diff --git a/changelog.d/ar-liheap.added.md b/changelog.d/ar-liheap.added.md
new file mode 100644
index 00000000000..e235554b14d
--- /dev/null
+++ b/changelog.d/ar-liheap.added.md
@@ -0,0 +1 @@
+Add Arkansas LIHEAP income limits, countable income, and regular heating payment tables.
diff --git a/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/earned_disregard.yaml b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/earned_disregard.yaml
new file mode 100644
index 00000000000..65170212bea
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/earned_disregard.yaml
@@ -0,0 +1,13 @@
+description: Arkansas excludes this share of earned income under the Low Income Home Energy Assistance Program.
+values:
+  2024-10-01: 0.2
+
+metadata:
+  unit: /1
+  period: year
+  label: Arkansas LIHEAP earned income disregard
+  reference:
+    - title: Arkansas FY2026 State Plan, Section 1.8
+      href: https://liheapch.acf.gov/docs/2026/state-plans/AR_Plan_2026.pdf#page=5
+    - title: Arkansas FY2025 State Plan, Section 1.8
+      href: https://liheapch.acf.gov/docs/2025/state-plans/AR_Plan_2025.pdf#page=5
diff --git a/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/earned_minimum_age.yaml b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/earned_minimum_age.yaml
new file mode 100644
index 00000000000..c4de105aecf
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/earned_minimum_age.yaml
@@ -0,0 +1,27 @@
+description: Arkansas excludes the earned income of household members younger than this age under the Low Income Home Energy Assistance Program.
+# Both application forms (AEO 9495 R 01/FY2025 and LIHEAP 9495 R 11/2025)
+# request work income only from members "18 and older & not a full-time
+# student", and the accepted plans leave a child's earnings unchecked. Manual
+# Appendix F (page 158) excludes the earnings of a child "under eighteen (18)
+# years of age and who is attending at least half time" a school or training
+# program; the attendance condition is not applied, so every younger member's
+# earnings are excluded. Students 18 and older are handled by
+# full_time_student_age_limit and high_school_student_age_limit.
+values:
+  2024-10-01: 18
+
+metadata:
+  unit: year
+  period: year
+  label: Arkansas LIHEAP earned income minimum age
+  reference:
+    - title: Arkansas LIHEAP Application LIHEAP 9495 R 11/2025, Section III
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/fillable_aeo-9495_liheap-long-application.pdf#page=2
+    - title: Arkansas LIHEAP Application AEO 9495 R 01/FY2025, Section III (Wayback capture)
+      href: https://web.archive.org/web/20250104155015id_/https://www.adeq.state.ar.us/energy/assistance/pdfs/fillable_aeo-9495_liheap-long-application.pdf#page=2
+    - title: Arkansas FY2026 State Plan, Section 1.9
+      href: https://liheapch.acf.gov/docs/2026/state-plans/AR_Plan_2026.pdf#page=6
+    - title: Arkansas FY2025 State Plan, Section 1.9
+      href: https://liheapch.acf.gov/docs/2025/state-plans/AR_Plan_2025.pdf#page=6
+    - title: Arkansas FFY 2025 LIHEAP Policy and Procedures Manual, Appendix F, Earnings of a child
+      href: https://liheapch.acf.gov/docs/2025/manuals/AR_Manual_2025.pdf#page=158
diff --git a/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/full_time_student_age_limit.yaml b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/full_time_student_age_limit.yaml
new file mode 100644
index 00000000000..e0e50d54a51
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/full_time_student_age_limit.yaml
@@ -0,0 +1,22 @@
+description: Arkansas excludes the earned income of full-time students who are this age or younger and are dependents of a household member under the Low Income Home Energy Assistance Program.
+# The manual defines a full-time student as "a full-time student, up to age 23,
+# who is a dependent of a member of the household" enrolled for twelve or more
+# credit hours per semester, and adds that "High school students over age
+# eighteen (18) may provide proof of enrollment or report card" (page 141).
+# Appendix F excludes the income of such full-time college students (page 159).
+# The limit applies to dependent college students and dependent high school
+# students. "Up to age 23" is read as inclusive, which matches the federal
+# student-dependent test that "listed as dependents" (page 159) points to: a
+# student who has not attained the age of 24 (26 U.S.C. 152(c)(3)(A)(ii)). Both
+# application forms exclude full-time students from work-income reporting
+# without defining the term, so this definition applies.
+values:
+  2024-10-01: 23
+
+metadata:
+  unit: year
+  period: year
+  label: Arkansas LIHEAP full-time student earned income exclusion age limit
+  reference:
+    - title: "Arkansas FFY 2025 LIHEAP Policy and Procedures Manual, Section 17.0 Full-time Student and Appendix F, Earnings of a full-time college student #page 141,159"
+      href: https://liheapch.acf.gov/docs/2025/manuals/AR_Manual_2025.pdf#page=141
diff --git a/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/high_school_student_age_limit.yaml b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/high_school_student_age_limit.yaml
new file mode 100644
index 00000000000..aa89226cbaa
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/high_school_student_age_limit.yaml
@@ -0,0 +1,23 @@
+description: Arkansas excludes the earned income of high school students who are this age or younger under the Low Income Home Energy Assistance Program.
+# Section 4.7 excludes the earned income of household members "aged 18 and
+# enrolled in an institution of secondary education (high school)" unless
+# "working full time or the individual is emancipated and applying as the head
+# of household"; those exceptions are not modeled. This exclusion applies
+# whether or not the student is a dependent. Members younger than
+# earned_minimum_age have all earnings excluded. The section 17.0 Full-time
+# Student definition (page 141) also covers "High school students over age
+# eighteen (18)". Read within the definition's "up to age 23, who is a
+# dependent" terms, that sentence covers dependent high school students up to
+# age 23, whose earnings are excluded through full_time_student_age_limit; a
+# high school student older than this age who is not a dependent has earnings
+# counted.
+values:
+  2024-10-01: 18
+
+metadata:
+  unit: year
+  period: year
+  label: Arkansas LIHEAP high school student earned income exclusion age limit
+  reference:
+    - title: "Arkansas FFY 2025 LIHEAP Policy and Procedures Manual, Section 4.7 and Section 17.0 Full-time Student #page 56,141"
+      href: https://liheapch.acf.gov/docs/2025/manuals/AR_Manual_2025.pdf#page=56
diff --git a/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/interest_disregard.yaml b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/interest_disregard.yaml
new file mode 100644
index 00000000000..910ed470d4e
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/interest_disregard.yaml
@@ -0,0 +1,18 @@
+description: Arkansas excludes this monthly amount of each member's interest from countable income under the Low Income Home Energy Assistance Program.
+# Manual Appendix F (page 162) counts interest only as the "amount over
+# $200.00". Unearned income is what is received in the month before application
+# (Section 4.7, page 57; Appendix E, pages 154-155, converts other frequencies
+# to monthly), so the amount is monthly. The manual does not say whose $200 it
+# is; applying it to each recipient is a chosen reading, and a household-wide
+# $200 would count more. Plan Section 1.9 (page 6) counts "Interest, dividends,
+# or royalties" with no threshold; the manual is followed.
+values:
+  2024-10-01: 200
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Arkansas LIHEAP interest income disregard
+  reference:
+    - title: Arkansas FFY 2025 LIHEAP Policy and Procedures Manual, Appendix F, Interest
+      href: https://liheapch.acf.gov/docs/2025/manuals/AR_Manual_2025.pdf#page=162
diff --git a/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/limit/additional_member_amount.yaml b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/limit/additional_member_amount.yaml
new file mode 100644
index 00000000000..f26ac0b9529
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/limit/additional_member_amount.yaml
@@ -0,0 +1,17 @@
+description: Arkansas sets this amount as the monthly income limit increase per additional household member under the Low Income Home Energy Assistance Program.
+# The charts print these amounts for each member above the largest published
+# size. Half-up rounding of 150% of the FY2025 guideline increment ($672.50)
+# would give $673, so the printed amounts are stored rather than derived.
+values:
+  2024-10-01: 672
+  2025-10-01: 688
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Arkansas LIHEAP additional member income limit amount
+  reference:
+    - title: Arkansas FY2026 Income Eligibility Chart, additional-person instruction
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Eligibility-Chart_2026.pdf
+    - title: Arkansas FY2025 Income Eligibility Chart, additional-person instruction
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Eligibility-Chart_2025.pdf
diff --git a/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/limit/fpg_rate.yaml b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/limit/fpg_rate.yaml
new file mode 100644
index 00000000000..a6aa86e0bfa
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/limit/fpg_rate.yaml
@@ -0,0 +1,17 @@
+description: Arkansas limits countable income to this multiple of the federal poverty guideline for households above the state median income size limit under the Low Income Home Energy Assistance Program.
+values:
+  2024-10-01: 1.5
+
+metadata:
+  unit: /1
+  period: year
+  label: Arkansas LIHEAP federal poverty guideline rate
+  reference:
+    - title: Arkansas FY2026 State Plan, Section 2.1
+      href: https://liheapch.acf.gov/docs/2026/state-plans/AR_Plan_2026.pdf#page=9
+    - title: Arkansas FY2026 Income Eligibility Chart
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Eligibility-Chart_2026.pdf
+    - title: Arkansas FY2025 State Plan, Section 2.1
+      href: https://liheapch.acf.gov/docs/2025/state-plans/AR_Plan_2025.pdf#page=8
+    - title: Arkansas FY2025 Income Eligibility Chart
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Eligibility-Chart_2025.pdf
diff --git a/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/limit/fpg_year_lag.yaml b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/limit/fpg_year_lag.yaml
new file mode 100644
index 00000000000..826bc323b1b
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/limit/fpg_year_lag.yaml
@@ -0,0 +1,16 @@
+description: Arkansas uses the federal poverty guideline from this many years before the benefit year under the Low Income Home Energy Assistance Program.
+# The FY2025 and FY2026 published thresholds match the 2024 and 2025 federal
+# poverty guidelines. Other years use their corresponding guideline year but
+# are unverified.
+values:
+  2024-10-01: 1
+
+metadata:
+  unit: year
+  period: year
+  label: Arkansas LIHEAP federal poverty guideline year lag
+  reference:
+    - title: Arkansas FY2026 Income Eligibility Chart, poverty guideline rows reproduced by the 2025 federal poverty guidelines
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Eligibility-Chart_2026.pdf
+    - title: Arkansas FY2025 Income Eligibility Chart, poverty guideline rows reproduced by the 2024 federal poverty guidelines
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Eligibility-Chart_2025.pdf
diff --git a/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/limit/max_table_size.yaml b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/limit/max_table_size.yaml
new file mode 100644
index 00000000000..4abd092ff0f
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/limit/max_table_size.yaml
@@ -0,0 +1,13 @@
+description: Arkansas sets income limits through this household size, with a fixed monthly amount for each additional member, under the Low Income Home Energy Assistance Program.
+values:
+  2024-10-01: 20
+
+metadata:
+  unit: person
+  period: year
+  label: Arkansas LIHEAP maximum published income limit household size
+  reference:
+    - title: Arkansas FY2026 Income Eligibility Chart, additional-person instruction
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Eligibility-Chart_2026.pdf
+    - title: Arkansas FY2025 Income Eligibility Chart, additional-person instruction
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Eligibility-Chart_2025.pdf
diff --git a/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/limit/rounding_increment.yaml b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/limit/rounding_increment.yaml
new file mode 100644
index 00000000000..ee8c0eb4e4a
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/limit/rounding_increment.yaml
@@ -0,0 +1,16 @@
+description: Arkansas uses this increment to round monthly income limits under the Low Income Home Energy Assistance Program.
+# Half-up rounding of the monthly base limit reproduces every FY2025 and FY2026
+# row for sizes 1 to 20. This is a reconciled numerical pattern, not an express
+# rounding instruction.
+values:
+  2024-10-01: 1
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Arkansas LIHEAP monthly income limit rounding increment
+  reference:
+    - title: Arkansas FY2026 Income Eligibility Chart
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Eligibility-Chart_2026.pdf
+    - title: Arkansas FY2025 Income Eligibility Chart
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Eligibility-Chart_2025.pdf
diff --git a/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/limit/smi_max_size.yaml b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/limit/smi_max_size.yaml
new file mode 100644
index 00000000000..c066f95dcb3
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/limit/smi_max_size.yaml
@@ -0,0 +1,21 @@
+description: Arkansas uses state median income for households up to this size under the Low Income Home Energy Assistance Program.
+values:
+  # FY2025 plan Section 2.1: sizes 1-6 use state median income, size 7 and up
+  # use the HHS poverty guidelines.
+  2024-10-01: 6
+  # FY2026 plan Section 2.1: sizes 1-7 use state median income.
+  2025-10-01: 7
+
+metadata:
+  unit: person
+  period: year
+  label: Arkansas LIHEAP maximum state median income household size
+  reference:
+    - title: Arkansas FY2026 State Plan, Section 2.1
+      href: https://liheapch.acf.gov/docs/2026/state-plans/AR_Plan_2026.pdf#page=9
+    - title: Arkansas FY2026 Income Eligibility Chart
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Eligibility-Chart_2026.pdf
+    - title: Arkansas FY2025 State Plan, Section 2.1
+      href: https://liheapch.acf.gov/docs/2025/state-plans/AR_Plan_2025.pdf#page=8
+    - title: Arkansas FY2025 Income Eligibility Chart
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Eligibility-Chart_2025.pdf
diff --git a/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/limit/smi_rate.yaml b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/limit/smi_rate.yaml
new file mode 100644
index 00000000000..4a9216f3ace
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/limit/smi_rate.yaml
@@ -0,0 +1,17 @@
+description: Arkansas limits countable income to this share of state median income for households within the state median income size limit under the Low Income Home Energy Assistance Program.
+values:
+  2024-10-01: 0.6
+
+metadata:
+  unit: /1
+  period: year
+  label: Arkansas LIHEAP state median income rate
+  reference:
+    - title: Arkansas FY2026 State Plan, Section 2.1
+      href: https://liheapch.acf.gov/docs/2026/state-plans/AR_Plan_2026.pdf#page=9
+    - title: Arkansas FY2026 Income Eligibility Chart
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Eligibility-Chart_2026.pdf
+    - title: Arkansas FY2025 State Plan, Section 2.1
+      href: https://liheapch.acf.gov/docs/2025/state-plans/AR_Plan_2025.pdf#page=8
+    - title: Arkansas FY2025 Income Eligibility Chart
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Eligibility-Chart_2025.pdf
diff --git a/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/sources/earned.yaml b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/sources/earned.yaml
new file mode 100644
index 00000000000..a4cf3d189bf
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/sources/earned.yaml
@@ -0,0 +1,35 @@
+description: Arkansas uses these sources as earned income under the Low Income Home Energy Assistance Program.
+# Business inputs are already net of expenses, which stands in for the manual's
+# 10% operating-cost allowance on gross self-employment income (Appendix F,
+# page 166); no further business-expense deduction is modeled. Active and
+# passive partnership income cannot be separated by existing inputs. Appendix F
+# excludes odd-job income of less than $30.00 in a three-month period (page
+# 163); annual inputs cannot identify such receipts, so they are counted.
+values:
+  2024-10-01:
+    - employment_income
+    - self_employment_income
+    - sstb_self_employment_income
+    - farm_operations_income
+    - partnership_s_corp_income
+    # Manual Appendix F (page 165) treats rental property as a self-employment
+    # enterprise, so rental income, including farm rent, takes the earned
+    # disregard. Plan Section 1.8 (page 5) subtracts 20% from work income only
+    # and Section 1.9 (page 6) lists rental income as its own item; the manual
+    # is followed.
+    - rental_income
+    - farm_rent_income
+
+metadata:
+  unit: list
+  period: year
+  label: Arkansas LIHEAP earned income sources
+  reference:
+    - title: Arkansas FY2026 State Plan, Section 1.9
+      href: https://liheapch.acf.gov/docs/2026/state-plans/AR_Plan_2026.pdf#page=6
+    - title: "Arkansas FY2025 State Plan, Section 1.9 #page 5-6"
+      href: https://liheapch.acf.gov/docs/2025/state-plans/AR_Plan_2025.pdf#page=5
+    - title: Arkansas LIHEAP Application LIHEAP 9495 R 11/2025, Section III Household Income
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/fillable_aeo-9495_liheap-long-application.pdf#page=2
+    - title: "Arkansas FFY 2025 LIHEAP Policy and Procedures Manual, Appendix F, Earned income, Farming, Odd job income, Rental property and Self-employment income #page 158-159,163,165-166"
+      href: https://liheapch.acf.gov/docs/2025/manuals/AR_Manual_2025.pdf#page=158
diff --git a/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/sources/unearned.yaml b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/sources/unearned.yaml
new file mode 100644
index 00000000000..fa84085d178
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/sources/unearned.yaml
@@ -0,0 +1,66 @@
+description: Arkansas uses these sources as unearned income under the Low Income Home Energy Assistance Program.
+# Each source is floored at zero in the income formula, so a loss in one source
+# cannot offset other income. The formula also counts Social Security and
+# railroad retirement net of the Medicare Part B premium, interest above the
+# monthly disregard, and TEA. Rental income is in the earned list.
+# Where the plan and the FFY 2025 manual differ, the manual is followed: plan
+# Section 1.9 checks "Loans that need to be repaid", but manual Appendix F says
+# "All loans are excluded as income" (page 163), so no loan is counted.
+# Appendix F also counts these receipts, which lack sufficiently specific inputs
+# and are not represented: adoption assistance (page 156), cryptocurrency (page
+# 157), crowd-fund accounts (page 158), executor fees (page 159), foster care
+# payments (page 160), HUD utility payments (page 161; Appendix E, page 155;
+# the application's "Housing Utility Assistance Payment"), inheritance and jury
+# duty pay (page 162), royalties (page 166) and Trade Adjustment Assistance
+# (page 168). Appendix F also excludes irregular income that does not exceed
+# $90 in a three-month period (page 162); annual inputs cannot identify such
+# receipts, so they are counted.
+values:
+  2024-10-01:
+    - total_unemployment_compensation
+    - strike_benefits
+    - ssi
+    # Military retirement pay is a separate input from the pension inputs that
+    # pension_income adds, so both are listed; a household reports the amount
+    # in one or the other (manual Appendix F, page 165).
+    - pension_income
+    - military_retirement_pay
+    # Non-Social-Security survivor receipts: the Appendix F Pension row covers
+    # payments to a person's "surviving dependents" (page 165).
+    - survivor_benefits
+    - alimony_income
+    - child_support_received
+    - ordinary_dividend_income
+    - veterans_benefits
+    # Manual Appendix F (page 157) counts only regular cash gifts (three or
+    # more consecutive months); financial_assistance cannot separate them, so
+    # all reported gifts are counted.
+    - financial_assistance
+    # Manual Appendices E (page 155) and F (page 168) and the application
+    # (page 2) count workers' compensation; plan Section 1.9 leaves "Insurance
+    # payments made directly to the insured" unchecked.
+    - workers_compensation
+    # Manual Appendix F (page 160) counts all gaming or gambling winnings. Plan
+    # Section 1.9 (page 7) counts lottery winnings as the only one-time lump
+    # sum, and manual page 163 excludes nonrecurring lump sums; the Appendix F
+    # row is followed.
+    - gambling_winnings
+    # Manual Appendix F (page 157) counts capital gains and excludes capital
+    # losses. Plan Section 1.9 (page 7) counts no one-time lump sum other than
+    # lottery winnings, and manual page 163 excludes nonrecurring lump sums,
+    # including the sale of personal property; the Appendix F row is followed.
+    - capital_gains
+
+metadata:
+  unit: list
+  period: year
+  label: Arkansas LIHEAP unearned income sources
+  reference:
+    - title: "Arkansas FY2026 State Plan, Section 1.9 #page 6-7"
+      href: https://liheapch.acf.gov/docs/2026/state-plans/AR_Plan_2026.pdf#page=6
+    - title: "Arkansas FY2025 State Plan, Section 1.9 #page 5-7"
+      href: https://liheapch.acf.gov/docs/2025/state-plans/AR_Plan_2025.pdf#page=5
+    - title: "Arkansas FFY 2025 LIHEAP Policy and Procedures Manual, Appendices E and F #page 155-163,165-168"
+      href: https://liheapch.acf.gov/docs/2025/manuals/AR_Manual_2025.pdf#page=155
+    - title: Arkansas LIHEAP Application LIHEAP 9495 R 11/2025, Section III Household Income
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/fillable_aeo-9495_liheap-long-application.pdf#page=2
diff --git a/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/payment/household_size_group.yaml b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/payment/household_size_group.yaml
new file mode 100644
index 00000000000..515b1313e43
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/payment/household_size_group.yaml
@@ -0,0 +1,26 @@
+description: Arkansas uses these household size group boundaries for the regular heating benefit under the Low Income Home Energy Assistance Program.
