City household credits count the federal exemptions of married, head-of-household and surviving-spouse filers instead of denying the credit when a filer can be claimed (Tax Law 606(b), 1310(d)), and the New York City credit for a married couple filing separately uses the couple's AGI and exemptions; and Puerto Rico's earned income credit uses Hacienda's 2024 and 2025 inflation-adjusted schedules.
diff --git a/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/household/separate_per_dependent.yaml b/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/household/separate_per_dependent.yaml
index 93b9f764442..00bfeece18e 100644
--- a/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/household/separate_per_dependent.yaml
+++ b/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/household/separate_per_dependent.yaml
@@ -1,4 +1,8 @@
-description: NYC provides a household credit of this amount per dependent for separate filers.
+description: IT-201 Table 6 lists this NYC household credit amount per dependent for separate filers.
+# Not used by nyc_household_credit: Tax Law 1310(d) gives a separate filer
+# "one-half the credit otherwise allowed his or her household", which the
+# model computes from the married amounts (other_per_dependent). Table 6
+# rounds the half amount per exemption, which can differ by a dollar or more.
 metadata:
   type: single_amount
   threshold_unit: currency-USD
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/min_expenses.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/min_expenses.yaml
index 5aaca843301..d02feaad554 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/min_expenses.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/min_expenses.yaml
@@ -1,4 +1,4 @@
-description: New Mexico provides the unreimbursed medical care expense exemption for filers with expenses at or above this amount.
+description: New Mexico provides the unreimbursed medical care expense exemption for filers with expenses above this amount.
 values:
   2005-01-01: 28_000
 metadata:
diff --git a/policyengine_us/parameters/gov/states/vt/tax/income/credits/cdcc/income_limit_in_effect.yaml b/policyengine_us/parameters/gov/states/vt/tax/income/credits/cdcc/income_limit_in_effect.yaml
index 3e736d244b6..3e7124523e0 100644
--- a/policyengine_us/parameters/gov/states/vt/tax/income/credits/cdcc/income_limit_in_effect.yaml
+++ b/policyengine_us/parameters/gov/states/vt/tax/income/credits/cdcc/income_limit_in_effect.yaml
@@ -1,4 +1,4 @@
-description: Vermont limits the Child and Dependent Care Credit to filers with adjusted gross income at or below the low-income threshold when this is in effect.
+description: Vermont limits the Child and Dependent Care Credit to filers with adjusted gross income below the low-income threshold when this is in effect.
 values:
   # Through 2021 the Vermont credit under 32 V.S.A. § 5828c was the low-income
   # child and dependent care credit, limited to filers with AGI below the
diff --git a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/max_amount.yaml b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/max_amount.yaml
index ce5d03dd662..324c3e19ee4 100644
--- a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/max_amount.yaml
+++ b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/max_amount.yaml
@@ -4,18 +4,26 @@ brackets:
       2023-01-01: 0
     amount:
       2023-01-01: 1_656
+      2024-01-01: 1_745
+      2025-01-01: 1_794
   - threshold: 
       2023-01-01: 1
     amount:
       2023-01-01: 3_864
+      2024-01-01: 4_071
+      2025-01-01: 4_186
   - threshold: 
       2023-01-01: 2
     amount:
       2023-01-01: 6_072
+      2024-01-01: 6_400
+      2025-01-01: 6_576
   - threshold: 
       2023-01-01: 3
     amount:
       2023-01-01: 7_173
+      2024-01-01: 7_563
+      2025-01-01: 7_774
 metadata:
   amount_unit: currency-USD
   threshold_unit: child
@@ -23,7 +31,12 @@ metadata:
   label: Puerto Rico earned income credit max amount
   period: year
   reference:
-    # discrepancy: legal statute max amount doesn't correspond with tax form values 
+    - title: "Hacienda Boletín Informativo de Rentas Internas 24-04, inflation adjustment to the earned income credit for 2024 #page 1-3"
+      href: https://hacienda.pr.gov/sites/default/files/publicaciones/2024/12/bi_ri_24-04_-_credito_por_trabajo_-_ajuste_por_inflacion_2024_firmada_23-dic-2024.pdf#page=1
+    - title: "Hacienda Boletín Informativo de Rentas Internas 26-01, inflation adjustment to the earned income credit for 2025 #page 1-3"
+      href: https://hacienda.pr.gov/sites/default/files/publicaciones/2026/02/bi_ri_26-01_ajuste_por_inflacion_al_credito_por_trabajo_para_el_ano_2025_signed.pdf#page=1
+    - title: P.R. Internal Revenue Code § 1052.01(i), 13 L.P.R.A. § 30211(i) (inflation adjustment as adjusted by the federal IRS)
+      href: https://docs.pr.gov/files/OCIF/LEYES-REGLAMENTOS-CARTAS-CIRCULARES/Leyes-delegan-Facultad-OCIF/Ley%20N%C3%BAm.%201-2011%20-%20C%C3%B3digo%20de%20Rentas%20Internas%20para%20un%20Nuevo%20Puerto%20Rico.pdf#page=300
     - title: P.R. Laws tit. 13, § 30211 (1)-(6)
       href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1007/subchapter-b/30211/
     - title: Schedule CT Individual, Earned Income Credit, 2023
diff --git a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out/threshold/joint.yaml b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out/threshold/joint.yaml
index b8742b1404a..4d136070e9a 100644
--- a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out/threshold/joint.yaml
+++ b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out/threshold/joint.yaml
@@ -5,18 +5,26 @@ brackets:
       2023-01-01: 0
     amount:
       2023-01-01: 19_870
+      2024-01-01: 20_940
+      2025-01-01: 21_530
   - threshold: 
       2023-01-01: 1
     amount:
       2023-01-01: 24_280
+      2024-01-01: 25_590
+      2025-01-01: 26_310
   - threshold: 
       2023-01-01: 2
     amount:
       2023-01-01: 27_590
+      2024-01-01: 29_080
+      2025-01-01: 29_900
   - threshold: 
       2023-01-01: 3
     amount:
       2023-01-01: 27_590