+brackets:
+  - threshold:
+      2024-10-01: 0
+    amount:
+      2024-10-01: 1
+  - threshold:
+      2024-10-01: 3
+    amount:
+      2024-10-01: 2
+  - threshold:
+      2024-10-01: 5
+    amount:
+      2024-10-01: 3
+
+metadata:
+  type: single_amount
+  threshold_unit: person
+  amount_unit: /1
+  period: year
+  label: Arkansas LIHEAP payment household size group
+  reference:
+    - title: Arkansas FY2026 Benefits Matrix, household size columns common to all fuel schedules
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Benefit-Matix_2026_Electric.pdf#page=1
+    - title: Arkansas FY2025 Benefits Matrix, household size columns common to all fuel schedules
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Benefit-Matix_2025_Electric.pdf#page=1
diff --git a/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/payment/income_band.yaml b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/payment/income_band.yaml
new file mode 100644
index 00000000000..eb56a8db58a
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/payment/income_band.yaml
@@ -0,0 +1,178 @@
+description: Arkansas uses these monthly countable income band boundaries for the regular heating benefit under the Low Income Home Energy Assistance Program.
+# Published lower bounds are inclusive and apply to monthly countable income
+# rounded to the nearest whole dollar. Bands with one threshold entry apply in
+# both FY2025 and FY2026; the top five lower bounds changed in FY2026.
+brackets:
+  - threshold:
+      2024-10-01: 0
+    amount:
+      2024-10-01: 1
+  - threshold:
+      2024-10-01: 70
+    amount:
+      2024-10-01: 2
+  - threshold:
+      2024-10-01: 130
+    amount:
+      2024-10-01: 3
+  - threshold:
+      2024-10-01: 190
+    amount:
+      2024-10-01: 4
+  - threshold:
+      2024-10-01: 250
+    amount:
+      2024-10-01: 5
+  - threshold:
+      2024-10-01: 310
+    amount:
+      2024-10-01: 6
+  - threshold:
+      2024-10-01: 370
+    amount:
+      2024-10-01: 7
+  - threshold:
+      2024-10-01: 430
+    amount:
+      2024-10-01: 8
+  - threshold:
+      2024-10-01: 490
+    amount:
+      2024-10-01: 9
+  - threshold:
+      2024-10-01: 550
+    amount:
+      2024-10-01: 10
+  - threshold:
+      2024-10-01: 610
+    amount:
+      2024-10-01: 11
+  - threshold:
+      2024-10-01: 670
+    amount:
+      2024-10-01: 12
+  - threshold:
+      2024-10-01: 730
+    amount:
+      2024-10-01: 13
+  - threshold:
+      2024-10-01: 790
+    amount:
+      2024-10-01: 14
+  - threshold:
+      2024-10-01: 850
+    amount:
+      2024-10-01: 15
+  - threshold:
+      2024-10-01: 910
+    amount:
+      2024-10-01: 16
+  - threshold:
+      2024-10-01: 970
+    amount:
+      2024-10-01: 17
+  - threshold:
+      2024-10-01: 1_030
+    amount:
+      2024-10-01: 18
+  - threshold:
+      2024-10-01: 1_090
+    amount:
+      2024-10-01: 19
+  - threshold:
+      2024-10-01: 1_150
+    amount:
+      2024-10-01: 20
+  - threshold:
+      2024-10-01: 1_210
+    amount:
+      2024-10-01: 21
+  - threshold:
+      2024-10-01: 1_270
+    amount:
+      2024-10-01: 22
+  - threshold:
+      2024-10-01: 1_330
+    amount:
+      2024-10-01: 23
+  - threshold:
+      2024-10-01: 1_390
+    amount:
+      2024-10-01: 24
+  - threshold:
+      2024-10-01: 1_450
+    amount:
+      2024-10-01: 25
+  - threshold:
+      2024-10-01: 1_510
+    amount:
+      2024-10-01: 26
+  - threshold:
+      2024-10-01: 1_570
+    amount:
+      2024-10-01: 27
+  - threshold:
+      2024-10-01: 1_630
+    amount:
+      2024-10-01: 28
+  - threshold:
+      2024-10-01: 1_690
+    amount:
+      2024-10-01: 29
+  - threshold:
+      2024-10-01: 1_750
+    amount:
+      2024-10-01: 30
+  - threshold:
+      2024-10-01: 1_870
+    amount:
+      2024-10-01: 31
+  - threshold:
+      2024-10-01: 1_990
+    amount:
+      2024-10-01: 32
+  - threshold:
+      2024-10-01: 2_010
+    amount:
+      2024-10-01: 33
+  - threshold:
+      2024-10-01: 2_130
+    amount:
+      2024-10-01: 34
+  - threshold:
+      2024-10-01: 2_250
+      2025-10-01: 2_348
+    amount:
+      2024-10-01: 35
+  - threshold:
+      2024-10-01: 2_945
+      2025-10-01: 3_071
+    amount:
+      2024-10-01: 36
+  - threshold:
+      2024-10-01: 4_330
+      2025-10-01: 3_793
+    amount:
+      2024-10-01: 37
+  - threshold:
+      2024-10-01: 5_022
+      2025-10-01: 4_515
+    amount:
+      2024-10-01: 38
+  - threshold:
+      2024-10-01: 5_140
+      2025-10-01: 5_237
+    amount:
+      2024-10-01: 39
+
+metadata:
+  type: single_amount
+  threshold_unit: currency-USD
+  amount_unit: /1
+  period: month
+  label: Arkansas LIHEAP monthly income band
+  reference:
+    - title: "Arkansas FY2026 Benefits Matrix, income bands common to all fuel schedules #page 1-2"
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Benefit-Matix_2026_Electric.pdf#page=1
+    - title: "Arkansas FY2025 Benefits Matrix, income bands common to all fuel schedules #page 1-2"
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Benefit-Matix_2025_Electric.pdf#page=1
diff --git a/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/payment/matrix/electricity.yaml b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/payment/matrix/electricity.yaml
new file mode 100644
index 00000000000..634e598cf92
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/payment/matrix/electricity.yaml
@@ -0,0 +1,342 @@
+description: Arkansas provides this regular heating benefit for households using electricity under the Low Income Home Energy Assistance Program.
+# Cells with one entry apply in both FY2025 and FY2026.
+
+1:
+  1:
+    2024-10-01: 242
+  2:
+    2024-10-01: 288
+  3:
+    2024-10-01: 344
+
+2:
+  1:
+    2024-10-01: 233
+  2:
+    2024-10-01: 276
+  3:
+    2024-10-01: 334
+
+3:
+  1:
+    2024-10-01: 221
+  2:
+    2024-10-01: 266
+  3:
+    2024-10-01: 322
+
+4:
+  1:
+    2024-10-01: 209
+  2:
+    2024-10-01: 254
+  3:
+    2024-10-01: 310
+
+5:
+  1:
+    2024-10-01: 199
+  2:
+    2024-10-01: 242
+  3:
+    2024-10-01: 300
+
+6:
+  1:
+    2024-10-01: 187
+  2:
+    2024-10-01: 233
+  3:
+    2024-10-01: 288
+
+7:
+  1:
+    2024-10-01: 179
+  2:
+    2024-10-01: 223
+  3:
+    2024-10-01: 276
+
+8:
+  1:
+    2024-10-01: 174
+  2:
+    2024-10-01: 215
+  3:
+    2024-10-01: 266
+
+9:
+  1:
+    2024-10-01: 170
+  2:
+    2024-10-01: 209
+  3:
+    2024-10-01: 254
+
+10:
+  1:
+    2024-10-01: 166
+  2:
+    2024-10-01: 204
+  3:
+    2024-10-01: 242
+
+11:
+  1:
+    2024-10-01: 160
+  2:
+    2024-10-01: 197
+  3:
+    2024-10-01: 233
+
+12:
+  1:
+    2024-10-01: 155
+  2:
+    2024-10-01: 192
+  3:
+    2024-10-01: 221
+
+13:
+  1:
+    2024-10-01: 149
+  2:
+    2024-10-01: 187
+  3:
+    2024-10-01: 209
+
+14:
+  1:
+    2024-10-01: 143
+  2:
+    2024-10-01: 181
+  3:
+    2024-10-01: 199
+
+15:
+  1:
+    2024-10-01: 138
+  2:
+    2024-10-01: 175
+  3:
+    2024-10-01: 190
+
+16:
+  1:
+    2024-10-01: 132
+  2:
+    2024-10-01: 170
+  3:
+    2024-10-01: 182
+
+17:
+  1:
+    2024-10-01: 127
+  2:
+    2024-10-01: 164
+  3:
+    2024-10-01: 176
+
+18:
+  1:
+    2024-10-01: 121
+  2:
+    2024-10-01: 158
+  3:
+    2024-10-01: 170
+
+19:
+  1:
+    2024-10-01: 115
+  2:
+    2024-10-01: 154
+  3:
+    2024-10-01: 164
+
+20:
+  1:
+    2024-10-01: 110
+  2:
+    2024-10-01: 148
+  3:
+    2024-10-01: 158
+
+21:
+  1:
+    2024-10-01: 104
+  2:
+    2024-10-01: 143
+  3:
+    2024-10-01: 152
+
+22:
+  1:
+    2024-10-01: 100
+  2:
+    2024-10-01: 137
+  3:
+    2024-10-01: 145
+
+23:
+  1:
+    2024-10-01: 95
+    2025-10-01: 94
+  2:
+    2024-10-01: 131
+  3:
+    2024-10-01: 140
+
+24:
+  1:
+    2024-10-01: 91
+    2025-10-01: 88
+  2:
+    2024-10-01: 126
+  3:
+    2024-10-01: 134
+
+25:
+  1:
+    2024-10-01: 88
+    2025-10-01: 83
+  2:
+    2024-10-01: 120
+  3:
+    2024-10-01: 128
+
+26:
+  1:
+    2024-10-01: 84
+    2025-10-01: 77
+  2:
+    2024-10-01: 114
+  3:
+    2024-10-01: 124
+
+27:
+  1:
+    2024-10-01: 80
+    2025-10-01: 72
+  2:
+    2024-10-01: 109
+  3:
+    2024-10-01: 118
+
+28:
+  1:
+    2024-10-01: 78
+    2025-10-01: 66
+  2:
+    2024-10-01: 103
+  3:
+    2024-10-01: 112
+
+29:
+  1:
+    2024-10-01: 74
+    2025-10-01: 60
+  2:
+    2024-10-01: 97
+  3:
+    2024-10-01: 107
+
+30:
+  1:
+    2024-10-01: 71
+    2025-10-01: 60
+  2:
+    2024-10-01: 92
+  3:
+    2024-10-01: 101
+
+31:
+  1:
+    2024-10-01: 66
+    2025-10-01: 60
+  2:
+    2024-10-01: 86
+  3:
+    2024-10-01: 95
+
+32:
+  1:
+    2024-10-01: 62
+    2025-10-01: 60
+  2:
+    2024-10-01: 80
+  3:
+    2024-10-01: 90
+
+33:
+  1:
+    2024-10-01: 60
+  2:
+    2024-10-01: 76
+  3:
+    2024-10-01: 84
+
+34:
+  1:
+    2024-10-01: 60
+  2:
+    2024-10-01: 70
+  3:
+    2024-10-01: 79
+
+35:
+  1:
+    2024-10-01: 60
+  2:
+    2024-10-01: 64
+  3:
+    2024-10-01: 73
+
+36:
+  1:
+    2024-10-01: 0
+  2:
+    2024-10-01: 60
+  3:
+    2024-10-01: 67
+
+37:
+  1:
+    2024-10-01: 0
+  2:
+    2024-10-01: 0
+    2025-10-01: 60
+  3:
+    2024-10-01: 61
+
+38:
+  1:
+    2024-10-01: 0
+  2:
+    2024-10-01: 0
+  3:
+    2024-10-01: 60
+
+39:
+  1:
+    2024-10-01: 0
+  2:
+    2024-10-01: 0
+  3:
+    2024-10-01: 60
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Arkansas LIHEAP electricity benefit matrix
+  propagate_metadata_to_children: true
+  breakdown:
+    - range(1, 40)
+    - range(1, 4)
+  breakdown_labels:
+    - Monthly countable income band
+    - Household size group
+  reference:
+    - title: "Arkansas FY2026 Benefits Matrix, Electricity #page 1-2"
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Benefit-Matix_2026_Electric.pdf#page=1
+    - title: "Arkansas FY2025 Benefits Matrix, Electricity #page 1-2"
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Benefit-Matix_2025_Electric.pdf#page=1
diff --git a/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/payment/matrix/fuel_oil.yaml b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/payment/matrix/fuel_oil.yaml
new file mode 100644
index 00000000000..b7a5f3c4478
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/payment/matrix/fuel_oil.yaml
@@ -0,0 +1,342 @@
+description: Arkansas provides this regular heating benefit for households using fuel oil under the Low Income Home Energy Assistance Program.
+# Cells with one entry apply in both FY2025 and FY2026.
+
+1:
+  1:
+    2024-10-01: 402
+  2:
+    2024-10-01: 478
+  3:
+    2024-10-01: 570
+
+2:
+  1:
+    2024-10-01: 385
+  2:
+    2024-10-01: 457
+  3:
+    2024-10-01: 552
+
+3:
+  1:
+    2024-10-01: 365
+  2:
+    2024-10-01: 442
+  3:
+    2024-10-01: 534
+
+4:
+  1:
+    2024-10-01: 347
+  2:
+    2024-10-01: 422
+  3:
+    2024-10-01: 514
+
+5:
+  1:
+    2024-10-01: 330
+  2:
+    2024-10-01: 402
+  3:
+    2024-10-01: 497
+
+6:
+  1:
+    2024-10-01: 310
+  2:
+    2024-10-01: 385
+  3:
+    2024-10-01: 478
+
+7:
+  1:
+    2024-10-01: 296
+  2:
+    2024-10-01: 370
+  3:
+    2024-10-01: 457
+
+8:
+  1:
+    2024-10-01: 288
+  2:
+    2024-10-01: 356
+  3:
+    2024-10-01: 442
+
+9:
+  1:
+    2024-10-01: 282
+  2:
+    2024-10-01: 347
+  3:
+    2024-10-01: 422
+
+10:
+  1:
+    2024-10-01: 275
+  2:
+    2024-10-01: 337
+  3:
+    2024-10-01: 402
+
+11:
+  1:
+    2024-10-01: 265
+  2:
+    2024-10-01: 326
+  3:
+    2024-10-01: 385
+
+12:
+  1:
+    2024-10-01: 257
+  2:
+    2024-10-01: 319
+  3:
+    2024-10-01: 365
+
+13:
+  1:
+    2024-10-01: 247
+  2:
+    2024-10-01: 310
+  3:
+    2024-10-01: 347
+
+14:
+  1:
+    2024-10-01: 238
+  2:
+    2024-10-01: 301
+  3:
+    2024-10-01: 330
+
+15:
+  1:
+    2024-10-01: 228
+  2:
+    2024-10-01: 292
+  3:
+    2024-10-01: 313
+
+16:
+  1:
+    2024-10-01: 220
+  2:
+    2024-10-01: 282
+  3:
+    2024-10-01: 302
+
+17:
+  1:
+    2024-10-01: 210
+  2:
+    2024-10-01: 272
+  3:
+    2024-10-01: 293
+
+18:
+  1:
+    2024-10-01: 200
+  2:
+    2024-10-01: 264
+  3:
+    2024-10-01: 282
+
+19:
+  1:
+    2024-10-01: 192
+  2:
+    2024-10-01: 254
+  3:
+    2024-10-01: 272
+
+20:
+  1:
+    2024-10-01: 182
+  2:
+    2024-10-01: 245
+  3:
+    2024-10-01: 262
+
+21:
+  1:
+    2024-10-01: 173
+  2:
+    2024-10-01: 236
+  3:
+    2024-10-01: 252
+
+22:
+  1:
+    2024-10-01: 166
+  2:
+    2024-10-01: 227
+  3:
+    2024-10-01: 241
+
+23:
+  1:
+    2024-10-01: 158
+  2:
+    2024-10-01: 217
+  3:
+    2024-10-01: 233
+
+24:
+  1:
+    2024-10-01: 151
+  2:
+    2024-10-01: 209
+  3:
+    2024-10-01: 223
+
+25:
+  1:
+    2024-10-01: 145
+  2:
+    2024-10-01: 199
+  3:
+    2024-10-01: 214
+
+26:
+  1:
+    2024-10-01: 140
+  2:
+    2024-10-01: 190
+  3:
+    2024-10-01: 204
+
+27:
+  1:
+    2024-10-01: 134
+  2:
+    2024-10-01: 180
+  3:
+    2024-10-01: 196
+
+28:
+  1:
+    2024-10-01: 128
+  2:
+    2024-10-01: 172
+  3:
+    2024-10-01: 186
+
+29:
+  1:
+    2024-10-01: 124
+  2:
+    2024-10-01: 162
+  3:
+    2024-10-01: 176
+
+30:
+  1:
+    2024-10-01: 118
+  2:
+    2024-10-01: 152
+  3:
+    2024-10-01: 168
+
+31:
+  1:
+    2024-10-01: 110
+  2:
+    2024-10-01: 144
+  3:
+    2024-10-01: 158
+
+32:
+  1:
+    2024-10-01: 103
+  2:
+    2024-10-01: 134
+  3:
+    2024-10-01: 149
+
+33:
+  1:
+    2024-10-01: 96
+  2:
+    2024-10-01: 125
+  3:
+    2024-10-01: 140
+
+34:
+  1:
+    2024-10-01: 89
+  2:
+    2024-10-01: 116
+  3:
+    2024-10-01: 131
+
+35:
+  1:
+    2024-10-01: 82
+  2:
+    2024-10-01: 107
+    2025-10-01: 108
+  3:
+    2024-10-01: 121
+    2025-10-01: 122
+
+36:
+  1:
+    2024-10-01: 74
+    2025-10-01: 0
+  2:
+    2024-10-01: 97
+    2025-10-01: 98
+  3:
+    2024-10-01: 112
+    2025-10-01: 113
+
+37:
+  1:
+    2024-10-01: 67
+    2025-10-01: 0
+  2:
+    2024-10-01: 88
+    2025-10-01: 90
+  3:
+    2024-10-01: 102
+    2025-10-01: 104
+
+38:
+  1:
+    2024-10-01: 0
+  2:
+    2024-10-01: 78
+    2025-10-01: 0
+  3:
+    2024-10-01: 92
+    2025-10-01: 95
+
+39:
+  1:
+    2024-10-01: 0
+  2:
+    2024-10-01: 0
+  3:
+    2024-10-01: 83
+    2025-10-01: 86
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Arkansas LIHEAP fuel oil benefit matrix
+  propagate_metadata_to_children: true
+  breakdown:
+    - range(1, 40)
+    - range(1, 4)
+  breakdown_labels:
+    - Monthly countable income band
+    - Household size group
+  reference:
+    - title: "Arkansas FY2026 Winter Benefits Matrix, Fuel Oil #page 1-2"
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Benefit-Matix_2026_Fuel-Oil.pdf#page=1
+    - title: "Arkansas FY2025 Benefits Matrix, Fuel Oil #page 1-2"
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Benefit-Matix_2025_Fuel-Oil.pdf#page=1
diff --git a/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/payment/matrix/natural_gas.yaml b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/payment/matrix/natural_gas.yaml
new file mode 100644
index 00000000000..454dc20cb2f
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/payment/matrix/natural_gas.yaml
@@ -0,0 +1,356 @@
+description: Arkansas provides this regular heating benefit for households using natural gas under the Low Income Home Energy Assistance Program.
+# Cells with one entry apply in both FY2025 and FY2026.
+
+1:
+  1:
+    2024-10-01: 308
+  2:
+    2024-10-01: 366
+  3:
+    2024-10-01: 437
+
+2:
+  1:
+    2024-10-01: 295
+  2:
+    2024-10-01: 350
+  3:
+    2024-10-01: 422
+
+3:
+  1:
+    2024-10-01: 280
+  2:
+    2024-10-01: 338
+  3:
+    2024-10-01: 409
+
+4:
+  1:
+    2024-10-01: 265
+  2:
+    2024-10-01: 324
+  3:
+    2024-10-01: 394
+
+5:
+  1:
+    2024-10-01: 253
+  2:
+    2024-10-01: 308
+  3:
+    2024-10-01: 380
+
+6:
+  1:
+    2024-10-01: 238
+  2:
+    2024-10-01: 295
+  3:
+    2024-10-01: 366
+
+7:
+  1:
+    2024-10-01: 227
+  2:
+    2024-10-01: 283
+  3:
+    2024-10-01: 350
+
+8:
+  1:
+    2024-10-01: 221
+  2:
+    2024-10-01: 272
+  3:
+    2024-10-01: 338
+
+9:
+  1:
+    2024-10-01: 216
+  2:
+    2024-10-01: 265
+  3:
+    2024-10-01: 324
+
+10:
+  1:
+    2024-10-01: 210
+  2:
+    2024-10-01: 258
+  3:
+    2024-10-01: 308
+
+11:
+  1:
+    2024-10-01: 203
+  2:
+    2024-10-01: 250
+  3:
+    2024-10-01: 295
+
+12:
+  1:
+    2024-10-01: 197
+  2:
+    2024-10-01: 245
+  3:
+    2024-10-01: 280
+
+13:
+  1:
+    2024-10-01: 190
+  2:
+    2024-10-01: 238
+  3:
+    2024-10-01: 265
+
+14:
+  1:
+    2024-10-01: 182
+  2:
+    2024-10-01: 230
+  3:
+    2024-10-01: 253
+
+15:
+  1:
+    2024-10-01: 175
+  2:
+    2024-10-01: 223
+  3:
+    2024-10-01: 240
+
+16:
+  1:
+    2024-10-01: 168
+  2:
+    2024-10-01: 216
+  3:
+    2024-10-01: 232
+
+17:
+  1:
+    2024-10-01: 161
+  2:
+    2024-10-01: 209
+  3:
+    2024-10-01: 224
+
+18:
+  1:
+    2024-10-01: 154
+  2:
+    2024-10-01: 202
+  3:
+    2024-10-01: 216
+
+19:
+  1:
+    2024-10-01: 146
+  2:
+    2024-10-01: 194
+  3:
+    2024-10-01: 209
+
+20:
+  1:
+    2024-10-01: 139
+  2:
+    2024-10-01: 187
+  3:
+    2024-10-01: 200
+
+21:
+  1:
+    2024-10-01: 132
+  2:
+    2024-10-01: 181
+  3:
+    2024-10-01: 193
+
+22:
+  1:
+    2024-10-01: 127
+  2:
+    2024-10-01: 174
+  3:
+    2024-10-01: 185
+
+23:
+  1:
+    2024-10-01: 121
+  2:
+    2024-10-01: 167
+  3:
+    2024-10-01: 178
+
+24:
+  1:
+    2024-10-01: 115
+  2:
+    2024-10-01: 160
+  3:
+    2024-10-01: 170
+    2025-10-01: 169
+
+25:
+  1:
+    2024-10-01: 112
+  2:
+    2024-10-01: 152
+  3:
+    2024-10-01: 163
+    2025-10-01: 162
+
+26:
+  1:
+    2024-10-01: 107
+  2:
+    2024-10-01: 145
+  3:
+    2024-10-01: 156
+    2025-10-01: 154
+
+27:
+  1:
+    2024-10-01: 103
+  2:
+    2024-10-01: 138
+  3:
+    2024-10-01: 150
+    2025-10-01: 146
+
+28:
+  1:
+    2024-10-01: 98
+  2:
+    2024-10-01: 131
+  3:
+    2024-10-01: 143
+    2025-10-01: 138
+
+29:
+  1:
+    2024-10-01: 95
+  2:
+    2024-10-01: 124
+  3:
+    2024-10-01: 136
+    2025-10-01: 131
+
+30:
+  1:
+    2024-10-01: 90
+  2:
+    2024-10-01: 116
+  3:
+    2024-10-01: 128
+    2025-10-01: 122
+
+31:
+  1:
+    2024-10-01: 84
+  2:
+    2024-10-01: 110
+    2025-10-01: 109
+  3:
+    2024-10-01: 121
+    2025-10-01: 115
+
+32:
+  1:
+    2024-10-01: 79
+  2:
+    2024-10-01: 103
+    2025-10-01: 102
+  3:
+    2024-10-01: 114
+    2025-10-01: 107
+
+33:
+  1:
+    2024-10-01: 73
+  2:
+    2024-10-01: 96
+    2025-10-01: 95
+  3:
+    2024-10-01: 107
+    2025-10-01: 100
+
+34:
+  1:
+    2024-10-01: 68
+  2:
+    2024-10-01: 89
+    2025-10-01: 88
+  3:
+    2024-10-01: 100
+    2025-10-01: 91
+
+35:
+  1:
+    2024-10-01: 64
+    2025-10-01: 62
+  2:
+    2024-10-01: 82
+    2025-10-01: 80
+  3:
+    2024-10-01: 92
+    2025-10-01: 84
+
+36:
+  1:
+    2024-10-01: 60
+    2025-10-01: 0
+  2:
+    2024-10-01: 74
+    2025-10-01: 73
+  3:
+    2024-10-01: 85
+    2025-10-01: 76
+
+37:
+  1:
+    2024-10-01: 60
+    2025-10-01: 0
+  2:
+    2024-10-01: 60
+    2025-10-01: 66
+  3:
+    2024-10-01: 60
+    2025-10-01: 68
+
+38:
+  1:
+    2024-10-01: 0
+  2:
+    2024-10-01: 60
+    2025-10-01: 0
+  3:
+    2024-10-01: 60
+
+39:
+  1:
+    2024-10-01: 0
+  2:
+    2024-10-01: 0
+  3:
+    2024-10-01: 60
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Arkansas LIHEAP natural gas benefit matrix
+  propagate_metadata_to_children: true
+  breakdown:
+    - range(1, 40)
+    - range(1, 4)
+  breakdown_labels:
+    - Monthly countable income band
+    - Household size group
+  reference:
+    - title: "Arkansas FY2026 Winter Benefits Matrix, Natural Gas #page 1-2"
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Benefit-Matix_2026_Natural-Gas.pdf#page=1
+    - title: "Arkansas FY2025 Benefits Matrix, Natural Gas #page 1-2"
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Benefit-Matix_2025_Natural-Gas.pdf#page=1
diff --git a/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/payment/matrix/other.yaml b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/payment/matrix/other.yaml
new file mode 100644
index 00000000000..7b264691dc9
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/payment/matrix/other.yaml
@@ -0,0 +1,335 @@
+description: Arkansas provides this regular heating benefit for households using other heating fuels under the Low Income Home Energy Assistance Program.
+# Cells with one entry apply in both FY2025 and FY2026.
+
+1:
+  1:
+    2024-10-01: 289
+  2:
+    2024-10-01: 344
+  3:
+    2024-10-01: 410
+
+2:
+  1:
+    2024-10-01: 277
+  2:
+    2024-10-01: 330
+  3:
+    2024-10-01: 397
+
+3:
+  1:
+    2024-10-01: 263
+  2:
+    2024-10-01: 318
+  3:
+    2024-10-01: 384
+
+4:
+  1:
+    2024-10-01: 250
+  2:
+    2024-10-01: 305
+  3:
+    2024-10-01: 370
+
+5:
+  1:
+    2024-10-01: 238
+  2:
+    2024-10-01: 289
+  3:
+    2024-10-01: 358
+
+6:
+  1:
+    2024-10-01: 223
+  2:
+    2024-10-01: 277
+  3:
+    2024-10-01: 344
+
+7:
+  1:
+    2024-10-01: 214
+  2:
+    2024-10-01: 266
+  3:
+    2024-10-01: 330
+
+8:
+  1:
+    2024-10-01: 208
+  2:
+    2024-10-01: 257
+  3:
+    2024-10-01: 318
+
+9:
+  1:
+    2024-10-01: 203
+  2:
+    2024-10-01: 250
+  3:
+    2024-10-01: 305
+
+10:
+  1:
+    2024-10-01: 198
+  2:
+    2024-10-01: 244
+  3:
+    2024-10-01: 289
+
+11:
+  1:
+    2024-10-01: 191
+  2:
+    2024-10-01: 235
+  3:
+    2024-10-01: 277
+
+12:
+  1:
+    2024-10-01: 185
+  2:
+    2024-10-01: 230
+  3:
+    2024-10-01: 263
+
+13:
+  1:
+    2024-10-01: 178
+  2:
+    2024-10-01: 223
+  3:
+    2024-10-01: 250
+
+14:
+  1:
+    2024-10-01: 172
+  2:
+    2024-10-01: 216
+  3:
+    2024-10-01: 238
+
+15:
+  1:
+    2024-10-01: 164
+  2:
+    2024-10-01: 210
+  3:
+    2024-10-01: 226
+
+16:
+  1:
+    2024-10-01: 158
+  2:
+    2024-10-01: 203
+  3:
+    2024-10-01: 218
+
+17:
+  1:
+    2024-10-01: 151
+  2:
+    2024-10-01: 197
+  3:
+    2024-10-01: 211
+
+18:
+  1:
+    2024-10-01: 144
+  2:
+    2024-10-01: 190
+  3:
+    2024-10-01: 203
+
+19:
+  1:
+    2024-10-01: 138
+  2:
+    2024-10-01: 184
+  3:
+    2024-10-01: 197
+
+20:
+  1:
+    2024-10-01: 131
+  2:
+    2024-10-01: 176
+  3:
+    2024-10-01: 188
+
+21:
+  1:
+    2024-10-01: 125
+  2:
+    2024-10-01: 170
+  3:
+    2024-10-01: 182
+
+22:
+  1:
+    2024-10-01: 119
+  2:
+    2024-10-01: 163
+  3:
+    2024-10-01: 174
+
+23:
+  1:
+    2024-10-01: 114
+  2:
+    2024-10-01: 156
+  3:
+    2024-10-01: 167
+
+24:
+  1:
+    2024-10-01: 109
+  2:
+    2024-10-01: 150
+  3:
+    2024-10-01: 161
+
+25:
+  1:
+    2024-10-01: 104
+  2:
+    2024-10-01: 143
+  3:
+    2024-10-01: 154
+
+26:
+  1:
+    2024-10-01: 101
+  2:
+    2024-10-01: 137
+  3:
+    2024-10-01: 148
+
+27:
+  1:
+    2024-10-01: 97
+  2:
+    2024-10-01: 130
+  3:
+    2024-10-01: 140
+
+28:
+  1:
+    2024-10-01: 92
+  2:
+    2024-10-01: 124
+  3:
+    2024-10-01: 134
+
+29:
+  1:
+    2024-10-01: 89
+  2:
+    2024-10-01: 116
+  3:
+    2024-10-01: 127
+
+30:
+  1:
+    2024-10-01: 85
+  2:
+    2024-10-01: 110
+  3:
+    2024-10-01: 121
+
+31:
+  1:
+    2024-10-01: 79
+  2:
+    2024-10-01: 103
+  3:
+    2024-10-01: 114
+
+32:
+  1:
+    2024-10-01: 74
+  2:
+    2024-10-01: 97
+  3:
+    2024-10-01: 107
+
+33:
+  1:
+    2024-10-01: 68
+  2:
+    2024-10-01: 90
+  3:
+    2024-10-01: 101
+
+34:
+  1:
+    2024-10-01: 64
+  2:
+    2024-10-01: 83
+  3:
+    2024-10-01: 94
+
+35:
+  1:
+    2024-10-01: 60
+  2:
+    2024-10-01: 77
+  3:
+    2024-10-01: 88
+
+36:
+  1:
+    2024-10-01: 60
+    2025-10-01: 0
+  2:
+    2024-10-01: 70
+  3:
+    2024-10-01: 80
+
+37:
+  1:
+    2024-10-01: 60
+    2025-10-01: 0
+  2:
+    2024-10-01: 64
+  3:
+    2024-10-01: 74
+
+38:
+  1:
+    2024-10-01: 0
+  2:
+    2024-10-01: 60
+    2025-10-01: 0
+  3:
+    2024-10-01: 67
+
+39:
+  1:
+    2024-10-01: 0
+  2:
+    2024-10-01: 0
+  3:
+    2024-10-01: 0
+    2025-10-01: 61
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Arkansas LIHEAP other heating fuels benefit matrix
+  propagate_metadata_to_children: true
+  breakdown:
+    - range(1, 40)
+    - range(1, 4)
+  breakdown_labels:
+    - Monthly countable income band
+    - Household size group
+  reference:
+    - title: "Arkansas FY2026 Winter Benefits Matrix, Other Heating Fuels #page 1-2"
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Benefit-Matix_2026_Other-Wood-Pellets.pdf#page=1
+    - title: "Arkansas FY2025 Benefits Matrix, Other Heating Fuels #page 1-2"
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Benefit-Matix_2025_Other-Wood-Pellets.pdf#page=1
diff --git a/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/payment/matrix/propane.yaml b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/payment/matrix/propane.yaml
new file mode 100644
index 00000000000..bf697648d60
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/payment/matrix/propane.yaml
@@ -0,0 +1,343 @@
+description: Arkansas provides this regular heating benefit for households using propane under the Low Income Home Energy Assistance Program.
+# Cells with one entry apply in both FY2025 and FY2026.
+
+1:
+  1:
+    2024-10-01: 397
+  2:
+    2024-10-01: 472
+  3:
+    2024-10-01: 563
+
+2:
+  1:
+    2024-10-01: 380
+  2:
+    2024-10-01: 451
+  3:
+    2024-10-01: 545
+
+3:
+  1:
+    2024-10-01: 360
+  2:
+    2024-10-01: 436
+  3:
+    2024-10-01: 527
+
+4:
+  1:
+    2024-10-01: 342
+  2:
+    2024-10-01: 418
+  3:
+    2024-10-01: 506
+
+5:
+  1:
+    2024-10-01: 326
+  2:
+    2024-10-01: 397
+  3:
+    2024-10-01: 490
+
+6:
+  1:
+    2024-10-01: 306
+  2:
+    2024-10-01: 380
+  3:
+    2024-10-01: 472
+
+7:
+  1:
+    2024-10-01: 293
+  2:
+    2024-10-01: 365
+  3:
+    2024-10-01: 451
+
+8:
+  1:
+    2024-10-01: 284
+  2:
+    2024-10-01: 352
+  3:
+    2024-10-01: 436
+
+9:
+  1:
+    2024-10-01: 278
+  2:
+    2024-10-01: 342
+  3:
+    2024-10-01: 418
+
+10:
+  1:
+    2024-10-01: 271
+  2:
+    2024-10-01: 334
+  3:
+    2024-10-01: 397
+
+11:
+  1:
+    2024-10-01: 262
+  2:
+    2024-10-01: 323
+  3:
+    2024-10-01: 380
+
+12:
+  1:
+    2024-10-01: 253
+  2:
+    2024-10-01: 314
+  3:
+    2024-10-01: 360
+
+13:
+  1:
+    2024-10-01: 244
+  2:
+    2024-10-01: 306
+  3:
+    2024-10-01: 342
+
+14:
+  1:
+    2024-10-01: 235
+  2:
+    2024-10-01: 296
+  3:
+    2024-10-01: 326
+
+15:
+  1:
+    2024-10-01: 226
+  2:
+    2024-10-01: 288
+  3:
+    2024-10-01: 310
+
+16:
+  1:
+    2024-10-01: 216
+  2:
+    2024-10-01: 278
+  3:
+    2024-10-01: 299
+
+17:
+  1:
+    2024-10-01: 208
+  2:
+    2024-10-01: 269
+  3:
+    2024-10-01: 289
+
+18:
+  1:
+    2024-10-01: 198
+  2:
+    2024-10-01: 260
+  3:
+    2024-10-01: 278
+
+19:
+  1:
+    2024-10-01: 190
+  2:
+    2024-10-01: 251
+  3:
+    2024-10-01: 269
+
+20:
+  1:
+    2024-10-01: 180
+  2:
+    2024-10-01: 242
+  3:
+    2024-10-01: 258
+
+21:
+  1:
+    2024-10-01: 170
+  2:
+    2024-10-01: 233
+  3:
+    2024-10-01: 250
+
+22:
+  1:
+    2024-10-01: 163
+  2:
+    2024-10-01: 223
+  3:
+    2024-10-01: 239
+
+23:
+  1:
+    2024-10-01: 156
+  2:
+    2024-10-01: 215
+  3:
+    2024-10-01: 229
+
+24:
+  1:
+    2024-10-01: 149
+  2:
+    2024-10-01: 205
+  3:
+    2024-10-01: 220
+
+25:
+  1:
+    2024-10-01: 144
+  2:
+    2024-10-01: 197
+  3:
+    2024-10-01: 211
+
+26:
+  1:
+    2024-10-01: 138
+  2:
+    2024-10-01: 187
+  3:
+    2024-10-01: 202
+
+27:
+  1:
+    2024-10-01: 132
+  2:
+    2024-10-01: 178
+  3:
+    2024-10-01: 193
+
+28:
+  1:
+    2024-10-01: 127
+  2:
+    2024-10-01: 169
+  3:
+    2024-10-01: 184
+
+29:
+  1:
+    2024-10-01: 121
+  2:
+    2024-10-01: 160
+  3:
+    2024-10-01: 174
+
+30:
+  1:
+    2024-10-01: 116
+  2:
+    2024-10-01: 151
+  3:
+    2024-10-01: 166
+
+31:
+  1:
+    2024-10-01: 109
+    2025-10-01: 110
+  2:
+    2024-10-01: 142
+  3:
+    2024-10-01: 156
+
+32:
+  1:
+    2024-10-01: 102
+    2025-10-01: 106
+  2:
+    2024-10-01: 132
+  3:
+    2024-10-01: 148
+
+33:
+  1:
+    2024-10-01: 95
+    2025-10-01: 100
+  2:
+    2024-10-01: 124
+  3:
+    2024-10-01: 138
+
+34:
+  1:
+    2024-10-01: 88
+    2025-10-01: 95
+  2:
+    2024-10-01: 114
+  3:
+    2024-10-01: 128
+
+35:
+  1:
+    2024-10-01: 80
+    2025-10-01: 89
+  2:
+    2024-10-01: 106
+  3:
+    2024-10-01: 119
+    2025-10-01: 120
+
+36:
+  1:
+    2024-10-01: 73
+    2025-10-01: 0
+  2:
+    2024-10-01: 96
+  3:
+    2024-10-01: 110
+
+37:
+  1:
+    2024-10-01: 66
+    2025-10-01: 0
+  2:
+    2024-10-01: 86
+  3:
+    2024-10-01: 109
+    2025-10-01: 102
+
+38:
+  1:
+    2024-10-01: 0
+  2:
+    2024-10-01: 77
+    2025-10-01: 0
+  3:
+    2024-10-01: 100
+    2025-10-01: 92
+
+39:
+  1:
+    2024-10-01: 0
+  2:
+    2024-10-01: 0
+  3:
+    2024-10-01: 90
+    2025-10-01: 83
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Arkansas LIHEAP propane benefit matrix
+  propagate_metadata_to_children: true
+  breakdown:
+    - range(1, 40)
+    - range(1, 4)
+  breakdown_labels:
+    - Monthly countable income band
+    - Household size group
+  reference:
+    - title: "Arkansas FY2026 Winter Benefits Matrix, Propane #page 1-2"
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Benefit-Matix_2026_Propane.pdf#page=1
+    - title: "Arkansas FY2025 Benefits Matrix, Propane #page 1-2"
+      href: https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Benefit-Matix_2025_Propane.pdf#page=1
diff --git a/policyengine_us/programs.yaml b/policyengine_us/programs.yaml
index 42063393357..28f7ac33694 100644
--- a/policyengine_us/programs.yaml
+++ b/policyengine_us/programs.yaml
@@ -808,7 +808,7 @@ programs:
     category: Benefits
     agency: HHS
     status: partial
-    coverage: AL, DC, GA, Riverside County, MA, FL, IL, IN, KS, KY, MD, MS, NC, NE, NJ, NY, OH, OK, OR, SD, RI, TX
+    coverage: AR, AL, DC, GA, Riverside County, MA, FL, IL, IN, KS, KY, MD, MS, NC, NE, NJ, NY, OH, OK, OR, SD, RI, TX
     state_implementations:
       - state: AL
         status: partial
@@ -818,6 +818,13 @@ programs:
         parameter_prefix: gov.states.al.adeca.liheap
         verified_years: "2026"
         notes: FY2026 regular heating with the HUD allowance deduction and the funded IIJA supplement. Crisis, cooling, weatherization and equipment assistance are out of scope.