+      2024-01-01: 29_080
+      2025-01-01: 29_900
 metadata:
   amount_unit: currency-USD
   threshold_unit: child
@@ -24,8 +32,13 @@ metadata:
   label: Puerto Rico earned income credit phase out threshold
   period: year
   reference:
+    - title: "Hacienda Boletín Informativo de Rentas Internas 24-04, inflation adjustment to the earned income credit for 2024 #page 1-3"
+      href: https://hacienda.pr.gov/sites/default/files/publicaciones/2024/12/bi_ri_24-04_-_credito_por_trabajo_-_ajuste_por_inflacion_2024_firmada_23-dic-2024.pdf#page=1
+    - title: "Hacienda Boletín Informativo de Rentas Internas 26-01, inflation adjustment to the earned income credit for 2025 #page 1-3"
+      href: https://hacienda.pr.gov/sites/default/files/publicaciones/2026/02/bi_ri_26-01_ajuste_por_inflacion_al_credito_por_trabajo_para_el_ano_2025_signed.pdf#page=1
+    - title: P.R. Internal Revenue Code § 1052.01(i), 13 L.P.R.A. § 30211(i) (inflation adjustment as adjusted by the federal IRS)
+      href: https://docs.pr.gov/files/OCIF/LEYES-REGLAMENTOS-CARTAS-CIRCULARES/Leyes-delegan-Facultad-OCIF/Ley%20N%C3%BAm.%201-2011%20-%20C%C3%B3digo%20de%20Rentas%20Internas%20para%20un%20Nuevo%20Puerto%20Rico.pdf#page=300
     - title: Schedule CT Individual, Earned Income Credit, 2023
       href: https://hacienda.pr.gov/sites/default/files/schedule_ct_rev._jul_5_23_informative_-_instructions.pdf#page=2
-    # discrepancy: legal statute phase out thresholds do not correspond with tax form values
     - title: P.R. Laws tit. 13, § 30211 (1) - (6)
       href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1007/subchapter-b/30211/
diff --git a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out/threshold/single.yaml b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out/threshold/single.yaml
index 3f25534d252..0446792fce9 100644
--- a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out/threshold/single.yaml
+++ b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out/threshold/single.yaml
@@ -5,18 +5,26 @@ brackets:
       2023-01-01: 0
     amount:
       2023-01-01: 17_660
+      2024-01-01: 18_610
+      2025-01-01: 19_130
   - threshold: 
       2023-01-01: 1
     amount:
       2023-01-01: 19_870
+      2024-01-01: 20_940
+      2025-01-01: 21_530
   - threshold: 
       2023-01-01: 2
     amount:
       2023-01-01: 23_180
+      2024-01-01: 24_430
+      2025-01-01: 25_110
   - threshold: 
       2023-01-01: 3
     amount:
       2023-01-01: 23_180
+      2024-01-01: 24_430
+      2025-01-01: 25_110
 metadata:
   amount_unit: currency-USD
   threshold_unit: child
@@ -24,8 +32,13 @@ metadata:
   label: Puerto Rico earned income credit phase out threshold
   period: year
   reference:
+    - title: "Hacienda Boletín Informativo de Rentas Internas 24-04, inflation adjustment to the earned income credit for 2024 #page 1-3"
+      href: https://hacienda.pr.gov/sites/default/files/publicaciones/2024/12/bi_ri_24-04_-_credito_por_trabajo_-_ajuste_por_inflacion_2024_firmada_23-dic-2024.pdf#page=1
+    - title: "Hacienda Boletín Informativo de Rentas Internas 26-01, inflation adjustment to the earned income credit for 2025 #page 1-3"
+      href: https://hacienda.pr.gov/sites/default/files/publicaciones/2026/02/bi_ri_26-01_ajuste_por_inflacion_al_credito_por_trabajo_para_el_ano_2025_signed.pdf#page=1
+    - title: P.R. Internal Revenue Code § 1052.01(i), 13 L.P.R.A. § 30211(i) (inflation adjustment as adjusted by the federal IRS)
+      href: https://docs.pr.gov/files/OCIF/LEYES-REGLAMENTOS-CARTAS-CIRCULARES/Leyes-delegan-Facultad-OCIF/Ley%20N%C3%BAm.%201-2011%20-%20C%C3%B3digo%20de%20Rentas%20Internas%20para%20un%20Nuevo%20Puerto%20Rico.pdf#page=300
     - title: Schedule CT Individual, Earned Income Credit, 2023
       href: https://hacienda.pr.gov/sites/default/files/schedule_ct_rev._jul_5_23_informative_-_instructions.pdf#page=2
-    # discrepancy: legal statute phase out thresholds do not correspond with tax form values
     - title: P.R. Laws tit. 13, § 30211 (1) - (6)
       href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1007/subchapter-b/30211/
diff --git a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/unearned_income/limit.yaml b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/unearned_income/limit.yaml
index 6ed10b22989..c173e04814c 100644
--- a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/unearned_income/limit.yaml
+++ b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/unearned_income/limit.yaml
@@ -6,7 +6,9 @@ metadata:
   label: Puerto Rico earned income credit unearned income limit
   period: year
   reference:
-    # discrepancy: legal statute lists unearned income as 2_200 
+    # Section 1052.01(e) keeps older $2,200 wording but adds a proviso for
+    # taxable years after 2020 allowing other income, including exempt
+    # unearned income, equal to or below $10,000.
     - title: P.R. Laws tit. 13, § 30211 (6)(e)
       href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1007/subchapter-b/30211/
     - title: Schedule CT Individual, Earned Income Credit, 2023
diff --git a/policyengine_us/tests/core/test_medical_expense_premium_conservation.py b/policyengine_us/tests/core/test_medical_expense_premium_conservation.py
index 5734523889c..1618a6dc584 100644
--- a/policyengine_us/tests/core/test_medical_expense_premium_conservation.py
+++ b/policyengine_us/tests/core/test_medical_expense_premium_conservation.py
@@ -395,7 +395,10 @@ def _state_simulation(cases, reference_system, with_se_deduction):
         # deduction. The oracle preserves the supplied amount exactly as main
         # does; only the computed path restores an applied federal exclusion.
         main_base = case["subtotal"] if supplied else gross
+        # The credit (NMSA 7-2-18.13) takes expenses of $28,000 or more; the
+        # exemption (NMSA 7-2-5.9(A)) takes expenses that "exceed" $28,000.
         senior_eligible = case["age"] >= 65 and main_base >= 28_000
+        senior_exemption_eligible = case["age"] >= 65 and main_base > 28_000
         denominator = 2 if case["filing_status"] == "SEPARATE" else 1
 
         for state in ("ND", "NM"):
@@ -464,7 +467,7 @@ def _state_simulation(cases, reference_system, with_se_deduction):
             )
             # NMSA 7-2-5.9 and PIT-ADJ line 18 allow the full exemption.
             expectations["nm_medical_expense_exemption"].append(
-                3_000 if state == "NM" and senior_eligible else 0
+                3_000 if state == "NM" and senior_exemption_eligible else 0
             )
     simulation = Simulation(
         tax_benefit_system=reference_system,
diff --git a/policyengine_us/tests/core/test_nm_ctc_children_medical_exemption_invariants.py b/policyengine_us/tests/core/test_nm_ctc_children_medical_exemption_invariants.py
index 96154868af8..c778364bfcb 100644
--- a/policyengine_us/tests/core/test_nm_ctc_children_medical_exemption_invariants.py
+++ b/policyengine_us/tests/core/test_nm_ctc_children_medical_exemption_invariants.py
@@ -4,8 +4,9 @@
 by IRC 152(c), which has no taxpayer identification number requirement, so
 `nm_ctc_qualifying_children` counts 152(c) children whatever their Social
 Security number status. NMSA 7-2-5.9 gives $3,000 to a filer or spouse 65 or
-older with at least $28,000 of medical care expenses (the PIT-ADJ reading of
-the threshold), with no halving for married filing separately.
+older with more than $28,000 of medical care expenses (NMSA 7-2-5.9(A); the
+PIT-ADJ instructions' "$28,000 or more" is not followed), with no halving for
+married filing separately.
 