+      - state: AR
+        status: partial
+        name: Arkansas LIHEAP
+        full_name: Arkansas Low Income Home Energy Assistance Program
+        variable: ar_liheap
+        parameter_prefix: gov.states.ar.ee.aeo.liheap
+        notes: FY2025-FY2026 regular heating matrices and income limits are checked; income rules follow the FFY 2025 manual (no FY2026 manual was found), and other years are unverified. Crisis, cooling, weatherization and equipment assistance are out of scope.
       - state: GA
         status: partial
         name: Georgia LIHEAP
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/ee/aeo/liheap/ar_liheap.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/ee/aeo/liheap/ar_liheap.yaml
new file mode 100644
index 00000000000..6f1120caa45
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ar/ee/aeo/liheap/ar_liheap.yaml
@@ -0,0 +1,599 @@
+# Official FY2026 gas matrix: monthly 370-429 gives 227 for size 1-2; monthly 2130-2347 gives 68; zero income gives 308. Oil zero-income size 5+ gives 570. The 20 percent earned disregard applies before these lookups.
+# TEA now counts through take-up-gated tanf, so Cases 1 and 3 pin ar_tea to 0 to keep their
+# household-size and zero-income checks; TEA counting is covered in ar_liheap_countable_income.yaml.
+
+- name: Case 1, a nonqualified parents full counted income uses two qualified children for the grant.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 40
+        immigration_status: UNDOCUMENTED
+        ssi: 0
+        employment_income: 6_000
+      person2:
+        age: 12
+        immigration_status: CITIZEN
+        ssi: 0
+      person3:
+        age: 8
+        immigration_status: CITIZEN
+        ssi: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        heating_type: NATURAL_GAS
+        heating_expense: 50
+        ar_tea: 0
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: AR
+  output:
+    ar_liheap_household_size: 2
+    ar_liheap_countable_income: 4_800
+    ar_liheap_income_limit: 36_840
+    ar_liheap_matrix_amount: 227
+    ar_liheap: 227
+
+# Manual p58 rounds MCI to whole dollars. Alimony counts in full (rental income would
+# take the 20% disregard): 28164 / 12 = 2347 and 28164.12 / 12 = 2347.01 rounds to 2347,
+# so a one-cent monthly excess stays within the 2347 size-one limit; gas 2130-2347 pays
+# 68 for 1&2.
+- name: Case 2, a one cent monthly alimony excess rounds away at the one person limit.
+  period: 2026
+  input:
+    state_code: [AR, AR]
+    age: [40, 40]
+    immigration_status: [CITIZEN, CITIZEN]
+    ssi: [0, 0]
+    employment_income: [0, 0]
+    heating_type: [NATURAL_GAS, NATURAL_GAS]
+    heating_expense: [1_200, 1_200]
+    alimony_income: [28_164, 28_164.12]
+  output:
+    ar_liheap: [68, 68]
+
+- name: Case 3, five qualified household members receive the large household oil grant.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 40
+        immigration_status: CITIZEN
+        ssi: 0
+      person2:
+        age: 39
+        immigration_status: CITIZEN
+        ssi: 0
+      person3:
+        age: 12
+        immigration_status: CITIZEN
+        ssi: 0
+      person4:
+        age: 8
+        immigration_status: CITIZEN
+        ssi: 0
+      person5:
+        age: 4
+        immigration_status: CITIZEN
+        ssi: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4, person5]
+        heating_type: FUEL_OIL
+        heating_expense: 100
+        ar_tea: 0
+    households:
+      household:
+        members: [person1, person2, person3, person4, person5]
+        state_code: AR
+  output:
+    ar_liheap_household_size: 5
+    ar_liheap: 570
+
+- name: Case 4, the final grant follows heat in rent eligibility without an expense cap.
+  period: 2026
+  input:
+    state_code: [AR, AR, AR]
+    age: [40, 40, 40]
+    immigration_status: [CITIZEN, CITIZEN, CITIZEN]
+    ssi: [0, 0, 0]
+    employment_income: [0, 0, 0]
+    heating_type: [NATURAL_GAS, NATURAL_GAS, NATURAL_GAS]
+    heating_expense: [0, 0, 10]
+    heat_expense_included_in_rent: [true, true, true]
+    receives_housing_assistance: [false, true, true]
+  output:
+    ar_liheap: [308, 0, 308]
+
+- name: Case 5, a mixed state population pays only Arkansas households.
+  period: 2026
+  input:
+    state_code: [AR, GA]
+    age: [40, 40]
+    immigration_status: [CITIZEN, CITIZEN]
+    ssi: [0, 0]
+    employment_income: [0, 0]
+    heating_type: [NATURAL_GAS, NATURAL_GAS]
+    heating_expense: [10, 10]
+  output:
+    ar_liheap: [308, 0]
+
+# FY2025: wages 21000x0.8=16800, MCI 1400; size-one limit 2251 (x12=27012).
+# FFY2025 electric row 1390-1449 pays 91 for 1&2 (the FY2026 row pays 88).
+- name: Case 6, FY2025 electric grant for a one person household.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 45
+        immigration_status: CITIZEN
+        ssi: 0
+        employment_income: 21_000
+    spm_units:
+      spm_unit:
+        members: [person1]
+        heating_type: ELECTRICITY
+        pre_subsidy_electricity_expense: 1_800
+        ar_tea: 0
+    households:
+      household:
+        members: [person1]
+        state_code: AR
+  output:
+    ar_liheap_household_size: 1
+    ar_liheap_countable_income: 16_800
+    ar_liheap_income_limit: 27_012
+    ar_liheap_eligible: true
+    ar_liheap_matrix_amount: 91
+    ar_liheap: 91
+
+# FY2025: wages 34500x0.8=27600, MCI 2300; size-three limit 3636 (x12=43632).
+# FFY2025 electric row 2250-2944 pays 64 for 3&4 (FY2026 puts 2300 in 2130-2347, paying 70).
+- name: Case 7, FY2025 electric grant uses the FY2025 income bands.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 32
+        immigration_status: CITIZEN
+        ssi: 0
+        employment_income: 34_500
+      person2:
+        age: 10
+        immigration_status: CITIZEN
+        ssi: 0
+      person3:
+        age: 6
+        immigration_status: CITIZEN
+        ssi: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        heating_type: ELECTRICITY
+        pre_subsidy_electricity_expense: 2_100
+        ar_tea: 0
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: AR
+  output:
+    ar_liheap_household_size: 3
+    ar_liheap_countable_income: 27_600
+    ar_liheap_income_limit: 43_632
+    ar_liheap_eligible: true
+    ar_liheap_matrix_amount: 64
+    ar_liheap: 64
+
+# Boundary: FY2025 size 7 uses 150% FPG, 47340x1.5/12=5917.50 -> 5918 (x12=71016); 60% SMI would be 5844.
+# Wages (50000+38500)x0.8=70800, MCI 5900, so eligible; FFY2025 electric 5140-Max pays 60 for 5&up.
+- name: Case 8, FY2025 seven person household between the SMI and FPG limits is paid.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 40
+        immigration_status: CITIZEN
+        ssi: 0
+        employment_income: 50_000
+      person2:
+        age: 38
+        immigration_status: CITIZEN
+        ssi: 0
+        employment_income: 38_500
+      person3:
+        age: 16
+        immigration_status: CITIZEN
+        ssi: 0
+      person4:
+        age: 14
+        immigration_status: CITIZEN
+        ssi: 0
+      person5:
+        age: 11
+        immigration_status: CITIZEN
+        ssi: 0
+      person6:
+        age: 8
+        immigration_status: CITIZEN
+        ssi: 0
+      person7:
+        age: 5
+        immigration_status: CITIZEN
+        ssi: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4, person5, person6, person7]
+        heating_type: ELECTRICITY
+        pre_subsidy_electricity_expense: 2_400
+        ar_tea: 0
+    households:
+      household:
+        members: [person1, person2, person3, person4, person5, person6, person7]
+        state_code: AR
+  output:
+    ar_liheap_household_size: 7
+    ar_liheap_countable_income: 70_800
+    ar_liheap_income_limit: 71_016
+    ar_liheap_eligible: true
+    ar_liheap_matrix_amount: 60
+    ar_liheap: 60
+
+# FY2025 Medicare-net Social Security (plan 1.9 p6; manual 4.7.2 p59): 2025 Part B 185x12=2220;
+# 26400-2220=24180, MCI 2015; size-one limit 27012; FFY2025 gas 2010-2129 pays 73 for 1&2.
+- name: Case 9, FY2025 Social Security net of the Part B premium sets the gas grant.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 67
+        immigration_status: CITIZEN
+        ssi: 0
+        social_security: 26_400
+        medicare_part_b_premium: 2_220
+    spm_units:
+      spm_unit:
+        members: [person1]
+        heating_type: NATURAL_GAS
+        gas_expense: 900
+        ar_tea: 0
+    households:
+      household:
+        members: [person1]
+        state_code: AR
+  output:
+    ar_liheap_household_size: 1
+    ar_liheap_countable_income: 24_180
+    ar_liheap_income_limit: 27_012
+    ar_liheap_eligible: true
+    ar_liheap_matrix_amount: 73
+    ar_liheap: 73
+
+# 2026 Part B 202.90x12=2434.80; 29400-2434.80=26965.20, MCI 2247.10 -> 2247 (x12=26964) <= 28164.
+# Gross Social Security (2450/month) would exceed the 2347 limit. Gas 2130-2347 pays 68 for 1&2.
+- name: Case 10, netting the Part B premium makes a Social Security recipient eligible.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 70
+        immigration_status: CITIZEN
+        ssi: 0
+        social_security: 29_400
+        medicare_part_b_premium: 2_434.8
+    spm_units:
+      spm_unit:
+        members: [person1]
+        heating_type: NATURAL_GAS
+        gas_expense: 900
+        ar_tea: 0
+    households:
+      household:
+        members: [person1]
+        state_code: AR
+  output:
+    ar_liheap_household_size: 1
+    ar_liheap_countable_income: 26_964
+    ar_liheap_income_limit: 28_164
+    ar_liheap_eligible: true
+    ar_liheap_matrix_amount: 68
+    ar_liheap: 68
+
+# Per-source floor: farm rent is an earned source (manual p165) and its 1000 loss counts
+# as 0, so 36000 x 0.8 = 28800 > 28164 and no grant is paid. Netting the loss would give
+# (36000 - 1000) x 0.8 = 28000, MCI 2333 (27996), eligible, and a 68 grant.
+# The ungated gas row 2348-3070 shows 62 for 1&2.
+- name: Case 11, a farm rent loss does not make a wage earner eligible.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 40
+        immigration_status: CITIZEN
+        ssi: 0
+        employment_income: 36_000
+        farm_rent_income: -1_000
+    spm_units:
+      spm_unit:
+        members: [person1]
+        heating_type: NATURAL_GAS
+        gas_expense: 900
+        ar_tea: 0
+    households:
+      household:
+        members: [person1]
+        state_code: AR
+  output:
+    ar_liheap_household_size: 1
+    ar_liheap_countable_income: 28_800
+    ar_liheap_income_limit: 28_164
+    ar_liheap_eligible: false
+    ar_liheap_matrix_amount: 62
+    ar_liheap: 0
+
+# Boundary: manual p58 half-up MCI rounding at the 2347 size-one limit.
+# 28169.88/12=2347.49 -> 2347 (28164, eligible, gas 2130-2347 pays 68);
+# 28170/12=2347.50 -> 2348 (28176 > 28164, ineligible; ungated gas 2348-3070 shows 62).
+- name: Case 12, half-up rounding decides eligibility at the income limit.
+  period: 2026
+  input:
+    state_code: [AR, AR]
+    age: [60, 60]
+    immigration_status: [CITIZEN, CITIZEN]
+    ssi: [0, 0]
+    heating_type: [NATURAL_GAS, NATURAL_GAS]
+    gas_expense: [900, 900]
+    ar_tea: [0, 0]
+    pension_income: [28_169.88, 28_170]
+  output:
+    ar_liheap_countable_income: [28_164, 28_176]
+    ar_liheap_income_limit: [28_164, 28_164]
+    ar_liheap_eligible: [true, false]
+    ar_liheap_matrix_amount: [68, 62]
+    ar_liheap: [68, 0]
+
+# Boundary: half-up rounding moves MCI 69.50 into the 70-129 band. Alimony counts in
+# full.
+# 833.88 / 12 = 69.49 -> 69 (828), electric 0-69 pays 242 for 1&2;
+# 834 / 12 = 69.50 -> 70 (840), 70-129 pays 233.
+- name: Case 13, half-up rounding of alimony decides the income band.
+  period: 2026
+  input:
+    state_code: [AR, AR]
+    age: [30, 30]
+    immigration_status: [CITIZEN, CITIZEN]
+    ssi: [0, 0]
+    heating_type: [ELECTRICITY, ELECTRICITY]
+    pre_subsidy_electricity_expense: [1_800, 1_800]
+    ar_tea: [0, 0]
+    alimony_income: [833.88, 834]
+  output:
+    ar_liheap_countable_income: [828, 840]
+    ar_liheap_eligible: [true, true]
+    ar_liheap_matrix_amount: [242, 233]
+    ar_liheap: [242, 233]
+
+# Case 3's family with TEA received: manual Appendix E p155 counts TEA, read through take-up-gated tanf.
+# Five-person TEA maximum $286/month x 12 = 3432; MCI 286 (whole); size-five limit 5236 (62832).
+# FY2026 fuel oil 250-309 pays 497 for 5&up, down from 570 at zero income (0-69).
+- name: Case 14, received TEA lowers the large household oil grant.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 40
+        immigration_status: CITIZEN
+        ssi: 0
+      person2:
+        age: 39
+        immigration_status: CITIZEN
+        ssi: 0
+      person3:
+        age: 12
+        immigration_status: CITIZEN
+        ssi: 0
+      person4:
+        age: 8
+        immigration_status: CITIZEN
+        ssi: 0
+      person5:
+        age: 4
+        immigration_status: CITIZEN
+        ssi: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4, person5]
+        heating_type: FUEL_OIL
+        heating_expense: 100
+        ar_tea: 3_432
+        takes_up_tanf_if_eligible: true
+    households:
+      household:
+        members: [person1, person2, person3, person4, person5]
+        state_code: AR
+  output:
+    tanf: 3_432
+    ar_liheap_household_size: 5
+    ar_liheap_countable_income: 3_432
+    ar_liheap_income_limit: 62_832
+    ar_liheap_eligible: true
+    ar_liheap_matrix_amount: 497
+    ar_liheap: 497
+
+# Manual Appendix F p162 counts interest only over $200 a month: 3000 - 200 x 12 = 600.
+# Pension 12000 + 600 = 12600; MCI 1050; size-one limit 28164; electric 1030-1089 pays
+# 121 for 1&2. Counting all interest would give MCI 1250 and the 1210-1269 row, 104.
+- name: Case 15, only interest above the monthly disregard lowers the electric grant.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 62
+        immigration_status: CITIZEN
+        ssi: 0
+        pension_income: 12_000
+        interest_income: 3_000
+    spm_units:
+      spm_unit:
+        members: [person1]
+        heating_type: ELECTRICITY
+        pre_subsidy_electricity_expense: 1_800
+        ar_tea: 0
+    households:
+      household:
+        members: [person1]
+        state_code: AR
+  output:
+    ar_liheap_household_size: 1
+    ar_liheap_countable_income: 12_600
+    ar_liheap_income_limit: 28_164
+    ar_liheap_eligible: true
+    ar_liheap_matrix_amount: 121
+    ar_liheap: 121
+
+# Manual Appendix F p165 treats rental property as self-employment, so the 20% disregard
+# applies: 30000 x 0.8 = 24000, MCI 2000 <= 2347 size-one limit; gas 1990-2009 pays 79
+# for 1&2. Gross rental of 2500 a month would exceed the limit.
+- name: Case 16, the self employment disregard makes a landlord eligible.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 58
+        immigration_status: CITIZEN
+        ssi: 0
+        rental_income: 30_000
+    spm_units:
+      spm_unit:
+        members: [person1]
+        heating_type: NATURAL_GAS
+        gas_expense: 900
+        ar_tea: 0
+    households:
+      household:
+        members: [person1]
+        state_code: AR
+  output:
+    ar_liheap_household_size: 1
+    ar_liheap_countable_income: 24_000
+    ar_liheap_income_limit: 28_164
+    ar_liheap_eligible: true
+    ar_liheap_matrix_amount: 79
+    ar_liheap: 79
+
+# Current application section III excludes under-18 earnings whether or not the member
+# attends school, so countable income is 0. The FY2026 natural gas matrix awards 308 at
+# zero income for size two (limit 3_070 x 12 = 36_840).
+- name: Case 17, age 17 nonstudent earnings determine the final heating award.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 40
+        immigration_status: CITIZEN
+        ssi: 0
+      person2:
+        age: 17
+        immigration_status: CITIZEN
+        is_in_k12_school: false
+        employment_income: 48_000
+        ssi: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        heating_type: NATURAL_GAS
+        gas_expense: 1_200
+        tanf: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 0
+    ar_liheap_income_limit: 36_840
+    ar_liheap_eligible: true
+    ar_liheap: 308
+
+# At 18, a member who is not in high school (manual section 4.7, p56) or college
+# reports work income: wages 48_000 x 0.8 = 38_400 exceed the two-person FY2026 limit
+# 36_840, so no grant is paid.
+- name: Case 18, age 18 nonstudent earnings determine the final heating award.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 40
+        immigration_status: CITIZEN
+        ssi: 0
+      person2:
+        age: 18
+        immigration_status: CITIZEN
+        is_in_k12_school: false
+        is_in_secondary_school: false
+        employment_income: 48_000
+        ssi: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        heating_type: NATURAL_GAS
+        gas_expense: 1_200
+        tanf: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 38_400
+    ar_liheap_income_limit: 36_840
+    ar_liheap_eligible: false
+    ar_liheap: 0
+
+# The manual's full-time student definition (p141) and Appendix F (p159) exclude a
+# full-time college student's earnings only for a dependent of a household member up
+# to age 23. These independent students, aged 22, 23 and 24, report work income like
+# the nonstudent: 48_000 x 0.8 = 38_400, MCI 3_200, above the FY2026 one-person limit
+# 2_347 (28_164), so none is eligible.
+- name: Case 19, independent full time college students have work counted at every age.
+  period: 2026
+  input:
+    state_code: [AR, AR, AR, AR]
+    age: [22, 23, 24, 24]
+    immigration_status: [CITIZEN, CITIZEN, CITIZEN, CITIZEN]
+    is_full_time_college_student: [true, true, true, false]
+    is_tax_unit_dependent: [false, false, false, false]
+    employment_income: [48_000, 48_000, 48_000, 48_000]
+    ssi: [0, 0, 0, 0]
+    tanf: [0, 0, 0, 0]
+    heating_type: [NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS]
+    heating_expense: [1_200, 1_200, 1_200, 1_200]
+  output:
+    ar_liheap_countable_income: [38_400, 38_400, 38_400, 38_400]
+    ar_liheap_income_limit: [28_164, 28_164, 28_164, 28_164]
+    ar_liheap_eligible: [false, false, false, false]
+    ar_liheap: [0, 0, 0, 0]
+
+# No AEO matrix prices solar or unspecified heat. Case 15's retiree: pension 12_000 plus
+# interest above the $200 monthly disregard (3_000 - 2_400 = 600) = 12_600, MCI 1_050,
+# within the FY2026 one-person limit 2_347 (28_164). Solar heat billed on the electric
+# account (heat not in rent) and unspecified heat included in unsubsidized rent are
+# heating burdens, so both households are eligible, but the grant is 0 (documented
+# limitation; issue 9754 tracks the default fuel).
+- name: Case 20, solar and unspecified heat households are eligible but receive no grant.