 For households drawn by Hypothesis and a seeded population, in 2023-2026:
 
@@ -25,8 +26,8 @@
 5. Separate filing: a single adult filing separately gets half of `nm_ctc`
    (7-2-18.34(G)) and the whole `nm_medical_expense_exemption`.
 6. Reference exemption: `nm_medical_expense_exemption` is $3,000 exactly when
-   a filer (not a dependent) is 65 or older and medical expenses are at least
-   $28,000, and 0 otherwise.
+   a filer (not a dependent) is 65 or older and medical expenses are more than
+   $28,000 (NMSA 7-2-5.9(A)), and 0 otherwise.
 """
 
 import numpy as np
@@ -182,7 +183,7 @@ def unit(adults, dependents, expenses=0.0):
         unit([adult(25), adult(20)], [dependent(22, student=True)]),
         # The only 65+ person is a dependent parent.
         unit([adult(40)], [elderly_parent], expenses=30_000.0),
-        # A 65+ filer with exactly $28,000 of expenses.
+        # A 65+ filer with exactly $28,000 of expenses (not over $28,000).
         unit([adult(70)], [], expenses=28_000.0),
     ]
 
@@ -268,7 +269,8 @@ def _reference_exemption(unit):
     if unit["state"] != "NM":
         return 0
     filer_65 = any(a["age"] >= 65 for a in unit["adults"])
-    return EXEMPTION * (filer_65 and unit["medical_expenses"] >= MIN_EXPENSES)
+    # NMSA 7-2-5.9(A): expenses that "exceed" $28,000.
+    return EXEMPTION * (filer_65 and unit["medical_expenses"] > MIN_EXPENSES)
 
 
 def _describe(unit):
@@ -336,7 +338,7 @@ def _assert_coverage(drawn_units, credit, exemption):
             u["state"] == "NM"
             and all(a["age"] < 65 for a in u["adults"])
             and any(d["age"] >= 65 for d in u["dependents"])
-            and u["medical_expenses"] >= MIN_EXPENSES
+            and u["medical_expenses"] > MIN_EXPENSES
             for u in drawn_units
         ]
     )
diff --git a/policyengine_us/tests/core/test_state_medical_expense_input_deletion.py b/policyengine_us/tests/core/test_state_medical_expense_input_deletion.py
index 8f700ae0cae..c48a55b7835 100644
--- a/policyengine_us/tests/core/test_state_medical_expense_input_deletion.py
+++ b/policyengine_us/tests/core/test_state_medical_expense_input_deletion.py
@@ -69,13 +69,14 @@ def test_nd_paid_cost_base_after_medical_subtotal_deletion(delete_subtotal):
 
 @pytest.mark.parametrize("delete_subtotal", SUBTOTAL_DELETION_CASES)
 def test_nm_senior_benefits_after_medical_subtotal_deletion(delete_subtotal):
-    simulation = _simulation("NM", other_expenses=22_000)
+    simulation = _simulation("NM", other_expenses=22_001)
     if delete_subtotal:
         simulation.delete_arrays("itemized_medical_expenses", PERIOD)
 
-    # The recomputed federal subtotal is 27,000, but restoring its 1,000
-    # exclusion meets NM's 28,000 paid-cost threshold. Calculate both before
-    # asserting to preserve evidence.
+    # The recomputed federal subtotal is 27,001, but restoring its 1,000
+    # exclusion gives 28,001 of paid costs, which meets the credit's $28,000
+    # threshold and exceeds the exemption's. Calculate both before asserting
+    # to preserve evidence.
     benefits = tuple(
         simulation.calculate(variable, PERIOD).item()
         for variable in (
diff --git a/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.yaml b/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.yaml
index 43eeabb49b8..35d0c19d297 100644
--- a/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.yaml
@@ -186,52 +186,84 @@
   output:
     nyc_household_credit: 0
 
-- name: Separate filers making $15k or less get $15 per tax unit dependent (size=2).
+# Tax Law 1310(d) and IT-201 Table 6: a married couple filing separately is
+# one household, keyed on federal AGI and dependents "from both returns" plus
+# one for each spouse, and each spouse gets half the household amount.
+- name: Separate filers with household AGI of $15k or less get half of $30 per exemption of the couple.
   period: 2022
   absolute_error_margin: 0
   input:
     state_code: NY
     in_nyc: true
-    adjusted_gross_income: 15_000
+    adjusted_gross_income: 7_500
+    spouse_separate_adjusted_gross_income: 7_500
     filing_status: SEPARATE
     tax_unit_size: 2
+    spouse_separate_tax_unit_size: 2
   output:
-    nyc_household_credit: 30
+    # Household AGI $15,000: $30 x (2 + 2) = $120, halved.
+    nyc_household_credit: 60
 