+  period: 2026
+  input:
+    state_code: [AR, AR]
+    age: [62, 62]
+    immigration_status: [CITIZEN, CITIZEN]
+    ssi: [0, 0]
+    ar_tea: [0, 0]
+    pension_income: [12_000, 12_000]
+    interest_income: [3_000, 3_000]
+    heating_type: [SOLAR, UNSPECIFIED]
+    pre_subsidy_electricity_expense: [1_800, 0]
+    heat_expense_included_in_rent: [false, true]
+  output:
+    ar_liheap_countable_income: [12_600, 12_600]
+    ar_liheap_eligible: [true, true]
+    ar_liheap_matrix_amount: [0, 0]
+    ar_liheap: [0, 0]
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/ee/aeo/liheap/ar_liheap_household_size.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/ee/aeo/liheap/ar_liheap_household_size.yaml
new file mode 100644
index 00000000000..4a99c83a585
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ar/ee/aeo/liheap/ar_liheap_household_size.yaml
@@ -0,0 +1,63 @@
+# FFY 2025 manual sections 4.4-4.4.1 (p52), corroborated by the CSCDC applicant rights statement, item 9 (https://www.cscdc.net/rights-responsibilities-of-liheap-applicants/).
+
+- name: Case 1, qualified citizens permanent residents and asylees count in the household.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 40
+        immigration_status: CITIZEN
+        ssi: 0
+      person2:
+        age: 39
+        immigration_status: LEGAL_PERMANENT_RESIDENT
+        ssi: 0
+      person3:
+        age: 19
+        immigration_status: ASYLEE
+        ssi: 0
+      person4:
+        age: 17
+        immigration_status: DACA
+        ssi: 0
+      person5:
+        age: 8
+        immigration_status: UNDOCUMENTED
+        ssi: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4, person5]
+        heating_type: NATURAL_GAS
+        heating_expense: 1_200
+    households:
+      household:
+        members: [person1, person2, person3, person4, person5]
+        state_code: AR
+  output:
+    ar_liheap_household_size: 3
+
+# No qualified member: size 0 (manual p52 requires at least one eligible member), so the income limit is 0; without the size mask the one-person 28_164 would apply.
+- name: Case 2, a household with no qualified member has zero eligible household size.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 40
+        immigration_status: UNDOCUMENTED
+        ssi: 0
+      person2:
+        age: 8
+        immigration_status: DACA
+        ssi: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        heating_type: NATURAL_GAS
+        heating_expense: 1_200
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    ar_liheap_household_size: 0
+    ar_liheap_income_limit: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/ee/aeo/liheap/eligibility/ar_liheap_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/ee/aeo/liheap/eligibility/ar_liheap_eligible.yaml
new file mode 100644
index 00000000000..57238557ab7
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ar/ee/aeo/liheap/eligibility/ar_liheap_eligible.yaml
@@ -0,0 +1,132 @@
+# FY2026 plan items 1.4 and 2.1-2.3 (pp 5, 9-10) and the FY2026 income chart.
+
+- name: Case 1, the exact income ceiling is inclusive and does not impose an asset test.
+  period: 2026
+  input:
+    state_code: [AR, AR]
+    age: [40, 40]
+    immigration_status: [CITIZEN, CITIZEN]
+    ssi: [0, 0]
+    employment_income: [0, 0]
+    heating_type: [NATURAL_GAS, NATURAL_GAS]
+    heating_expense: [1_200, 1_200]
+    ar_liheap_countable_income: [28_164, 28_164.12]
+    spm_unit_assets: [1_000_000, 1_000_000]
+  output:
+    ar_liheap_eligible: [true, false]
+
+- name: Case 2, subsidized heat in rent requires a reported residual charge despite a general obligation flag.
+  period: 2026
+  input:
+    state_code: [AR, AR, AR, AR, AR]
+    age: [40, 40, 40, 40, 40]
+    immigration_status: [CITIZEN, CITIZEN, CITIZEN, CITIZEN, CITIZEN]
+    ssi: [0, 0, 0, 0, 0]
+    employment_income: [0, 0, 0, 0, 0]
+    heating_type: [NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS]
+    heating_expense: [0, 0, 120, 0, 120]
+    has_heating_expense: [false, true, true, true, true]
+    heat_expense_included_in_rent: [true, true, true, true, true]
+    receives_housing_assistance: [false, true, true, false, false]
+    is_in_public_housing: [false, false, false, true, true]
+  output:
+    ar_liheap_eligible: [true, false, true, false, true]
+
+- name: Case 3, a direct heating obligation can be reported without a current positive bill.
+  period: 2026
+  input:
+    state_code: [AR, AR]
+    age: [40, 40]
+    immigration_status: [CITIZEN, CITIZEN]
+    ssi: [0, 0]
+    employment_income: [0, 0]
+    heating_type: [NATURAL_GAS, NATURAL_GAS]
+    heating_expense: [0, 0]
+    has_heating_expense: [true, false]
+    heat_expense_included_in_rent: [false, false]
+  output:
+    ar_liheap_eligible: [true, false]
+
+- name: Case 4, explicit no heating and no qualified member each prevent eligibility.
+  period: 2026
+  input:
+    state_code: [AR, AR]
+    age: [40, 40]
+    immigration_status: [CITIZEN, UNDOCUMENTED]
+    ssi: [0, 0]
+    employment_income: [0, 0]
+    heating_type: [NONE, NATURAL_GAS]
+    heating_expense: [1_200, 1_200]
+  output:
+    ar_liheap_eligible: [false, false]
+
+# An aged SSI recipient (Social Security 600/month; SSI (994-(600-20))x12=4968) lives with a
+# working adult son. The State's Medicaid buy-in pays Part B for an SSI recipient, so no premium is netted.
+# 40000x0.8=32000 + 4968 + 7200 = 44168; MCI 3680.67 rounds to 3681; x12=44172 > 36840 two-person limit.
+- name: Case 5, SSI receipt does not waive the ordinary income ceiling.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 70
+        immigration_status: CITIZEN
+        ssi: 4_968
+        social_security: 7_200
+        medicare_part_b_premium: 0
+      person2:
+        age: 45
+        immigration_status: CITIZEN
+        ssi: 0
+        employment_income: 40_000
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        heating_type: NATURAL_GAS
+        heating_expense: 1_200
+        ar_tea: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 44_172
+    ar_liheap_eligible: false
+
+# Boundary: FY2025 plan 2.1 (p8) and chart set size 7 at 150% FPG: 47340x1.5/12=5917.50 -> 5918
+# (annual 71016). MCI 5900 (70800) and 5918 (71016) are eligible; 5919 (71028) is not.
+# 60% SMI would have given 5844 and denied MCI 5900.
+- name: Case 6, FY2025 size seven households use the poverty guideline limit.
+  period: 2025
+  input:
+    state_code: [AR, AR, AR]
+    heating_type: [ELECTRICITY, ELECTRICITY, ELECTRICITY]
+    pre_subsidy_electricity_expense: [2_400, 2_400, 2_400]
+    ar_liheap_household_size: [7, 7, 7]
+    ar_liheap_countable_income: [70_800, 71_016, 71_028]
+  output:
+    ar_liheap_eligible: [true, true, false]
+
+# FY2026 plan item 2.3 (p10): a household has an energy burden if it pays utilities
+# directly; one whose utilities are reimbursed through an allowance is not eligible unless
+# it shows an energy burden. has_heating_expense defaults to a positive primary-fuel bill
+# with heat not in rent, and an explicit false is respected. Wages 20 hours x 52 weeks x
+# $11.00 Arkansas minimum wage = 11440; x 0.8 = 9152; MCI 762.67 rounds to 763
+# (x12 = 9156); 763 <= 2347 one-person limit. Gas 730-789 pays 190 for 1&2; the second
+# unit has no heating obligation and gets 0.
+- name: Case 7, an explicit no heating cost flag overrides a reported direct bill.
+  period: 2026
+  input:
+    state_code: [AR, AR]
+    age: [40, 40]
+    immigration_status: [CITIZEN, CITIZEN]
+    ssi: [0, 0]
+    employment_income: [11_440, 11_440]
+    ar_tea: [0, 0]
+    heating_type: [NATURAL_GAS, NATURAL_GAS]
+    gas_expense: [1_200, 1_200]
+    has_heating_expense: [true, false]
+    heat_expense_included_in_rent: [false, false]
+  output:
+    ar_liheap_countable_income: [9_156, 9_156]
+    ar_liheap_eligible: [true, false]
+    ar_liheap: [190, 0]
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/ee/aeo/liheap/income/ar_liheap_countable_income.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/ee/aeo/liheap/income/ar_liheap_countable_income.yaml
new file mode 100644
index 00000000000..b848464667b
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ar/ee/aeo/liheap/income/ar_liheap_countable_income.yaml
@@ -0,0 +1,992 @@
+# Independent AR component tests; no final household eligibility or total benefit is asserted.
+
+# Plan p5: 15000 x 0.8 = 12000 countable work income.
+- name: Case 1, adult gross wages receive the twenty percent disregard.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 40
+        immigration_status: CITIZEN
+        ssi: 0
+        employment_income: 15_000
+    spm_units:
+      spm_unit:
+        members: [person1]
+        heating_type: NATURAL_GAS
+        gas_expense: 1_200
+        ar_tea: 0
+    households:
+      household:
+        members: [person1]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 12_000
+
+# The manual's full-time student definition (p141) and Appendix F (p159) exclude
+# earnings only of a full-time college student up to age 23 who is a dependent of a
+# household member. This 22-year-old lives alone and is no one's dependent, so wages
+# 15000 + self-employment 3000 = 18000 x 0.8 = 14400 count, plus Social Security 1200
+# (under 65 without SSDI there is no Part B premium to deduct): 15600; MCI 1300.
+- name: Case 2, an independent full time college student has work counted.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 22
+        immigration_status: CITIZEN
+        is_full_time_college_student: true
+        is_tax_unit_dependent: false
+        ssi: 0
+        employment_income: 15_000
+        self_employment_income: 3_000
+        social_security: 1_200
+        medicare_part_b_premium: 0
+    spm_units:
+      spm_unit:
+        members: [person1]
+        heating_type: NATURAL_GAS
+        gas_expense: 1_200
+        ar_tea: 0
+    households:
+      household:
+        members: [person1]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 15_600
+
+# Both application forms request work income only from members 18 and older, and the
+# accepted plans leave a child's earnings unchecked; Appendix F (p158) excludes a
+# child's earnings only during at least half-time attendance, but every minor's
+# earnings are excluded. Unearned income counts: SSI 2400 + child support 3600 = 6000;
+# MCI 500.
+- name: Case 3, a minor not attending school has work excluded but unearned income counted.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 40
+        immigration_status: CITIZEN
+        ssi: 0
+      person2:
+        age: 17
+        immigration_status: CITIZEN
+        is_in_k12_school: false
+        ssi: 2_400
+        employment_income: 15_000
+        self_employment_income: 3_000
+        child_support_received: 3_600
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        heating_type: NATURAL_GAS
+        gas_expense: 1_200
+        ar_tea: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 6_000
+
+# Exactly 18 and not a full-time student makes wages countable after the 20% disregard: 15000 x 0.8 = 12000.
+- name: Case 4, age eighteen nonstudent earnings are counted.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 40
+        immigration_status: CITIZEN
+        ssi: 0
+      person2:
+        age: 18
+        immigration_status: CITIZEN
+        ssi: 0
+        employment_income: 15_000
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        heating_type: NATURAL_GAS
+        gas_expense: 1_200
+        ar_tea: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 12_000
+
+# Countable adult existing earned inputs total 20000; the standard 20% disregard gives 16000, without a new business-expense calculation.
+# Manual p58 rounds MCI to whole dollars: 16000/12=1333.33 -> 1333; x12=15996.
+- name: Case 5, existing business sources receive the standard earned disregard.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 40
+        immigration_status: CITIZEN
+        ssi: 0
+        employment_income: 10_000
+        self_employment_income: 5_000
+        farm_operations_income: 2_500
+        sstb_self_employment_income: 1_250
+        partnership_s_corp_income: 1_250
+    spm_units:
+      spm_unit:
+        members: [person1]
+        heating_type: NATURAL_GAS
+        gas_expense: 1_200
+        ar_tea: 0
+    households:
+      household:
+        members: [person1]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 15_996
+
+# Manual 4.7.4 (p63) counts negative self-employment income as zero: wages 12000 x 0.8 = 9600 + pension 1200 = 10800.
+- name: Case 6, source losses do not offset wages or unearned receipts.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 40
+        immigration_status: CITIZEN
+        ssi: 0
+        employment_income: 12_000
+        self_employment_income: -6_000
+        farm_operations_income: -2_400
+        pension_income: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1]
+        heating_type: NATURAL_GAS
+        gas_expense: 1_200
+        ar_tea: 0
+    households:
+      household:
+        members: [person1]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 10_800
+
+# Manual Appendix F p165 treats rental property as self-employment, so rental and farm
+# rent take the 20% disregard with wages: (12000 + 2400 + 1200) x 0.8 = 12480.
+# Survivor 600 + child SSI 2400 count in full: 15480.
+# Manual Appendix E p155 counts TEA (plan 1.9 leaves TANF unchecked); TEA flows
+# through take-up-gated tanf. TEA 1944 = two-person maximum $162 x 12.
+# 15480 + 1944 = 17424; MCI 1452 is already whole.
+- name: Case 7, rental and farm rent take the earned disregard; other income counts.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 40
+        immigration_status: CITIZEN
+        ssi: 0
+        employment_income: 12_000
+        rental_income: 2_400
+        farm_rent_income: 1_200
+        survivor_benefits: 600
+      person2:
+        age: 8
+        immigration_status: CITIZEN
+        ssi: 2_400
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        heating_type: NATURAL_GAS
+        gas_expense: 1_200
+        ar_tea: 1_944
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 17_424
+
+# Plan 1.9 p6 counts SSA "Excluding MediCare deduction"; manual 4.7.2 p59 nets the Part B premium.
+# 2026 Part B 202.90 x 12 = 2434.80; 29400-2434.80=26965.20; MCI 2247.10 rounds to 2247; x12=26964.
+- name: Case 8, Social Security counts net of the Medicare Part B premium.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 70
+        immigration_status: CITIZEN
+        ssi: 0
+        social_security: 29_400
+        medicare_part_b_premium: 2_434.8
+    spm_units:
+      spm_unit:
+        members: [person1]
+        heating_type: NATURAL_GAS
+        gas_expense: 900
+        ar_tea: 0
+    households:
+      household:
+        members: [person1]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 26_964
+
+# Manual 4.7.2 p59 applies the Part B netting to Railroad Retirement too.
+# (18000-2434.80)+(15600-2434.80)=15565.20+13165.20=28730.40; MCI 2394.20 rounds to 2394; x12=28728.
+- name: Case 9, Social Security and railroad retirement are each net of the member's premium.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 70
+        immigration_status: CITIZEN
+        ssi: 0
+        social_security: 18_000
+        medicare_part_b_premium: 2_434.8
+      person2:
+        age: 68
+        immigration_status: CITIZEN
+        ssi: 0
+        railroad_benefits: 15_600
+        medicare_part_b_premium: 2_434.8
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        heating_type: NATURAL_GAS
+        gas_expense: 900
+        ar_tea: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 28_728
+
+# Boundary: a premium above a small benefit floors that member's net Social Security at 0
+# and does not reduce other income. max(1200-2434.80,0)=0; pension 12000; MCI 1000.
+- name: Case 10, a premium larger than Social Security does not offset a pension.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 66
+        immigration_status: CITIZEN
+        ssi: 0
+        social_security: 1_200
+        medicare_part_b_premium: 2_434.8
+        pension_income: 12_000
+    spm_units:
+      spm_unit:
+        members: [person1]
+        heating_type: NATURAL_GAS
+        gas_expense: 900
+        ar_tea: 0
+    households:
+      household:
+        members: [person1]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 12_000
+
+# Manual Appendix F: military retirement p165, workers' compensation p168 (also Appendix E p155),
+# gaming or gambling winnings p160, capital gains p157. Each counts in full; every MCI is whole:
+# 24000/12=2000, 15600/12=1300, 1200/12=100, 3000/12=250.
+- name: Case 11, military retirement workers compensation gambling winnings and capital gains count in full.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: [AR, AR, AR, AR]
+    age: [55, 45, 60, 62]
+    immigration_status: [CITIZEN, CITIZEN, CITIZEN, CITIZEN]
+    ssi: [0, 0, 0, 0]
+    heating_type: [NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS]
+    gas_expense: [900, 900, 900, 900]
+    ar_tea: [0, 0, 0, 0]
+    military_retirement_pay: [24_000, 0, 0, 0]
+    workers_compensation: [0, 15_600, 0, 0]
+    gambling_winnings: [0, 0, 1_200, 0]
+    capital_gains: [0, 0, 0, 3_000]
+  output:
+    ar_liheap_countable_income: [24_000, 15_600, 1_200, 3_000]
+
+# Manual Appendix E p155 counts TEA once monthly; take-up-gated tanf includes ar_tea.
+# Three-person TEA maximum $204 x 12 = 2448; MCI 204.
+- name: Case 12, TEA the household takes up is counted.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 26
+        immigration_status: CITIZEN
+        ssi: 0
+      person2:
+        age: 6
+        immigration_status: CITIZEN
+        ssi: 0
+      person3:
+        age: 3
+        immigration_status: CITIZEN
+        ssi: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        heating_type: NATURAL_GAS
+        gas_expense: 900
+        ar_tea: 2_448
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 2_448
+
+# Same family without TEA take-up: tanf is 0, so the unreceived entitlement is not counted.
+- name: Case 13, TEA the household does not take up is not counted.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 26
+        immigration_status: CITIZEN
+        ssi: 0
+      person2:
+        age: 6
+        immigration_status: CITIZEN
+        ssi: 0
+      person3:
+        age: 3
+        immigration_status: CITIZEN
+        ssi: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        heating_type: NATURAL_GAS
+        gas_expense: 900
+        ar_tea: 2_448
+        takes_up_tanf_if_eligible: false
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 0
+
+# Each source is floored at 0. Farm rent -1000 and rental -2000 are earned sources
+# (manual p165) and do not offset wages; capital gains -3000 (manual p157 excludes
+# capital losses) does not offset child support. 36000 x 0.8 = 28800 + 2400 = 31200;
+# MCI 2600.
+# Without the floors: (36000 - 3000) x 0.8 = 26400 + (2400 - 3000) = 25800.
+- name: Case 14, rental farm rent and capital losses do not offset other income.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 40
+        immigration_status: CITIZEN
+        ssi: 0
+        employment_income: 36_000
+        farm_rent_income: -1_000
+        rental_income: -2_000
+        capital_gains: -3_000
+        child_support_received: 2_400
+      person2:
+        age: 8
+        immigration_status: CITIZEN
+        ssi: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        heating_type: NATURAL_GAS
+        gas_expense: 900
+        ar_tea: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 31_200
+
+# Boundary: manual p58 rounds MCI to the nearest whole dollar, halves up.
+# Alimony counts in full (interest below $200 a month would be disregarded).
+# 833.88 / 12 = 69.49 -> 69 -> 828; 834 / 12 = 69.50 -> 70 -> 840.
+- name: Case 15, monthly countable alimony rounds half up to whole dollars.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: [AR, AR]
+    age: [30, 30]
+    immigration_status: [CITIZEN, CITIZEN]
+    ssi: [0, 0]
+    heating_type: [ELECTRICITY, ELECTRICITY]
+    pre_subsidy_electricity_expense: [1_800, 1_800]
+    ar_tea: [0, 0]
+    alimony_income: [833.88, 834]
+  output:
+    ar_liheap_countable_income: [828, 840]
+
+# Manual Appendix F p162 counts only interest "amount over $200.00", read per recipient
+# per month. 2400 / 12 = 200 is not over the disregard: 0. 3000 - 200 x 12 = 600;
+# MCI 50.
+- name: Case 16, interest counts only above two hundred dollars a month.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: [AR, AR]
+    age: [62, 62]
+    immigration_status: [CITIZEN, CITIZEN]
+    ssi: [0, 0]
+    ar_tea: [0, 0]
+    interest_income: [2_400, 3_000]
+  output:
+    ar_liheap_countable_income: [0, 600]
+
+# Manual p162 does not say whose interest the $200 applies to; the chosen reading applies
+# it to each person. Each spouse's 2400 (200 a month) is fully disregarded, leaving the
+# pension 12000; MCI 1000. A household-wide $200 would give
+# 12000 + (4800 - 2400) = 14400.