-- name: Separate filers making $18k get $8 per tax unit dependent (size=4).
+- name: Separate filers with household AGI of $18k get half of $15 per exemption of the couple.
   period: 2022
-  absolute_error_margin: 3 # Table has some rounding.
+  absolute_error_margin: 0
   input:
     state_code: NY
     in_nyc: true
-    adjusted_gross_income: 18_000
+    adjusted_gross_income: 9_000
+    spouse_separate_adjusted_gross_income: 9_000
     filing_status: SEPARATE
     tax_unit_size: 4
+    spouse_separate_tax_unit_size: 4
   output:
-    nyc_household_credit: 32
+    # Household AGI $18,000: the married amount is $15 per exemption, so the
+    # household credit is $15 x 8 = $120 and each spouse gets half, $60.
+    # IT-201 Table 6 rounds the half amount to $8 per exemption ($53 + $8 =
+    # $61 with its over-seven note); the model follows Tax Law 1310(d).
+    nyc_household_credit: 60
 
-- name: Separate filers making $21k get $5 per tax unit dependent.
+- name: Separate filers with household AGI of $21k get half of $10 per exemption of the couple.
   period: 2022
-  absolute_error_margin: 3 # Table has some rounding.
+  absolute_error_margin: 0
   input:
     state_code: NY
     in_nyc: true
-    adjusted_gross_income: 21_000
+    adjusted_gross_income: 10_500
+    spouse_separate_adjusted_gross_income: 10_500
     filing_status: SEPARATE
     tax_unit_size: 6
+    spouse_separate_tax_unit_size: 6
   output:
-    nyc_household_credit: 30
+    # Household AGI $21,000: $10 x (6 + 6) = $120, halved.
+    nyc_household_credit: 60
 
-- name: Separate filers making over $22.5k gets no credit.
+- name: Separate filers with household AGI over $22.5k get no credit.
   period: 2022
   absolute_error_margin: 0
   input:
     state_code: NY
     in_nyc: true
-    adjusted_gross_income: 22_501
+    adjusted_gross_income: 11_251
+    spouse_separate_adjusted_gross_income: 11_251
     filing_status: SEPARATE
     tax_unit_size: 4
+    spouse_separate_tax_unit_size: 4
+  output:
+    nyc_household_credit: 0
+
+- name: A separate filer's own AGI alone does not set the bracket.
+  period: 2022
+  absolute_error_margin: 0
+  input:
+    state_code: NY
+    in_nyc: true
+    adjusted_gross_income: 15_000
+    spouse_separate_adjusted_gross_income: 15_000
+    filing_status: SEPARATE
+    tax_unit_size: 2
+    spouse_separate_tax_unit_size: 2
   output:
+    # Household AGI $30,000 is over $22,500.
     nyc_household_credit: 0
 
 
@@ -273,7 +305,7 @@
   output:
     nyc_household_credit: 15
 
-- name: 2025 joint return with one claimable spouse gets no NYC household credit (the claimable spouse is the head)
+- name: 2025 joint return with one claimable spouse counts the other spouse's exemption for the NYC credit (the claimable spouse is the head)
   period: 2025
   input:
     people:
@@ -298,9 +330,12 @@
         state_code: NY
         in_nyc: true
   output:
-    nyc_household_credit: 0
+    # Tax Law 1310(d) counts the exemptions the couple is entitled to: one.
+    # $30 x 1. IT-201 line 48 would deny the credit; the model follows the
+    # statute.
+    nyc_household_credit: 30
 
-- name: 2025 joint return with one claimable spouse gets no NYC household credit (the claimable spouse is the spouse)
+- name: 2025 joint return with one claimable spouse counts the other spouse's exemption for the NYC credit (the claimable spouse is the spouse)
   period: 2025
   input:
     people:
@@ -325,7 +360,7 @@
         state_code: NY
         in_nyc: true
   output:
-    nyc_household_credit: 0
+    nyc_household_credit: 30
 
 - name: 2025 joint return with neither spouse claimable gets the NYC household credit
   period: 2025
@@ -349,3 +384,78 @@
   output:
     # $30 x 2.
     nyc_household_credit: 60
+
+# Tax Law 1310(d): only an unmarried individual is excluded for being
+# claimable; other households count the exemptions they are entitled to.
+- name: 2025 separate filer who can be claimed gets half the household credit for the spouse's exemption
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 22
+        employment_income: 5_000
+        claimed_as_dependent_on_another_return: true
+    tax_units:
+      tax_unit:
+        members: [person_a]
+        filing_status: SEPARATE
+    households:
+      household:
+        members: [person_a]
+        state_code: NY
+        in_nyc: true
+  output:
+    # Household AGI $10,000 (the spouse's return is assumed alike); the
+    # couple's exemptions: 0 for the claimable filer plus 1 for the spouse.
+    # $30 x 1, halved.
+    nyc_household_credit: 15
+
+- name: 2025 joint return where both spouses can be claimed has no exemptions for the NYC credit
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 22
+        employment_income: 5_000
+        claimed_as_dependent_on_another_return: true
+      person_b:
+        age: 22
+        employment_income: 5_000
+        claimed_as_dependent_on_another_return: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: NY
+        in_nyc: true
+  output:
+    nyc_household_credit: 0
+
+- name: 2025 head of household who can be claimed counts the dependent's exemption
+  period: 2025
+  input:
+    people:
+      parent:
+        age: 22
+        employment_income: 10_000
+        claimed_as_dependent_on_another_return: true
+      child:
+        age: 2
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        filing_status: HEAD_OF_HOUSEHOLD
+        # The would-be claimant need not file, so the parent may still claim
+        # the child (Publication 501, Dependent Taxpayer Test).
+        head_or_spouse_is_dependent_elsewhere_without_filing_exception: false
+    households:
+      household:
+        members: [parent, child]
+        state_code: NY
+        in_nyc: true
+  output:
+    # One exemption (the child); $30 x 1.
+    nyc_household_credit: 30
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_medical_expense_exemption.yaml b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_medical_expense_exemption.yaml
index fbc36a3d88e..c0abdd891c8 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_medical_expense_exemption.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_medical_expense_exemption.yaml
@@ -15,10 +15,12 @@
     age: 65
     medicare_enrolled: false
     health_insurance_premiums: 6_000
-    other_medical_expenses: 22_000
+    other_medical_expenses: 22_001
     self_employed_health_insurance_ald: 1_000
   output:
-    itemized_medical_expenses: 27_000
+    # Gross paid: 6,000 + 22,001 = 28,001, over $28,000; the federal
+    # subtotal (27,001) excludes the 1,000 deducted premium.
+    itemized_medical_expenses: 27_001
     nm_medical_expense_exemption: 3_000
 
 - name: New Mexico senior exemption preserves caller-supplied medical expenses
@@ -27,7 +29,7 @@
     state_code: NM
     age: 65
     medicare_enrolled: false
-    itemized_medical_expenses: 28_000
+    itemized_medical_expenses: 28_001
   output:
     nm_medical_expense_exemption: 3_000
 
@@ -58,7 +60,7 @@
   input:
     state_code: NM
     age: 65
-    other_medical_expenses: 28_000
+    other_medical_expenses: 28_001
     filing_status: JOINT
   output:
     nm_medical_expense_exemption: 3_000
@@ -68,7 +70,7 @@
   input:
     state_code: NM
     age: 65
-    other_medical_expenses: 28_000
+    other_medical_expenses: 28_001
     filing_status: SEPARATE
   output:
     # Neither NMSA 7-2-5.9 nor the PIT-ADJ line 18 instructions halve the
@@ -87,7 +89,7 @@
     # PIT-ADJ line 18: "enter $3,000 on line 18 to claim the exemption".
     nm_medical_expense_exemption: 3_000
 
-- name: 2025 expenses of exactly $28,000 qualify under the PIT-ADJ instructions
+- name: 2025 expenses of exactly $28,000 do not qualify under the statute
   period: 2025
   input:
     state_code: NM
@@ -96,8 +98,20 @@
     other_medical_expenses: 28_000
     filing_status: SINGLE
   output:
-    # PIT-ADJ line 18: expenses "of $28,000 or more". NMSA 7-2-5.9(A) says
-    # expenses that "exceed" $28,000, which would give 0 here.
+    # NMSA 7-2-5.9(A): expenses that "exceed twenty-eight thousand dollars".
+    # The PIT-ADJ line 18 instructions say "of $28,000 or more", which would
+    # give 3,000; the model follows the statute.
+    nm_medical_expense_exemption: 0
+
+- name: 2025 expenses one dollar over $28,000 qualify
+  period: 2025
+  input:
+    state_code: NM
+    age: 70
+    medicare_enrolled: false
+    other_medical_expenses: 28_001
+    filing_status: SINGLE
+  output:
     nm_medical_expense_exemption: 3_000
 
 - name: 2025 expenses one dollar under $28,000 do not qualify
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_household_credit.yaml b/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_household_credit.yaml
index 75ecd16039e..f73505ce3ad 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_household_credit.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_household_credit.yaml
@@ -127,7 +127,7 @@
   output:
     ny_household_credit_potential: 45
 
-- name: 2025 joint return with one claimable spouse gets no household credit (the claimable spouse is the head)
+- name: 2025 joint return with one claimable spouse counts the other spouse's exemption (the claimable spouse is the head)
   period: 2025
   input:
     people:
@@ -151,10 +151,13 @@
         members: [person_a, person_b]
         state_code: NY
   output:
-    # Item C is one box per return; either spouse marks it.
-    ny_household_credit_potential: 0
+    # Tax Law 606(b) counts the exemptions the couple is entitled to: one,
+    # for the spouse who cannot be claimed. $60 base at $10,000 of AGI plus
+    # $15 x (1 - 1). IT-201 line 40 would deny the credit because item C is
+    # marked; the model follows the statute.
+    ny_household_credit_potential: 60
 
-- name: 2025 joint return with one claimable spouse gets no household credit (the claimable spouse is the spouse)
+- name: 2025 joint return with one claimable spouse counts the other spouse's exemption (the claimable spouse is the spouse)
   period: 2025
   input:
     people:
@@ -178,7 +181,7 @@
         members: [person_b, person_a]
         state_code: NY
   output:
-    ny_household_credit_potential: 0
+    ny_household_credit_potential: 60
 
 - name: 2025 joint return with neither spouse claimable gets the household credit
   period: 2025
@@ -201,3 +204,78 @@
   output:
     # $60 + $15 x (2 - 1).
     ny_household_credit_potential: 75
+
+# Tax Law 606(b)(3)(B): a husband and wife, a head of household and a
+# surviving spouse are households in their own right; only an unmarried
+# individual is excluded for being claimable. IT-201 line 40 denies every
+# return with item C marked; the model follows the statute.
+- name: 2025 separate filer who can be claimed counts the couple's exemptions
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 22
+        employment_income: 5_000
+        claimed_as_dependent_on_another_return: true
+    tax_units:
+      tax_unit:
+        members: [person_a]
+        filing_status: SEPARATE
+    households:
+      household:
+        members: [person_a]
+        state_code: NY
+  output:
+    # Combined AGI $10,000 (the spouse's separate return is assumed alike);
+    # exemptions: 0 for the claimable filer plus 1 for the spouse's unit.
+    # $60 base + $15 x (1 - 1) = $60, halved for a separate return.
+    ny_household_credit_potential: 30
+
+- name: 2025 joint return where both spouses can be claimed reduces the base by one additional amount
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 22
+        employment_income: 5_000
+        claimed_as_dependent_on_another_return: true
+      person_b:
+        age: 22
+        employment_income: 5_000
+        claimed_as_dependent_on_another_return: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: NY
+  output:
+    # No exemptions: $60 base + $15 x (0 - 1) = $45.
+    ny_household_credit_potential: 45
+
+- name: 2025 head of household who can be claimed counts the dependent's exemption
+  period: 2025
+  input:
+    people:
+      parent:
+        age: 22
+        employment_income: 10_000
+        claimed_as_dependent_on_another_return: true
+      child:
+        age: 2
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        filing_status: HEAD_OF_HOUSEHOLD
+        # The would-be claimant need not file, so the parent may still claim
+        # the child (Publication 501, Dependent Taxpayer Test).
+        head_or_spouse_is_dependent_elsewhere_without_filing_exception: false
+    households:
+      household:
+        members: [parent, child]
+        state_code: NY
+  output:
+    # One exemption: $60 base + $15 x (1 - 1).
+    ny_household_credit_potential: 60
diff --git a/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/credits/cdcc/vt_low_income_cdcc_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/credits/cdcc/vt_low_income_cdcc_eligible.yaml
index 2bd8ce741df..0dc4cac1263 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/credits/cdcc/vt_low_income_cdcc_eligible.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/credits/cdcc/vt_low_income_cdcc_eligible.yaml
@@ -1,3 +1,8 @@
+# 32 V.S.A. 5828c as in effect for 2021: federal adjusted gross income "less
+# than $30,000.00 (or $40,000.00 for married, filing jointly)". The 2021
+# Schedule IN-112 says "$30,000 (or $40,000 for Married Filing Jointly) or
+# less"; the model follows the statute, so income at the threshold does not
+# qualify.
 - name: Vermont low-income CDCC single filer not eligible
   period: 2021
   input:
@@ -7,12 +12,21 @@
   output:
     vt_low_income_cdcc_eligible: false
 