+- name: Case 17, each spouse receives a separate interest disregard.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 66
+        immigration_status: CITIZEN
+        ssi: 0
+        pension_income: 12_000
+        interest_income: 2_400
+      person2:
+        age: 64
+        immigration_status: CITIZEN
+        ssi: 0
+        interest_income: 2_400
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        ar_tea: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 12_000
+
+# Manual Appendix F p165: "Ownership of rental property will be considered a
+# self-employment enterprise", so rental income takes the 20% disregard:
+# 15000 x 0.8 = 12000; MCI 1000. A farm rent loss of 3000 is floored at 0 and does not
+# offset the rental income: still 12000.
+- name: Case 18, rental income receives the twenty percent self employment disregard.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: [AR, AR]
+    age: [58, 58]
+    immigration_status: [CITIZEN, CITIZEN]
+    ssi: [0, 0]
+    ar_tea: [0, 0]
+    rental_income: [15_000, 15_000]
+    farm_rent_income: [0, -3_000]
+  output:
+    ar_liheap_countable_income: [12_000, 12_000]
+
+# Both application forms request work income only from members 18 and older. A
+# 17-year-old attending high school has 6_000 wages and 1_200 self-employment
+# excluded; SSI 2_400 + child support 3_600 = 6_000 remains countable.
+- name: Case 19, a minor attending high school has work excluded.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 40
+        immigration_status: CITIZEN
+        ssi: 0
+      person2:
+        age: 17
+        immigration_status: CITIZEN
+        is_in_k12_school: true
+        ssi: 2_400
+        employment_income: 6_000
+        self_employment_income: 1_200
+        child_support_received: 3_600
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        ar_tea: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 6_000
+
+# Both application forms request work income only from members 18 and older,
+# regardless of part-time college attendance. Only SSI 2_400 + child support 3_600 counts.
+- name: Case 20, a minor attending college part time has work excluded.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 40
+        immigration_status: CITIZEN
+        ssi: 0
+      person2:
+        age: 17
+        immigration_status: CITIZEN
+        is_in_k12_school: false
+        is_part_time_college_student: true
+        ssi: 2_400
+        employment_income: 6_000
+        child_support_received: 3_600
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        ar_tea: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 6_000
+
+# The manual's full-time student definition (p141) and Appendix F (p159) exclude the
+# earnings of a full-time college student up to age 23 who is a dependent of a
+# household member. The student's 6_000 is excluded; parent 24_000 x 80% = 19_200.
+- name: Case 21, a dependent college student aged twenty two has work excluded.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 50
+        immigration_status: CITIZEN
+        ssi: 0
+        employment_income: 24_000
+      person2:
+        age: 22
+        immigration_status: CITIZEN
+        is_full_time_college_student: true
+        is_tax_unit_dependent: true
+        ssi: 0
+        employment_income: 6_000
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        ar_tea: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 19_200
+
+# Age edge: "up to age 23" (p141, p159) is read as inclusive, so the 23-year-old
+# dependent's 6_000 wages stay excluded; parent 24_000 x 80% = 19_200.
+- name: Case 22, a dependent college student aged twenty three still has work excluded.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 50
+        immigration_status: CITIZEN
+        ssi: 0
+        employment_income: 24_000
+      person2:
+        age: 23
+        immigration_status: CITIZEN
+        is_full_time_college_student: true
+        is_tax_unit_dependent: true
+        ssi: 0
+        employment_income: 6_000
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        ar_tea: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 19_200
+
+# Above the age 23 limit (p141, p159) the dependent full-time college student reports
+# work income: (24_000 + 6_000) x 80% = 24_000; MCI 2_000.
+- name: Case 23, a dependent college student aged twenty four has work counted.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 50
+        immigration_status: CITIZEN
+        ssi: 0
+        employment_income: 24_000
+      person2:
+        age: 24
+        immigration_status: CITIZEN
+        is_full_time_college_student: true
+        is_tax_unit_dependent: true
+        ssi: 0
+        employment_income: 6_000
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        ar_tea: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 24_000
+
+# Manual section 4.7 (p56) excludes the earned income of members aged 18 enrolled in
+# high school unless they work full time or are emancipated heads of household (those
+# exceptions are not modeled). Both work at Arkansas's $11.00 minimum wage: the parent
+# 40 hours x 52 weeks = 22880; the 18-year-old high school senior part time, 12 hours
+# x 52 weeks = 6864, which is excluded. 22880 x 0.8 = 18304; MCI 1525.33 rounds to
+# 1525; x12 = 18300. Counting the senior's wages would give 23796 (Case 25).
+- name: Case 24, an eighteen year old high school student has work excluded.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 45
+        immigration_status: CITIZEN
+        ssi: 0
+        employment_income: 22_880
+      person2:
+        age: 18
+        immigration_status: CITIZEN
+        is_in_k12_school: true
+        ssi: 0
+        employment_income: 6_864
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        heating_type: NATURAL_GAS
+        gas_expense: 1_200
+        ar_tea: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 18_300
+
+# Case 24's household, but the 18-year-old is not enrolled in high school, so the
+# wages count: (22880 + 6864) x 0.8 = 23795.20; MCI 1982.93 rounds to 1983;
+# x12 = 23796. Case 4 leaves is_in_k12_school at its default (false at 18); this case
+# sets it explicitly.
+- name: Case 25, an eighteen year old not in high school has work counted.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 45
+        immigration_status: CITIZEN
+        ssi: 0
+        employment_income: 22_880
+      person2:
+        age: 18
+        immigration_status: CITIZEN
+        is_in_k12_school: false
+        ssi: 0
+        employment_income: 6_864
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        heating_type: NATURAL_GAS
+        gas_expense: 1_200
+        ar_tea: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 23_796
+
+# Plan 1.9 checks unemployment insurance, strike pay, "Interest, dividends, or royalties",
+# VA benefits and cash gifts. Manual Appendix F counts unemployment (p168), strike pay
+# (p167), dividends (p158) and regular cash gifts (p157), and Appendix E (p155) lists
+# veterans' benefits as unearned income; each counts in full. UI at Arkansas's $451
+# maximum weekly benefit for the 12-week maximum: 451 x 12 = 5412 (MCI 451). Strike pay
+# 6 weeks x $500 = 3000 (MCI 250). Dividends 600 qualified + 600 non-qualified = 1200
+# (MCI 100). 2026 VA compensation, 30%, veteran alone: 552.47 x 12 = 6629.64; MCI 552.47
+# rounds to 552; x12 = 6624. Regular cash gifts 150 x 12 = 1800 (MCI 150);
+# financial_assistance cannot separate regular from irregular gifts, so every reported
+# gift counts. Arkansas UI is not modeled, so total_unemployment_compensation is the
+# reported amount.
+- name: Case 26, unemployment strike pay dividends veterans benefits and regular cash gifts count in full.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: [AR, AR, AR, AR, AR]
+    age: [45, 50, 58, 60, 35]
+    immigration_status: [CITIZEN, CITIZEN, CITIZEN, CITIZEN, CITIZEN]
+    ssi: [0, 0, 0, 0, 0]
+    ar_tea: [0, 0, 0, 0, 0]
+    unemployment_compensation: [5_412, 0, 0, 0, 0]
+    strike_benefits: [0, 3_000, 0, 0, 0]
+    qualified_dividend_income: [0, 0, 600, 0, 0]
+    non_qualified_dividend_income: [0, 0, 600, 0, 0]
+    veterans_benefits: [0, 0, 0, 6_629.64, 0]
+    financial_assistance: [0, 0, 0, 0, 1_800]
+  output:
+    ar_liheap_countable_income: [5_412, 3_000, 1_200, 6_624, 1_800]
+
+# The manual's full-time student definition (p141) covers "High school students over
+# age eighteen (18)", read within the definition's "up to age 23, who is a dependent"
+# terms, so this 19-year-old dependent still in high school has wages excluded like a
+# dependent full-time college student. Parent 22_880 x 0.8 = 18_304; MCI 1_525.33
+# rounds to 1_525; x12 = 18_300. Case 30 counts the same wages for a 19-year-old high
+# school student who is not a dependent.
+- name: Case 27, a dependent nineteen year old high school student has work excluded.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 45
+        immigration_status: CITIZEN
+        ssi: 0
+        employment_income: 22_880
+      person2:
+        age: 19
+        immigration_status: CITIZEN
+        is_in_secondary_school: true
+        is_tax_unit_dependent: true
+        ssi: 0
+        employment_income: 6_864
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        ar_tea: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 18_300
+
+# The manual's full-time student definition requires twelve or more credit hours (p141,
+# p159). A dependent part-time college student aged 20 reports work income: (24_000 +
+# 6_000) x 0.8 = 24_000; MCI 2_000.
+- name: Case 28, a dependent part time college student aged twenty has work counted.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 50
+        immigration_status: CITIZEN
+        ssi: 0
+        employment_income: 24_000
+      person2:
+        age: 20
+        immigration_status: CITIZEN
+        is_full_time_college_student: false
+        is_part_time_college_student: true
+        is_tax_unit_dependent: true
+        ssi: 0
+        employment_income: 6_000
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        ar_tea: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 24_000
+
+# Case 24's household with the repo's input for an 18-year-old still in high school,
+# is_in_secondary_school, and no is_in_k12_school (imputed only through age 17). The
+# senior forms his own tax unit, so he is not a dependent and only section 4.7 applies.
+# Section 4.7 (p56) excludes the senior's 6_864: 22_880 x 0.8 = 18_304; MCI 1_525.33
+# rounds to 1_525; x12 = 18_300. Counting the wages would give 23_796.
+- name: Case 29, an eighteen year old in secondary school has work excluded.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 45
+        immigration_status: CITIZEN
+        ssi: 0
+        employment_income: 22_880
+      person2:
+        age: 18
+        immigration_status: CITIZEN
+        is_in_secondary_school: true
+        ssi: 0
+        employment_income: 6_864
+    tax_units:
+      tax_unit1:
+        members: [person1]
+      tax_unit2:
+        members: [person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        heating_type: NATURAL_GAS
+        gas_expense: 1_200
+        ar_tea: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 18_300
+
+# Case 27's household, but the adult does not claim the 19-year-old high school
+# student, who forms his own tax unit and is not a dependent. Section 4.7 (p56)
+# excludes only an 18-year-old's high school earnings, and the p141 definition covers
+# dependents, so his wages count: (22_880 + 6_864) x 0.8 = 23_795.20; MCI 1_982.93
+# rounds to 1_983; x12 = 23_796.
+- name: Case 30, a nineteen year old high school student who is not a dependent has work counted.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 45
+        immigration_status: CITIZEN
+        ssi: 0
+        employment_income: 22_880
+      person2:
+        age: 19
+        immigration_status: CITIZEN
+        is_in_secondary_school: true
+        ssi: 0
+        employment_income: 6_864
+    tax_units:
+      tax_unit1:
+        members: [person1]
+      tax_unit2:
+        members: [person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        ar_tea: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 23_796
+
+# Case 21's household with supplied tax-unit roles and no is_tax_unit_dependent input:
+# the DEPENDENT role makes the 22-year-old full-time college student a dependent
+# (p141, p159), so the 6_000 is excluded; parent 24_000 x 0.8 = 19_200; MCI 1_600.
+- name: Case 31, supplied tax unit roles make a college student a dependent.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 50
+        immigration_status: CITIZEN
+        tax_unit_role_input: HEAD
+        ssi: 0
+        employment_income: 24_000
+      person2:
+        age: 22
+        immigration_status: CITIZEN
+        is_full_time_college_student: true
+        tax_unit_role_input: DEPENDENT
+        ssi: 0
+        employment_income: 6_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        ar_tea: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 19_200
+
+# A married couple aged 22 and 21, both full-time college students working 20 hours a
+# week at the $11.00 Arkansas minimum wage: 11 x 20 x 52 = 11_440 each. The head and
+# spouse are not dependents of a household member (p141, p159), so both report work
+# income: (11_440 + 11_440) x 0.8 = 18_304; MCI 1_525.33 rounds to 1_525; x12 = 18_300.
+# Excluding the spouse would give 9_156.
+- name: Case 32, a married couple of full time college students has work counted.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 22
+        immigration_status: CITIZEN
+        is_full_time_college_student: true
+        tax_unit_role_input: HEAD
+        ssi: 0
+        employment_income: 11_440
+      person2:
+        age: 21
+        immigration_status: CITIZEN
+        is_full_time_college_student: true
+        tax_unit_role_input: SPOUSE
+        ssi: 0
+        employment_income: 11_440
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        ar_tea: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 18_300
+
+# An 18-year-old full-time college student who lives alone and is no one's dependent.
+# The p141 definition requires a dependent, and section 4.7 (p56) covers high school,
+# so the wages count: 20 hours x 52 weeks x $11.00 Arkansas minimum wage = 11_440;
+# x 0.8 = 9_152; MCI 762.67 rounds to 763; x12 = 9_156.
+- name: Case 33, an independent eighteen year old college student has work counted.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 18
+        immigration_status: CITIZEN
+        is_full_time_college_student: true
+        ssi: 0
+        employment_income: 11_440
+    spm_units:
+      spm_unit:
+        members: [person1]
+        ar_tea: 0
+    households:
+      household:
+        members: [person1]
+        state_code: AR
+  output:
+    ar_liheap_countable_income: 9_156
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/ee/aeo/liheap/income/ar_liheap_income_limit.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/ee/aeo/liheap/income/ar_liheap_income_limit.yaml
new file mode 100644
index 00000000000..7ea2c0302f2
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ar/ee/aeo/liheap/income/ar_liheap_income_limit.yaml
@@ -0,0 +1,62 @@
+# Independent AR component tests; no final household eligibility or total benefit is asserted.
+
+# Official 2026 income chart sizes 1-20 plus the printed 688 monthly amount for the extra person at 21; source limits are literal, independent of the SMI/FPG formula.
+- name: Case 1, all published household limits and the first additional person match.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: [AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR]
+    heating_type: [NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS,
+      NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS,
+      NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS]
+    gas_expense: [1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200]
+    ar_liheap_household_size: [1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21]
+  output:
+    ar_liheap_income_limit: [28_164, 36_840, 45_504, 54_168, 62_832, 71_496, 73_128, 81_228, 89_472,
+      97_728, 105_972, 114_228, 122_472, 130_728, 138_972, 147_228, 155_472, 163_728, 171_972, 180_228,
+      188_484]
+
+
+# FY2025 chart (2024 FPG 15060 + 5380 per extra person): size 8 52720 x 1.5 / 12 = 6590; size 20 117280 x 1.5 / 12 = 14660;
+# size 21 adds the printed $672 (not the half-up 673): 14660 + 672 = 15332, x 12 = 183984.
+- name: Case 2, FY2025 poverty guideline rows and the printed additional person amount.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    state_code: [AR, AR, AR]
+    heating_type: [NATURAL_GAS, NATURAL_GAS, NATURAL_GAS]
+    gas_expense: [1_200, 1_200, 1_200]
+    ar_liheap_household_size: [8, 20, 21]
+  output:
+    ar_liheap_income_limit: [79_080, 175_920, 183_984]
+
+# FY2025 chart and plan 2.1 (p8): sizes 1-6 use 60% SMI ($86,577 for four), size 7+ uses 150% FPG.
+# SMI x 0.6 / 12 x size factor: 0.52 -> 2251.00 -> 2251; 0.68 -> 2943.62 -> 2944; 0.84 -> 3636.23 -> 3636;
+# 1.00 -> 4328.85 -> 4329; 1.16 -> 5021.47 -> 5021; 1.32 -> 5714.08 -> 5714.
+# Size 7: 47340x1.5/12=5917.50 -> 5918 (60% SMI would be 5844); size 9: 58100x1.5/12=7262.50 -> 7263.
+# Annual = monthly x 12.
+- name: Case 3, FY2025 state median income rows and the size seven poverty guideline row.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    state_code: [AR, AR, AR, AR, AR, AR, AR, AR]
+    heating_type: [NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS,
+      NATURAL_GAS]
+    gas_expense: [900, 900, 900, 900, 900, 900, 900, 900]
+    ar_liheap_household_size: [1, 2, 3, 4, 5, 6, 7, 9]
+  output:
+    ar_liheap_income_limit: [27_012, 35_328, 43_632, 51_948, 60_252, 68_568, 71_016, 87_156]
+
+# FY2026 chart: size 20 prints $15,019 and "ADD $688 FOR EACH ADDITIONAL HOUSEHOLD
+# MEMBER": size 22 = 15,019 + 2 x 688 = 16,395 a month; x 12 = 196,740.
+- name: Case 4, FY2026 second additional person adds the printed amount twice.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: AR
+    heating_type: NATURAL_GAS
+    gas_expense: 1_200
+    ar_liheap_household_size: 22
+  output:
+    ar_liheap_income_limit: 196_740
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/ee/aeo/liheap/integration.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/ee/aeo/liheap/integration.yaml
new file mode 100644
index 00000000000..5d26c6e8d74
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ar/ee/aeo/liheap/integration.yaml
@@ -0,0 +1,255 @@
+# Arkansas LIHEAP regular heating assistance, end to end.
+# Sources for the expected values:
+# - FY2026 and FY2025 eligibility charts (maximum monthly countable income):
+#   https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Eligibility-Chart_2026.pdf
+#   https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Eligibility-Chart_2025.pdf
+# - FY2026 electric, natural gas and propane matrices and the FY2025 other-fuel matrix:
+#   https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Benefit-Matix_2026_Electric.pdf
+#   https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Benefit-Matix_2026_Natural-Gas.pdf
+#   https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Benefit-Matix_2026_Propane.pdf
+#   https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Benefit-Matix_2025_Other-Wood-Pellets.pdf
+# - FY2026 state plan items 1.8, 1.9 and 2.3:
+#   https://liheapch.acf.gov/docs/2026/state-plans/AR_Plan_2026.pdf
+# - FFY 2025 LIHEAP Policy and Procedures Manual (sections 4.4, 4.7-4.7.2, 4.8.3-4.8.3.2
+#   and 17.0; Appendices E-F): https://liheapch.acf.gov/docs/2025/manuals/AR_Manual_2025.pdf
+# Wages use the Arkansas minimum wage of $11.00 an hour. The 2026 SSI federal benefit
+# rate is $994 a month. The standard Medicare Part B premium is $185.00 a month in 2025.
+
+# A widow aged 70 who lives alone. Social Security pays 600 a month (7,200 a year) and
+# SSI tops it up: (994 - (600 - 20)) x 12 = 4,968, after the $20 general income
+# exclusion. Arkansas Medicaid pays an SSI recipient's Part B premium, so none is netted
+# (manual 4.7.2, p59). She heats with electricity billed in her name.
+- name: Case 1, an elderly SSI and Social Security recipient with electric heat.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 70
+        immigration_status: CITIZEN
+        social_security: 7_200
+        ssi: 4_968
+        medicare_part_b_premium: 0
+    spm_units:
+      spm_unit:
+        members: [person1]
+        ar_tea: 0
+        heating_type: ELECTRICITY
+        pre_subsidy_electricity_expense: 1_500
+        heat_expense_included_in_rent: false
+        receives_housing_assistance: false
+    households:
+      household:
+        members: [person1]
+        state_code: AR
+        is_in_public_housing: false
+  output:
+    # The electric heating type reads the pre-subsidy electricity bill.
+    heating_expense: 1_500
+    # A direct bill with heat not in rent (plan item 2.3, p10).
+    has_heating_expense: true
+    # A citizen counts (manual 4.4, p52).
+    ar_liheap_household_size: 1
+    # Social Security 7,200 + SSI 4,968 = 12,168; MCI 1,014 (whole).
+    ar_liheap_countable_income: 12_168
+    # FY2026 chart, size 1: 2,347 x 12.
+    ar_liheap_income_limit: 28_164
+    ar_liheap_eligible: true
+    # FY2026 electric row 970-1029, column 1&2: 127.
+    ar_liheap_matrix_amount: 127
+    ar_liheap: 127
+
+# A single mother aged 31 with children aged 8 and 5 works 40 hours a week at $11.00:
+# 11 x 40 x 52 = 22,880. She receives 200 a month of child support (2,400) and no TEA.
+# Natural gas heat is billed in her name.
+- name: Case 2, a working single parent with two children and natural gas heat.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 31
+        immigration_status: CITIZEN
+        ssi: 0
+        employment_income: 22_880
+        child_support_received: 2_400
+      person2:
+        age: 8
+        immigration_status: CITIZEN
+        ssi: 0
+      person3:
+        age: 5
+        immigration_status: CITIZEN
+        ssi: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        ar_tea: 0
+        heating_type: NATURAL_GAS
+        gas_expense: 1_100
+        heat_expense_included_in_rent: false
+        receives_housing_assistance: false
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: AR
+        is_in_public_housing: false
+  output:
+    heating_expense: 1_100
+    has_heating_expense: true
+    ar_liheap_household_size: 3
+    # Wages less 20% (plan item 1.8): 22,880 x 0.8 = 18,304; child support counts in full
+    # (manual 4.7.1, p59): 20,704. MCI 1,725.33 rounds to 1,725 (p58): 20,700.
+    ar_liheap_countable_income: 20_700
+    # FY2026 chart, size 3: 3,792 x 12.
+    ar_liheap_income_limit: 45_504
+    ar_liheap_eligible: true
+    # FY2026 natural gas row 1690-1749, column 3&4: 124.
+    ar_liheap_matrix_amount: 124
+    ar_liheap: 124
+
+# Parents aged 48 and 46: one works 40 hours a week at $11.00 (22,880), the other 20
+# hours (11 x 20 x 52 = 11,440). Their son aged 20 is a full-time college student and
+# their dependent, working 10 hours a week (11 x 10 x 52 = 5,720); their daughter is 15.
+# They heat with propane bought in their name.
+- name: Case 3, a family of four with a dependent college student and propane heat.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 48
+        immigration_status: CITIZEN
+        ssi: 0
+        employment_income: 22_880
+      person2:
+        age: 46
+        immigration_status: CITIZEN
+        ssi: 0
+        employment_income: 11_440
+      person3:
+        age: 20
+        immigration_status: CITIZEN
+        is_full_time_college_student: true
+        is_tax_unit_dependent: true
+        ssi: 0
+        employment_income: 5_720
+      person4:
+        age: 15
+        immigration_status: CITIZEN
+        ssi: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4]
+        ar_tea: 0
+        heating_type: PROPANE
+        bottled_gas_expense: 1_400
+        heat_expense_included_in_rent: false
+        receives_housing_assistance: false
+    households:
+      household:
+        members: [person1, person2, person3, person4]
+        state_code: AR
+        is_in_public_housing: false
+  output:
+    heating_expense: 1_400
+    has_heating_expense: true
+    ar_liheap_household_size: 4
+    # The dependent student's 5,720 is excluded (manual p141, p159): (22,880 + 11,440)
+    # x 0.8 = 27,456; MCI 2,288 (whole). Counting it would give MCI 2,669 and the
+    # 2348-3070 row, 106.
+    ar_liheap_countable_income: 27_456
+    # FY2026 chart, size 4: 4,514 x 12.
+    ar_liheap_income_limit: 54_168
+    ar_liheap_eligible: true
+    # FY2026 propane row 2130-2347, column 3&4: 114.
+    ar_liheap_matrix_amount: 114
+    ar_liheap: 114
+
+# A tenant aged 58 works 30 hours a week at $11.00: 11 x 30 x 52 = 17,160. He rents an
+# unsubsidized apartment whose rent includes natural gas heat, so he has no separate
+# heating bill. Unsubsidized households with utilities included in rent have an energy
+# burden (FY2026 plan item 2.3, p9; manual 4.8.3, p63, and 4.8.3.2, p64).
+- name: Case 4, an unsubsidized renter whose rent includes heat.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 58
+        immigration_status: CITIZEN
+        ssi: 0
+        employment_income: 17_160
+    spm_units:
+      spm_unit:
+        members: [person1]
+        ar_tea: 0
+        heating_type: NATURAL_GAS
+        heat_expense_included_in_rent: true
+        receives_housing_assistance: false
+    households:
+      household:
+        members: [person1]
+        state_code: AR
+        is_in_public_housing: false
+  output:
+    # No separate gas bill, and heat is in rent.
+    heating_expense: 0
+    has_heating_expense: false
+    ar_liheap_household_size: 1
+    # 17,160 x 0.8 = 13,728; MCI 1,144 (whole).
+    ar_liheap_countable_income: 13_728
+    ar_liheap_income_limit: 28_164
+    # Heat included in unsubsidized rent is an energy burden with no extra charge.
+    ar_liheap_eligible: true
+    # FY2026 natural gas row 1090-1149, column 1&2: 146.
+    ar_liheap_matrix_amount: 146
+    ar_liheap: 146
+
+# FY2025. A retired couple aged 68 and 66 with Social Security of 1,500 and 800 a month
+# (18,000 and 9,600), each net of the 2025 Part B premium of 185 a month (2,220), and
+# 3,600 of savings interest on the first spouse. They heat with purchased firewood.
+- name: Case 5, an FY2025 retired couple heating with wood.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 68
+        immigration_status: CITIZEN
+        ssi: 0
+        social_security: 18_000
+        medicare_part_b_premium: 2_220
+        interest_income: 3_600
+      person2:
+        age: 66
+        immigration_status: CITIZEN
+        ssi: 0
+        social_security: 9_600
+        medicare_part_b_premium: 2_220
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        ar_tea: 0
+        heating_type: WOOD
+        wood_expense: 900
+        heat_expense_included_in_rent: false
+        receives_housing_assistance: false
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+        is_in_public_housing: false
+  output:
+    heating_expense: 900
+    has_heating_expense: true
+    ar_liheap_household_size: 2
+    # Social Security net of Part B (manual 4.7.2, p59): 15,780 + 7,380 = 23,160;
+    # interest over 200 a month (p162): 3,600 - 2,400 = 1,200; total 24,360, MCI 2,030.
+    ar_liheap_countable_income: 24_360
+    # FY2025 chart, size 2: 2,944 x 12.
+    ar_liheap_income_limit: 35_328
+    ar_liheap_eligible: true
+    # FY2025 other (wood) row 2,010-2,129, column 1&2: 68.
+    ar_liheap_matrix_amount: 68
+    ar_liheap: 68
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/ee/aeo/liheap/payment/ar_liheap_matrix_amount.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/ee/aeo/liheap/payment/ar_liheap_matrix_amount.yaml
new file mode 100644
index 00000000000..3080234eff2
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ar/ee/aeo/liheap/payment/ar_liheap_matrix_amount.yaml
@@ -0,0 +1,511 @@
+# Independent AR component tests; no final household eligibility or total benefit is asserted.
+
+# Original two-page fuel matrix: 39 lower bounds x 3 size columns = 117 literal cell checks; no eligibility gate is expected in this intermediate.
+- name: Case 1, every published electric row and household column matches at its lower bound.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: [AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR,
+      AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR,
+      AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR,
+      AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR,
+      AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR]
+    heating_type: [ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY,
+      ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY,
+      ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY,
+      ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY,
+      ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY,
+      ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY,
+      ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY,
+      ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY,
+      ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY,
+      ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY,
+      ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY,
+      ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY,
+      ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY,
+      ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY,
+      ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY]
+    gas_expense: [1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200]
+    pre_subsidy_electricity_expense: [1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200]
+    ar_liheap_household_size: [1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5,
+      1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3,
+      5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1,
+      3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5]
+    ar_liheap_countable_income: [0, 0, 0, 840, 840, 840, 1_560, 1_560, 1_560, 2_280, 2_280, 2_280, 3_000,
+      3_000, 3_000, 3_720, 3_720, 3_720, 4_440, 4_440, 4_440, 5_160, 5_160, 5_160, 5_880, 5_880, 5_880,
+      6_600, 6_600, 6_600, 7_320, 7_320, 7_320, 8_040, 8_040, 8_040, 8_760, 8_760, 8_760, 9_480, 9_480,
+      9_480, 10_200, 10_200, 10_200, 10_920, 10_920, 10_920, 11_640, 11_640, 11_640, 12_360, 12_360,
+      12_360, 13_080, 13_080, 13_080, 13_800, 13_800, 13_800, 14_520, 14_520, 14_520, 15_240, 15_240,
+      15_240, 15_960, 15_960, 15_960, 16_680, 16_680, 16_680, 17_400, 17_400, 17_400, 18_120, 18_120,
+      18_120, 18_840, 18_840, 18_840, 19_560, 19_560, 19_560, 20_280, 20_280, 20_280, 21_000, 21_000,
+      21_000, 22_440, 22_440, 22_440, 23_880, 23_880, 23_880, 24_120, 24_120, 24_120, 25_560, 25_560,
+      25_560, 28_176, 28_176, 28_176, 36_852, 36_852, 36_852, 45_516, 45_516, 45_516, 54_180, 54_180,
+      54_180, 62_844, 62_844, 62_844]
+  output:
+    ar_liheap_matrix_amount: [242, 288, 344, 233, 276, 334, 221, 266, 322, 209, 254, 310, 199, 242,
+      300, 187, 233, 288, 179, 223, 276, 174, 215, 266, 170, 209, 254, 166, 204, 242, 160, 197, 233,
+      155, 192, 221, 149, 187, 209, 143, 181, 199, 138, 175, 190, 132, 170, 182, 127, 164, 176, 121,
+      158, 170, 115, 154, 164, 110, 148, 158, 104, 143, 152, 100, 137, 145, 94, 131, 140, 88, 126, 134,
+      83, 120, 128, 77, 114, 124, 72, 109, 118, 66, 103, 112, 60, 97, 107, 60, 92, 101, 60, 86, 95,
+      60, 80, 90, 60, 76, 84, 60, 70, 79, 60, 64, 73, 0, 60, 67, 0, 60, 61, 0, 0, 60, 0, 0, 60]
+
+
+# Original two-page fuel matrix: 39 lower bounds x 3 size columns = 117 literal cell checks; no eligibility gate is expected in this intermediate.
+- name: Case 2, every published natgas row and household column matches at its lower bound.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: [AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR,
+      AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR,
+      AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR,
+      AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR,
+      AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR]
+    heating_type: [NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS,
+      NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS,
+      NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS,
+      NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS,
+      NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS,
+      NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS,
+      NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS,
+      NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS,
+      NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS,
+      NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS,
+      NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS,
+      NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS,
+      NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS,
+      NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS,
+      NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS]
+    gas_expense: [1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200]
+    ar_liheap_household_size: [1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5,
+      1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3,
+      5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1,
+      3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5]
+    ar_liheap_countable_income: [0, 0, 0, 840, 840, 840, 1_560, 1_560, 1_560, 2_280, 2_280, 2_280, 3_000,
+      3_000, 3_000, 3_720, 3_720, 3_720, 4_440, 4_440, 4_440, 5_160, 5_160, 5_160, 5_880, 5_880, 5_880,
+      6_600, 6_600, 6_600, 7_320, 7_320, 7_320, 8_040, 8_040, 8_040, 8_760, 8_760, 8_760, 9_480, 9_480,
+      9_480, 10_200, 10_200, 10_200, 10_920, 10_920, 10_920, 11_640, 11_640, 11_640, 12_360, 12_360,
+      12_360, 13_080, 13_080, 13_080, 13_800, 13_800, 13_800, 14_520, 14_520, 14_520, 15_240, 15_240,
+      15_240, 15_960, 15_960, 15_960, 16_680, 16_680, 16_680, 17_400, 17_400, 17_400, 18_120, 18_120,
+      18_120, 18_840, 18_840, 18_840, 19_560, 19_560, 19_560, 20_280, 20_280, 20_280, 21_000, 21_000,
+      21_000, 22_440, 22_440, 22_440, 23_880, 23_880, 23_880, 24_120, 24_120, 24_120, 25_560, 25_560,
+      25_560, 28_176, 28_176, 28_176, 36_852, 36_852, 36_852, 45_516, 45_516, 45_516, 54_180, 54_180,
+      54_180, 62_844, 62_844, 62_844]
+  output:
+    ar_liheap_matrix_amount: [308, 366, 437, 295, 350, 422, 280, 338, 409, 265, 324, 394, 253, 308,
+      380, 238, 295, 366, 227, 283, 350, 221, 272, 338, 216, 265, 324, 210, 258, 308, 203, 250, 295,
+      197, 245, 280, 190, 238, 265, 182, 230, 253, 175, 223, 240, 168, 216, 232, 161, 209, 224, 154,
+      202, 216, 146, 194, 209, 139, 187, 200, 132, 181, 193, 127, 174, 185, 121, 167, 178, 115, 160,
+      169, 112, 152, 162, 107, 145, 154, 103, 138, 146, 98, 131, 138, 95, 124, 131, 90, 116, 122, 84,
+      109, 115, 79, 102, 107, 73, 95, 100, 68, 88, 91, 62, 80, 84, 0, 73, 76, 0, 66, 68, 0, 0, 60, 0,
+      0, 60]
+
+
+# Original two-page fuel matrix: 39 lower bounds x 3 size columns = 117 literal cell checks; no eligibility gate is expected in this intermediate.
+- name: Case 3, every published propane row and household column matches at its lower bound.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: [AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR,
+      AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR,
+      AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR,
+      AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR,
+      AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR]
+    heating_type: [PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE,
+      PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE,
+      PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE,
+      PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE,
+      PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE,
+      PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE,
+      PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE,
+      PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE,
+      PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE,
+      PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE,
+      PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE]
+    gas_expense: [1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200]
+    bottled_gas_expense: [1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200]
+    ar_liheap_household_size: [1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5,
+      1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3,
+      5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1,
+      3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5]
+    ar_liheap_countable_income: [0, 0, 0, 840, 840, 840, 1_560, 1_560, 1_560, 2_280, 2_280, 2_280, 3_000,
+      3_000, 3_000, 3_720, 3_720, 3_720, 4_440, 4_440, 4_440, 5_160, 5_160, 5_160, 5_880, 5_880, 5_880,
+      6_600, 6_600, 6_600, 7_320, 7_320, 7_320, 8_040, 8_040, 8_040, 8_760, 8_760, 8_760, 9_480, 9_480,
+      9_480, 10_200, 10_200, 10_200, 10_920, 10_920, 10_920, 11_640, 11_640, 11_640, 12_360, 12_360,
+      12_360, 13_080, 13_080, 13_080, 13_800, 13_800, 13_800, 14_520, 14_520, 14_520, 15_240, 15_240,
+      15_240, 15_960, 15_960, 15_960, 16_680, 16_680, 16_680, 17_400, 17_400, 17_400, 18_120, 18_120,
+      18_120, 18_840, 18_840, 18_840, 19_560, 19_560, 19_560, 20_280, 20_280, 20_280, 21_000, 21_000,
+      21_000, 22_440, 22_440, 22_440, 23_880, 23_880, 23_880, 24_120, 24_120, 24_120, 25_560, 25_560,
+      25_560, 28_176, 28_176, 28_176, 36_852, 36_852, 36_852, 45_516, 45_516, 45_516, 54_180, 54_180,
+      54_180, 62_844, 62_844, 62_844]
+  output:
+    ar_liheap_matrix_amount: [397, 472, 563, 380, 451, 545, 360, 436, 527, 342, 418, 506, 326, 397,
+      490, 306, 380, 472, 293, 365, 451, 284, 352, 436, 278, 342, 418, 271, 334, 397, 262, 323, 380,
+      253, 314, 360, 244, 306, 342, 235, 296, 326, 226, 288, 310, 216, 278, 299, 208, 269, 289, 198,
+      260, 278, 190, 251, 269, 180, 242, 258, 170, 233, 250, 163, 223, 239, 156, 215, 229, 149, 205,
+      220, 144, 197, 211, 138, 187, 202, 132, 178, 193, 127, 169, 184, 121, 160, 174, 116, 151, 166,
+      110, 142, 156, 106, 132, 148, 100, 124, 138, 95, 114, 128, 89, 106, 120, 0, 96, 110, 0, 86, 102,
+      0, 0, 92, 0, 0, 83]
+
+
+# Original two-page fuel matrix: 39 lower bounds x 3 size columns = 117 literal cell checks; no eligibility gate is expected in this intermediate.
+- name: Case 4, every published fueloil row and household column matches at its lower bound.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: [AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR,
+      AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR,
+      AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR,
+      AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR,
+      AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR]
+    heating_type: [FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL,
+      FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL,
+      FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL,
+      FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL,
+      FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL,
+      FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL,
+      FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL,
+      FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL,
+      FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL,
+      FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL,
+      FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL,
+      FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL]
+    gas_expense: [1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200]
+    fuel_oil_expense: [1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200]
+    ar_liheap_household_size: [1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5,
+      1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3,
+      5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1,
+      3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5]
+    ar_liheap_countable_income: [0, 0, 0, 840, 840, 840, 1_560, 1_560, 1_560, 2_280, 2_280, 2_280, 3_000,
+      3_000, 3_000, 3_720, 3_720, 3_720, 4_440, 4_440, 4_440, 5_160, 5_160, 5_160, 5_880, 5_880, 5_880,
+      6_600, 6_600, 6_600, 7_320, 7_320, 7_320, 8_040, 8_040, 8_040, 8_760, 8_760, 8_760, 9_480, 9_480,
+      9_480, 10_200, 10_200, 10_200, 10_920, 10_920, 10_920, 11_640, 11_640, 11_640, 12_360, 12_360,
+      12_360, 13_080, 13_080, 13_080, 13_800, 13_800, 13_800, 14_520, 14_520, 14_520, 15_240, 15_240,
+      15_240, 15_960, 15_960, 15_960, 16_680, 16_680, 16_680, 17_400, 17_400, 17_400, 18_120, 18_120,
+      18_120, 18_840, 18_840, 18_840, 19_560, 19_560, 19_560, 20_280, 20_280, 20_280, 21_000, 21_000,
+      21_000, 22_440, 22_440, 22_440, 23_880, 23_880, 23_880, 24_120, 24_120, 24_120, 25_560, 25_560,
+      25_560, 28_176, 28_176, 28_176, 36_852, 36_852, 36_852, 45_516, 45_516, 45_516, 54_180, 54_180,
+      54_180, 62_844, 62_844, 62_844]
+  output:
+    ar_liheap_matrix_amount: [402, 478, 570, 385, 457, 552, 365, 442, 534, 347, 422, 514, 330, 402,
+      497, 310, 385, 478, 296, 370, 457, 288, 356, 442, 282, 347, 422, 275, 337, 402, 265, 326, 385,
+      257, 319, 365, 247, 310, 347, 238, 301, 330, 228, 292, 313, 220, 282, 302, 210, 272, 293, 200,
+      264, 282, 192, 254, 272, 182, 245, 262, 173, 236, 252, 166, 227, 241, 158, 217, 233, 151, 209,
+      223, 145, 199, 214, 140, 190, 204, 134, 180, 196, 128, 172, 186, 124, 162, 176, 118, 152, 168,
+      110, 144, 158, 103, 134, 149, 96, 125, 140, 89, 116, 131, 82, 108, 122, 0, 98, 113, 0, 90, 104,
+      0, 0, 95, 0, 0, 86]
+
+
+# Original two-page fuel matrix: 39 lower bounds x 3 size columns = 117 literal cell checks; no eligibility gate is expected in this intermediate.