-- name: Vermont low-income CDCC single filer eligible
+- name: Vermont low-income CDCC single filer at the threshold not eligible
   period: 2021
   input:
     state_code: VT
     adjusted_gross_income: 30_000
     filing_status: SINGLE
+  output:
+    vt_low_income_cdcc_eligible: false
+
+- name: Vermont low-income CDCC single filer below the threshold eligible
+  period: 2021
+  input:
+    state_code: VT
+    adjusted_gross_income: 29_999
+    filing_status: SINGLE
   output:
     vt_low_income_cdcc_eligible: true
 
@@ -25,14 +39,20 @@
   output:
     vt_low_income_cdcc_eligible: false
 
-- name: Vermont low-income CDCC joint filer eligible 
+- name: Vermont low-income CDCC joint filer at the threshold not eligible
   period: 2021
   input:
     state_code: VT
     adjusted_gross_income: 40_000
     filing_status: JOINT
   output:
-    vt_low_income_cdcc_eligible: true
+    vt_low_income_cdcc_eligible: false
 
-    
-    
+- name: Vermont low-income CDCC joint filer below the threshold eligible
+  period: 2021
+  input:
+    state_code: VT
+    adjusted_gross_income: 39_999
+    filing_status: JOINT
+  output:
+    vt_low_income_cdcc_eligible: true
diff --git a/policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/integration.yaml b/policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/integration.yaml
index 218cfb9da86..90853e2571d 100644
--- a/policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/integration.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/integration.yaml
@@ -1,5 +1,5 @@
 - name: integration test 1, a married couple with 2 dependents
-  period: 2024
+  period: 2023
   input:
     people:
       person1: 
@@ -29,7 +29,7 @@
     pr_earned_income_credit: 6_072
 
 - name: integration test 2, individual with 4 dependents
-  period: 2024
+  period: 2023
   input:
     people:
       person1: 
diff --git a/policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit.yaml b/policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit.yaml
index 78abde891bf..92fbdcf688d 100644
--- a/policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit.yaml
@@ -25,7 +25,7 @@
     pr_earned_income_credit: 0
 
 - name: Eligible person, 0 children with max credit
-  period: 2024
+  period: 2023
   input:
     people:
       person1: 
@@ -45,7 +45,7 @@
     pr_earned_income_credit: 1_656
   
 - name: Eligible person, 1 child and higher bracket
-  period: 2024
+  period: 2023
   input:
     people:
       person1: 
@@ -68,7 +68,7 @@
     pr_earned_income_credit: 2_483.004
 
 - name: Eligible person, 0 child and filing jointly
-  period: 2024
+  period: 2023
   input:
     people:
       person1: 
@@ -91,7 +91,7 @@
     pr_earned_income_credit: 1_656
 
 - name: Eligible person, 1 child, filing jointly, higher bracket
-  period: 2024
+  period: 2023
   input:
     people:
       person1: 
@@ -152,7 +152,7 @@
     pr_earned_income_credit: 0
 
 - name: Eligible HEAD_OF_HOUSEHOLD filer gets the individual phase-out threshold
-  period: 2024
+  period: 2023
   input:
     people:
       person1:
@@ -176,7 +176,7 @@
     pr_earned_income_credit: 1_656
 
 - name: Eligible SURVIVING_SPOUSE filer gets the joint phase-out threshold
-  period: 2024
+  period: 2023
   input:
     people:
       person1:
@@ -198,3 +198,70 @@
   # (joint threshold = 19_870), so the full max credit applies.
   output:
     pr_earned_income_credit: 1_656
+
+# Section 1052.01(i) indexes the credit "según ajustado por el Servicio de
+# Rentas Internas Federal"; Hacienda publishes the adjusted amounts in BI RI
+# 24-04 (2024) and BI RI 26-01 (2025).
+- name: 2024 three or more children, single, phase-out under the 2024 threshold
+  period: 2024
+  input:
+    people:
+      person1:
+        pr_gross_income_person: 25_000
+        is_tax_unit_head_or_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+        eitc_child_count: 3
+        pr_earned_income_credit_eligible: true
+    households:
+      household:
+        members: [person1]
+        state_code: PR
+  output:
+    # 2024 maximum $7,563 less 34.21% of ($25,000 - $24,430) = $194.997.
+    pr_earned_income_credit: 7_368.003
+
+- name: 2025 three or more children, single, under the 2025 threshold
+  period: 2025
+  input:
+    people:
+      person1:
+        pr_gross_income_person: 25_000
+        is_tax_unit_head_or_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+        eitc_child_count: 3
+        pr_earned_income_credit_eligible: true
+    households:
+      household:
+        members: [person1]
+        state_code: PR
+  output:
+    # $25,000 is under the $25,110 threshold, so the $7,774 maximum applies
+    # (the 2023 schedule would give $7,173 - 34.21% x $1,820 = $6,550.378).
+    pr_earned_income_credit: 7_774
+
+- name: 2025 one child, joint, phase-out over the 2025 threshold
+  period: 2025
+  input:
+    people:
+      person1:
+        pr_gross_income_person: 30_000
+        is_tax_unit_head_or_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: JOINT
+        eitc_child_count: 1
+        pr_earned_income_credit_eligible: true
+    households:
+      household:
+        members: [person1]
+        state_code: PR
+  output:
+    # $4,186 less 26.92% of ($30,000 - $26,310) = $993.348.
+    pr_earned_income_credit: 3_192.652
diff --git a/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.py b/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.py
index c919d1626d0..0ae037ce399 100644
--- a/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.py
+++ b/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.py
@@ -8,6 +8,10 @@ class nyc_household_credit(Variable):
     unit = USD
     definition_period = YEAR
     defined_for = "in_nyc"
+    reference = (
+        "https://www.nysenate.gov/legislation/laws/TAX/1310",
+        "https://www.tax.ny.gov/pdf/2025/inc/it201i_2025.pdf#page=13",
+    )
 
     def formula(tax_unit, period, parameters):
         # First get their federal AGI.
@@ -20,15 +24,31 @@ def formula(tax_unit, period, parameters):
         # Then get the household credit part of the parameter tree.
         p = parameters(period).gov.local.ny.nyc.tax.income.credits.household
 
-        # Then get their number of people.
-        tax_unit_size = tax_unit("tax_unit_size", period)
-
         filing_statuses = filing_status.possible_values
 
-        # Tax Law 1310(d) excludes an individual whom another taxpayer can
-        # claim as a dependent; IT-201 line 48: "If you marked the Yes box at
-        # item C ... you do not qualify for this credit".
+        # Tax Law 1310(d) counts the exemptions each household is entitled to
+        # and excludes, among unmarried individuals, one whom another taxpayer
+        # can claim; a husband and wife, a head of household and a surviving
+        # spouse are households in their own right. IT-201 line 48 says "If
+        # you marked the Yes box at item C ... you do not qualify for this
+        # credit" for every return; the model follows the statute.
         dependent_filer = tax_unit("head_or_spouse_is_dependent_elsewhere", period)
+        single = filing_status == filing_statuses.SINGLE
+        exemptions = tax_unit("exemptions_count", period)
+        # A husband and wife filing separately are one household: 1310(d)
+        # aggregates "their federal adjusted gross incomes ... irrespective
+        # of whether joint or separate city income tax returns are filed",
+        # and each spouse gets "one-half the credit otherwise allowed his or
+        # her household" (IT-201 Table 6: AGI and dependents "from both
+        # returns", plus one for each spouse). The model has no record of the
+        # other spouse's return, so it is assumed alike, as for New York
+        # State: its AGI and its unit's size are added.
+        separate_agi = federal_agi + tax_unit(
+            "spouse_separate_adjusted_gross_income", period
+        )
+        separate_exemptions = exemptions + tax_unit(
+            "spouse_separate_tax_unit_size", period
+        )
         amount = select(
             [
                 filing_status == filing_statuses.SINGLE,
@@ -37,12 +57,17 @@ def formula(tax_unit, period, parameters):
             [
                 # Single filers get a flat amount.
                 p.flat_amount.calc(federal_agi, right=True),
-                # Separate filers get an amount for each person in the tax
-                # unit, varying with AGI.
-                p.separate_per_dependent.calc(federal_agi, right=True) * tax_unit_size,
+                # Separate filers get "one-half the credit otherwise allowed his
+                # or her household": the married amount per exemption at the
+                # couple's AGI, times the couple's exemptions, halved. IT-201
+                # Table 6 instead rounds a per-exemption half amount, which can
+                # differ by a dollar or more; the model follows the statute.
+                p.other_per_dependent.calc(separate_agi, right=True)
+                * separate_exemptions
+                / 2,
             ],
             # Joint, head of household, and surviving spouse filers have a different
-            # amount per person, varying with AGI.
-            default=p.other_per_dependent.calc(federal_agi, right=True) * tax_unit_size,
+            # amount per exemption, varying with AGI.
+            default=p.other_per_dependent.calc(federal_agi, right=True) * exemptions,
         )
-        return where(dependent_filer, 0, amount)
+        return where(dependent_filer & single, 0, amount)
diff --git a/policyengine_us/variables/gov/states/nm/tax/income/exemptions/nm_medical_expense_exemption.py b/policyengine_us/variables/gov/states/nm/tax/income/exemptions/nm_medical_expense_exemption.py
index 1efcc1a8ac3..0e6a54aac29 100644
--- a/policyengine_us/variables/gov/states/nm/tax/income/exemptions/nm_medical_expense_exemption.py
+++ b/policyengine_us/variables/gov/states/nm/tax/income/exemptions/nm_medical_expense_exemption.py
@@ -51,9 +51,9 @@ def formula(tax_unit, period, parameters):
         age_eligible = tax_unit.any(filer & (age >= p.age_eligibility))
         # NMSA 7-2-5.9(A) requires expenses that "exceed twenty-eight thousand
         # dollars ($28,000)"; PIT-ADJ line 18 instructions allow expenses "of
-        # $28,000 or more". This keeps the instructions' reading, under which
-        # expenses of exactly $28,000 qualify, until the conflict is resolved.
-        expense_eligible = medical_expense >= p.min_expenses
+        # $28,000 or more". The model follows the statute, so expenses of
+        # exactly $28,000 do not qualify.
+        expense_eligible = medical_expense > p.min_expenses
         eligible = age_eligible & expense_eligible
         # Neither 7-2-5.9 nor the PIT-ADJ line 18 instructions halve the
         # exemption for married individuals filing separately. Sections that
diff --git a/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_household_credit_potential.py b/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_household_credit_potential.py
index b71524d37c8..a5045e0f2df 100644
--- a/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_household_credit_potential.py
+++ b/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_household_credit_potential.py
@@ -25,27 +25,38 @@ def formula(tax_unit, period, parameters):
         # Use `right=True` to reflect "over...but not over".
         amount_if_single = p.single.calc(agi, right=True)
         single_amount = single * amount_if_single
-        # All others are based on AGI & size.
-        # In the case of married filing separate, based on the combined AGI and size.
-        size = add(
-            tax_unit,
-            period,
-            ["tax_unit_size", "spouse_separate_tax_unit_size"],
-        )
+        # All others are based on AGI and the number of exemptions. Tax Law
+        # 606(b)(2)(B) and (3)(B) count "the number of exemptions for which
+        # the taxpayer (or in the case of a husband and wife, taxpayers) is
+        # entitled to a deduction" for federal purposes, which leaves out a
+        # filer whom another taxpayer can claim (exemptions_count). A married
+        # couple filing separately uses the couple's combined AGI and
+        # exemptions; the model has no record of the other spouse's
+        # claimability, so the spouse's separate unit counts at its size.
         separate = filing_status == filing_statuses.SEPARATE
+        size = tax_unit("exemptions_count", period) + tax_unit(
+            "spouse_separate_tax_unit_size", period
+        )
         non_single_base = p.non_single.base.calc(agi, right=True)
         non_single_additional = p.non_single.additional.calc(agi, right=True)
-        total_amount_if_not_single = non_single_base + non_single_additional * (
-            size - 1
+        # The statute adds the additional amount for each exemption beyond one.
+        # With no exemptions (both spouses of a refund-only joint return can
+        # be claimed) that is one less than none, so the base is reduced;
+        # the credit is not negative.
+        total_amount_if_not_single = max_(
+            non_single_base + non_single_additional * (size - 1), 0
         )
         amount_if_not_single = np.ceil(
             total_amount_if_not_single / where(separate, 2, 1)
         )
         non_single_amount = amount_if_not_single * ~single
-        # Tax Law 606(b)(3)(B) excludes an individual for whom a deduction
-        # under IRC 151(c) "is allowable to another taxpayer", and IT-201 line
-        # 40 says "If you marked the Yes box at item C ... you do not qualify
-        # for this credit". Item C is one box per return; this formula reads
-        # it as marked when either spouse of a joint return can be claimed.
+        # Tax Law 606(b)(3)(B) defines a household as a husband and wife, a
+        # head of household, a surviving spouse, or an unmarried individual
+        # for whom a deduction under IRC 151(c) is not "allowable to another
+        # taxpayer". Only a single filer is excluded for being claimable; the
+        # other households count only the exemptions they are entitled to.
+        # IT-201 line 40 says "If you marked the Yes box at item C ... you do
+        # not qualify for this credit" for every return; the model follows the
+        # statute.
         dependent_filer = tax_unit("head_or_spouse_is_dependent_elsewhere", period)
-        return where(dependent_filer, 0, single_amount + non_single_amount)
+        return where(dependent_filer & single, 0, single_amount + non_single_amount)
diff --git a/policyengine_us/variables/gov/states/vt/tax/income/credits/cdcc/vt_cdcc.py b/policyengine_us/variables/gov/states/vt/tax/income/credits/cdcc/vt_cdcc.py
index 6b613164326..a3da549d124 100644
--- a/policyengine_us/variables/gov/states/vt/tax/income/credits/cdcc/vt_cdcc.py
+++ b/policyengine_us/variables/gov/states/vt/tax/income/credits/cdcc/vt_cdcc.py
@@ -27,10 +27,10 @@ def formula(tax_unit, period, parameters):
             federal_cdcc = tax_unit("pre_obbba_capped_cdcc", period)
         else:
             federal_cdcc = tax_unit("capped_cdcc", period)
-        # 2022 Act 138 raised the 5828c match to 72 percent but retained the
-        # low-income adjusted gross income cap and the certified-facility
-        # requirement for 2022; 2023 Act 72 removed them effective 2023. We
-        # do not track facility certification or in-state care at the moment.
+        # 2022 Act 138 raised the 5828c match to 72 percent from 2022, and the
+        # 2022 Schedule IN-112 applies it with no income test (see
+        # income_limit_in_effect). We do not track facility certification or
+        # in-state care at the moment.
         if p.income_limit_in_effect:
             income_eligible = tax_unit("vt_low_income_cdcc_eligible", period)
             return income_eligible * federal_cdcc * p.rate
diff --git a/policyengine_us/variables/gov/states/vt/tax/income/credits/cdcc/vt_low_income_cdcc_eligible.py b/policyengine_us/variables/gov/states/vt/tax/income/credits/cdcc/vt_low_income_cdcc_eligible.py
index 5299936f491..f62072dfe6f 100644
--- a/policyengine_us/variables/gov/states/vt/tax/income/credits/cdcc/vt_low_income_cdcc_eligible.py
+++ b/policyengine_us/variables/gov/states/vt/tax/income/credits/cdcc/vt_low_income_cdcc_eligible.py
@@ -9,6 +9,8 @@ class vt_low_income_cdcc_eligible(Variable):
     reference = (
         "https://tax.vermont.gov/sites/tax/files/documents/IN-112-2021.pdf#page=2",
         "https://law.justia.com/codes/vermont/2021/title-32/chapter-151/section-5828c/",
+        # 2022 Act 138 section 3 reproduces the pre-2022 text it amended.
+        "https://legislature.vermont.gov/Documents/2022/Docs/ACTS/ACT138/ACT138%20As%20Enacted.pdf#page=3",
     )
     defined_for = StateCode.VT
 
@@ -17,5 +19,8 @@ def formula(tax_unit, period, parameters):
         filing_status = tax_unit("filing_status", period)
         federal_agi_threshold = p.income_threshold[filing_status]
         federal_agi = tax_unit("adjusted_gross_income", period)
-        # Law says "less than" but tax form says "$x or less". We apply form rules.
-        return federal_agi <= federal_agi_threshold
+        # 32 V.S.A. 5828c (as in effect through 2021) requires federal adjusted
+        # gross income "less than $30,000.00 (or $40,000.00 for married,
+        # filing jointly)"; the 2021 Schedule IN-112 says "$30,000 (or $40,000
+        # for Married Filing Jointly) or less". The model follows the statute.
+        return federal_agi < federal_agi_threshold