+- name: Case 5, every published other row and household column matches at its lower bound.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: [AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR,
+      AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR,
+      AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR,
+      AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR,
+      AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR]
+    heating_type: [OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER,
+      OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER,
+      OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER,
+      OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER,
+      OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER,
+      OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER,
+      OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER,
+      OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER,
+      OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER]
+    gas_expense: [1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200]
+    other_heating_fuel_expense: [1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200,
+      1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200]
+    ar_liheap_household_size: [1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5,
+      1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3,
+      5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1,
+      3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5]
+    ar_liheap_countable_income: [0, 0, 0, 840, 840, 840, 1_560, 1_560, 1_560, 2_280, 2_280, 2_280, 3_000,
+      3_000, 3_000, 3_720, 3_720, 3_720, 4_440, 4_440, 4_440, 5_160, 5_160, 5_160, 5_880, 5_880, 5_880,
+      6_600, 6_600, 6_600, 7_320, 7_320, 7_320, 8_040, 8_040, 8_040, 8_760, 8_760, 8_760, 9_480, 9_480,
+      9_480, 10_200, 10_200, 10_200, 10_920, 10_920, 10_920, 11_640, 11_640, 11_640, 12_360, 12_360,
+      12_360, 13_080, 13_080, 13_080, 13_800, 13_800, 13_800, 14_520, 14_520, 14_520, 15_240, 15_240,
+      15_240, 15_960, 15_960, 15_960, 16_680, 16_680, 16_680, 17_400, 17_400, 17_400, 18_120, 18_120,
+      18_120, 18_840, 18_840, 18_840, 19_560, 19_560, 19_560, 20_280, 20_280, 20_280, 21_000, 21_000,
+      21_000, 22_440, 22_440, 22_440, 23_880, 23_880, 23_880, 24_120, 24_120, 24_120, 25_560, 25_560,
+      25_560, 28_176, 28_176, 28_176, 36_852, 36_852, 36_852, 45_516, 45_516, 45_516, 54_180, 54_180,
+      54_180, 62_844, 62_844, 62_844]
+  output:
+    ar_liheap_matrix_amount: [289, 344, 410, 277, 330, 397, 263, 318, 384, 250, 305, 370, 238, 289,
+      358, 223, 277, 344, 214, 266, 330, 208, 257, 318, 203, 250, 305, 198, 244, 289, 191, 235, 277,
+      185, 230, 263, 178, 223, 250, 172, 216, 238, 164, 210, 226, 158, 203, 218, 151, 197, 211, 144,
+      190, 203, 138, 184, 197, 131, 176, 188, 125, 170, 182, 119, 163, 174, 114, 156, 167, 109, 150,
+      161, 104, 143, 154, 101, 137, 148, 97, 130, 140, 92, 124, 134, 89, 116, 127, 85, 110, 121, 79,
+      103, 114, 74, 97, 107, 68, 90, 101, 64, 83, 94, 60, 77, 88, 0, 70, 80, 0, 64, 74, 0, 0, 67, 0,
+      0, 61]
+
+
+# Electric 3-4 column: 69.99 -> 288; 70 -> 276; 1989.99 -> 86; 1990 -> 80; 2009.99 -> 80; 2010 -> 76. The irregular 20-dollar band is preserved.
+- name: Case 6, fractional income stays below the next published lower bound.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: [AR, AR, AR, AR, AR, AR]
+    heating_type: [ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY]
+    gas_expense: [1_200, 1_200, 1_200, 1_200, 1_200, 1_200]
+    ar_liheap_household_size: [3, 3, 3, 3, 3, 3]
+    ar_liheap_countable_income: [839.88, 840, 23_879.88, 23_880, 24_119.88, 24_120]
+    pre_subsidy_electricity_expense: [1_200, 1_200, 1_200, 1_200, 1_200, 1_200]
+  output:
+    ar_liheap_matrix_amount: [288, 276, 86, 80, 80, 76]
+
+
+# Propane 0-69 row, groups 1-2, 3-4 and 5+; no fixed-matrix expense cap from a 50 annual bill.
+- name: Case 7, within group sizes and large households share published payment columns.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: [AR, AR, AR, AR, AR, AR, AR]
+    heating_type: [PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE]
+    gas_expense: [1_200, 1_200, 1_200, 1_200, 1_200, 1_200, 1_200]
+    ar_liheap_household_size: [1, 2, 3, 4, 5, 8, 21]
+    ar_liheap_countable_income: [0, 0, 0, 0, 0, 0, 0]
+    bottled_gas_expense: [50, 50, 50, 50, 50, 50, 50]
+  output:
+    ar_liheap_matrix_amount: [397, 397, 472, 472, 563, 563, 563]
+
+
+# Application fuel grouping maps kerosene to fuel oil; wood/coal/other use the other-fuel table.
+- name: Case 8, kerosene wood and coal use their source supported fuel groups.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: [AR, AR, AR, AR]
+    heating_type: [KEROSENE, WOOD, COAL, OTHER]
+    gas_expense: [1_200, 1_200, 1_200, 1_200]
+    ar_liheap_household_size: [5, 5, 5, 5]
+    ar_liheap_countable_income: [0, 0, 0, 0]
+    fuel_oil_expense: [1_200, 1_200, 1_200, 1_200]
+    wood_expense: [1_200, 1_200, 1_200, 1_200]
+    coal_expense: [1_200, 1_200, 1_200, 1_200]
+    other_heating_fuel_expense: [1_200, 1_200, 1_200, 1_200]
+  output:
+    ar_liheap_matrix_amount: [570, 410, 410, 410]
+
+
+# NONE affirmatively means no heating; no invented fuel fallback.
+- name: Case 9, explicit no heating has no matrix amount.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: AR
+    heating_type: NONE
+    gas_expense: 1_200
+    ar_liheap_household_size: 1
+    ar_liheap_countable_income: 0
+  output:
+    ar_liheap_matrix_amount: 0
+
+# FFY2025 Electric matrix pp1-2: top bands start at 2250/2945/4330/5022/5140 (annual x12 =
+# 27000/35340/51960/60264/61680) for sizes 1&2, 3&4, 5&up; 1390-1449 pays 91 for 1&2
+# (FY2026: 88). Annual 16800 = MCI 1400.
+- name: Case 10, FY2025 electric top bands and a changed size one cell.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    state_code: [AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR]
+    heating_type: [ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY,
+      ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY,
+      ELECTRICITY]
+    ar_liheap_household_size: [1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1]
+    ar_liheap_countable_income: [27_000, 27_000, 27_000, 35_340, 35_340, 35_340, 51_960, 51_960, 51_960,
+      60_264, 60_264, 60_264, 61_680, 61_680, 61_680, 16_800]
+  output:
+    ar_liheap_matrix_amount: [60, 64, 73, 0, 60, 67, 0, 0, 61, 0, 0, 60, 0, 0, 60, 91]
+
+# FFY2025 Natural Gas matrix p2: same top bands; 1450-1509 pays 163 for 5&up (FY2026: 162).
+# Annual 17400 = MCI 1450.
+- name: Case 11, FY2025 natural gas top bands and a changed large household cell.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    state_code: [AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR]
+    heating_type: [NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS,
+      NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS,
+      NATURAL_GAS]
+    ar_liheap_household_size: [1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 5]
+    ar_liheap_countable_income: [27_000, 27_000, 27_000, 35_340, 35_340, 35_340, 51_960, 51_960, 51_960,
+      60_264, 60_264, 60_264, 61_680, 61_680, 61_680, 17_400]
+  output:
+    ar_liheap_matrix_amount: [64, 82, 92, 60, 74, 85, 60, 60, 60, 0, 60, 60, 0, 0, 60, 163]
+
+# FFY2025 Propane matrix p2: same top bands; 1870-1989 pays 109 for 1&2 (FY2026: 110).
+# Annual 22440 = MCI 1870.
+- name: Case 12, FY2025 propane top bands and a changed size one cell.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    state_code: [AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR]
+    heating_type: [PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE,
+      PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE, PROPANE]
+    ar_liheap_household_size: [1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1]
+    ar_liheap_countable_income: [27_000, 27_000, 27_000, 35_340, 35_340, 35_340, 51_960, 51_960, 51_960,
+      60_264, 60_264, 60_264, 61_680, 61_680, 61_680, 22_440]
+  output:
+    ar_liheap_matrix_amount: [80, 106, 119, 73, 96, 110, 66, 86, 109, 0, 77, 100, 0, 0, 90, 109]
+
+# FFY2025 Fuel Oil matrix p2: rows 2250-2944 through 5140-Max for sizes 1&2, 3&4, 5&up.
+- name: Case 13, FY2025 fuel oil top bands.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    state_code: [AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR]
+    heating_type: [FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL,
+      FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL, FUEL_OIL]
+    ar_liheap_household_size: [1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5]
+    ar_liheap_countable_income: [27_000, 27_000, 27_000, 35_340, 35_340, 35_340, 51_960, 51_960, 51_960,
+      60_264, 60_264, 60_264, 61_680, 61_680, 61_680]
+  output:
+    ar_liheap_matrix_amount: [82, 107, 121, 74, 97, 112, 67, 88, 102, 0, 78, 92, 0, 0, 83]
+
+# FFY2025 Other/Wood/Pellets matrix p2: rows 2250-2944 through 5140-Max; the 5140-Max row pays 0 in
+# every column (FY2026 pays 61 for 5&up).
+- name: Case 14, FY2025 other fuel top bands.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    state_code: [AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR]
+    heating_type: [OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER, OTHER,
+      OTHER, OTHER]
+    ar_liheap_household_size: [1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5, 1, 3, 5]
+    ar_liheap_countable_income: [27_000, 27_000, 27_000, 35_340, 35_340, 35_340, 51_960, 51_960, 51_960,
+      60_264, 60_264, 60_264, 61_680, 61_680, 61_680]
+  output:
+    ar_liheap_matrix_amount: [60, 77, 88, 60, 70, 80, 60, 64, 74, 0, 60, 67, 0, 0, 0]
+
+# SOLAR and UNSPECIFIED have no supported fuel schedule, so the matrix pays 0 (unverified estimate).
+# Electric at zero income pays 242 for 1&2 as a control; an empty qualified household pays 0.
+- name: Case 15, solar unspecified fuel and an empty household have no matrix amount.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: [AR, AR, AR, AR]
+    heating_type: [SOLAR, UNSPECIFIED, ELECTRICITY, ELECTRICITY]
+    pre_subsidy_electricity_expense: [1_800, 1_800, 1_800, 1_800]
+    ar_liheap_household_size: [1, 1, 1, 0]
+    ar_liheap_countable_income: [0, 0, 0, 0]
+  output:
+    ar_liheap_matrix_amount: [0, 0, 242, 0]
+
+# FFY2025 Electric matrix, column 1&2: rows 1,330-1,389 (page 1) and 1,450-1,509 through
+# 1,990-2,009 (page 2) pay 95, 88, 84, 80, 78, 74, 71, 66, 62. FY2026 prints 94, 83,
+# 77, 72, 66, 60, 60, 60, 60. Annual income = row lower bound x 12.
+- name: Case 16, FY2025 electric size one cells that change in FY2026.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    state_code: [AR, AR, AR, AR, AR, AR, AR, AR, AR]
+    heating_type: [ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY, ELECTRICITY,
+      ELECTRICITY, ELECTRICITY, ELECTRICITY]
+    ar_liheap_household_size: [1, 1, 1, 1, 1, 1, 1, 1, 1]
+    ar_liheap_countable_income: [15_960, 17_400, 18_120, 18_840, 19_560, 20_280, 21_000, 22_440,
+      23_880]
+  output:
+    ar_liheap_matrix_amount: [95, 88, 84, 80, 78, 74, 71, 66, 62]
+
+# FFY2025 Natural Gas matrix: column 5&UP at rows 1,390-1,449 (page 1), 1,510, 1,570, 1,630,
+# 1,690 and 1,750 (page 2) pays 170, 156, 150, 143, 136, 128; columns 3&4 and 5&UP at
+# rows 1,870, 1,990, 2,010 and 2,130 pay 110/121, 103/114, 96/107, 89/100. FY2026 prints
+# 169, 154, 146, 138, 131, 122, 109/115, 102/107, 95/100, 88/91.
+- name: Case 17, FY2025 natural gas cells that change in FY2026.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    state_code: [AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR, AR]
+    heating_type: [NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS,
+      NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS]
+    ar_liheap_household_size: [5, 5, 5, 5, 5, 5, 3, 5, 3, 5, 3, 5, 3, 5]
+    ar_liheap_countable_income: [16_680, 18_120, 18_840, 19_560, 20_280, 21_000, 22_440, 22_440,
+      23_880, 23_880, 24_120, 24_120, 25_560, 25_560]
+  output:
+    ar_liheap_matrix_amount: [170, 156, 150, 143, 136, 128, 110, 121, 103, 114, 96, 107, 89, 100]
+
+# FFY2025 Propane matrix p2, column 1&2: rows 1,990-2,009, 2,010-2,129 and 2,130-2,249 pay
+# 102, 95 and 88 (FY2026: 106, 100, 95). Annual income = row lower bound x 12.
+- name: Case 18, FY2025 propane size one cells that change in FY2026.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    state_code: [AR, AR, AR]
+    heating_type: [PROPANE, PROPANE, PROPANE]
+    ar_liheap_household_size: [1, 1, 1]
+    ar_liheap_countable_income: [23_880, 24_120, 25_560]
+  output:
+    ar_liheap_matrix_amount: [102, 95, 88]
diff --git a/policyengine_us/variables/gov/states/ar/ee/aeo/liheap/ar_liheap.py b/policyengine_us/variables/gov/states/ar/ee/aeo/liheap/ar_liheap.py
new file mode 100644
index 00000000000..d9a66ef4dab
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ar/ee/aeo/liheap/ar_liheap.py
@@ -0,0 +1,23 @@
+from policyengine_us.model_api import *
+
+
+class ar_liheap(Variable):
+    value_type = float
+    entity = SPMUnit
+    definition_period = YEAR
+    unit = USD
+    label = "Arkansas LIHEAP regular heating benefit"
+    defined_for = "ar_liheap_eligible"
+    documentation = (
+        "Annual regular heating grant from the FY2025 and FY2026 fuel matrices. "
+        "Other years use parameter backfilling and are unverified estimates. "
+        "The proposed FY2027 increase is not treated as an adopted schedule."
+    )
+    reference = (
+        "https://liheapch.acf.gov/docs/2026/state-plans/AR_Plan_2026.pdf#page=11"
+    )
+
+    def formula(spm_unit, period, parameters):
+        # Regular assistance is a fixed grant, not capped by the reported bill.
+        # Unsupported fuel mappings are documented in the matrix variable.
+        return spm_unit("ar_liheap_matrix_amount", period)
diff --git a/policyengine_us/variables/gov/states/ar/ee/aeo/liheap/ar_liheap_household_size.py b/policyengine_us/variables/gov/states/ar/ee/aeo/liheap/ar_liheap_household_size.py
new file mode 100644
index 00000000000..bcbc2eb1ca5
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ar/ee/aeo/liheap/ar_liheap_household_size.py
@@ -0,0 +1,28 @@
+from policyengine_us.model_api import *
+
+
+class ar_liheap_household_size(Variable):
+    value_type = int
+    entity = SPMUnit
+    definition_period = YEAR
+    label = "Arkansas LIHEAP household size"
+    defined_for = StateCode.AR
+    documentation = (
+        "Number of citizens and qualified noncitizens in the household. Other "
+        "members' otherwise countable income remains included in full. The "
+        "FFY 2025 manual's composition rule is corroborated by the current "
+        "rights statement of a state-designated LIHEAP subgrantee."
+    )
+    reference = (
+        # FFY 2025 manual sections 4.4-4.4.1; no FY2026 manual was found.
+        "https://liheapch.acf.gov/docs/2025/manuals/AR_Manual_2025.pdf#page=52",
+        # Current operator's rights statement, item 9; no revision date shown.
+        "https://www.cscdc.net/rights-responsibilities-of-liheap-applicants/",
+        # State designation of CSCDC; revised May 11, 2026.
+        "https://adeq.state.ar.us/energy/initiatives/pdfs/LIHEAP-SubgranteeNetworkServiceTerritories.pdf#page=2",
+    )
+    # Do not import SNAP-specific waiting periods or immigration restrictions.
+    # Qualified COFA/battered and other cases absent from immigration_status
+    # require an override of the existing qualified-status flag. Identity and
+    # immigration-document verification remain administrative assumptions.
+    adds = ["is_citizen_or_legal_immigrant"]
diff --git a/policyengine_us/variables/gov/states/ar/ee/aeo/liheap/eligibility/ar_liheap_eligible.py b/policyengine_us/variables/gov/states/ar/ee/aeo/liheap/eligibility/ar_liheap_eligible.py
new file mode 100644
index 00000000000..a3f8584bfb0
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ar/ee/aeo/liheap/eligibility/ar_liheap_eligible.py
@@ -0,0 +1,41 @@
+from policyengine_us.model_api import *
+
+
+class ar_liheap_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    definition_period = YEAR
+    label = "Eligible for Arkansas LIHEAP regular heating assistance"
+    defined_for = StateCode.AR
+    # Plan question 1.4 and sections 2.1-2.3: no categorical income bypass or
+    # asset test; direct or indirect heating burden required.
+    # PDF pages 5, 9-10
+    reference = "https://liheapch.acf.gov/docs/2026/state-plans/AR_Plan_2026.pdf#page=5"
+
+    def formula(spm_unit, period, parameters):
+        size = spm_unit("ar_liheap_household_size", period)
+        income = spm_unit("ar_liheap_countable_income", period)
+        income_limit = spm_unit("ar_liheap_income_limit", period)
+        fuel = spm_unit("heating_type", period)
+        heat_in_rent = spm_unit("heat_expense_included_in_rent", period)
+        expense = spm_unit("heating_expense", period)
+        has_expense = spm_unit("has_heating_expense", period)
+        subsidized = spm_unit.household("is_in_public_housing", period) | spm_unit(
+            "receives_housing_assistance", period
+        )
+        # For subsidized heat included in rent, a positive expense represents
+        # a verified excess charge. The general responsibility flag cannot
+        # substitute for this surcharge. Unsubsidized rent needs no extra bill.
+        rent_responsibility = ~subsidized | (expense > 0)
+        # A direct bill or obligation counts through has_heating_expense, which
+        # defaults to a positive primary-fuel bill with heat not in rent. An
+        # explicit false (for example, a bill fully reimbursed through a utility
+        # allowance, FY2026 plan item 2.3, page 10) is respected. Verification
+        # is not modeled.
+        heating_responsibility = where(heat_in_rent, rent_responsibility, has_expense)
+        return (
+            (size > 0)
+            & (income <= income_limit)
+            & (fuel != fuel.possible_values.NONE)
+            & heating_responsibility
+        )
diff --git a/policyengine_us/variables/gov/states/ar/ee/aeo/liheap/income/ar_liheap_countable_income.py b/policyengine_us/variables/gov/states/ar/ee/aeo/liheap/income/ar_liheap_countable_income.py
new file mode 100644
index 00000000000..1f40c8d6a49
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ar/ee/aeo/liheap/income/ar_liheap_countable_income.py
@@ -0,0 +1,116 @@
+from policyengine_us.model_api import *
+
+
+class ar_liheap_countable_income(Variable):
+    value_type = float
+    entity = SPMUnit
+    definition_period = YEAR
+    unit = USD
+    label = "Arkansas LIHEAP countable income"
+    defined_for = StateCode.AR
+    reference = (
+        # FY2026 state plan sections 1.8 and 1.9.
+        # PDF pages 5-7
+        "https://liheapch.acf.gov/docs/2026/state-plans/AR_Plan_2026.pdf#page=5",
+        # FY2025 state plan sections 1.8 and 1.9.
+        # PDF pages 5-7
+        "https://liheapch.acf.gov/docs/2025/state-plans/AR_Plan_2025.pdf#page=5",
+        # FFY 2025 manual sections 4.7-4.7.4, the section 17.0 Full-time Student
+        # definition and Appendices E-F.
+        # PDF pages 56-59, 62-63, 141, 154-168
+        "https://liheapch.acf.gov/docs/2025/manuals/AR_Manual_2025.pdf#page=56",
+        # Application LIHEAP 9495 R 11/2025, Section III.
+        "https://www.adeq.state.ar.us/energy/assistance/pdfs/fillable_aeo-9495_liheap-long-application.pdf#page=2",
+        # FY2025 application AEO 9495 R 01/FY2025, Section III (Wayback capture).
+        "https://web.archive.org/web/20250104155015id_/https://www.adeq.state.ar.us/energy/assistance/pdfs/fillable_aeo-9495_liheap-long-application.pdf#page=2",
+    )
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.ar.ee.aeo.liheap.income
+        person = spm_unit.members
+        age = person("age", period)
+        # Both application forms (AEO 9495 R 01/FY2025 and LIHEAP 9495 R
+        # 11/2025, Section III) request work income only from members "18 and
+        # older & not a full-time student" without defining the term, so the
+        # manual's definition applies. The section 17.0 definition (page 141)
+        # covers a full-time student "up to age 23" (read as inclusive) who is
+        # a dependent of a household member: a college student enrolled for
+        # twelve or more credit hours (also Appendix F, page 159) or a high
+        # school student over 18. is_tax_unit_dependent stands for that
+        # dependency; without supplied tax-unit roles or that input, age-ordered
+        # inference can make a single parent's adult student the spouse (issue
+        # 9868). Section 4.7 (page 56) excludes the earnings of members aged 18
+        # in high school, dependent or not, "unless working full time or the
+        # individual is emancipated and applying as the head of household";
+        # those exceptions are not modeled. is_in_k12_school is imputed only
+        # through age 17, so a high school student 18 or older is captured via
+        # is_in_secondary_school. Appendix F (page 158) excludes a child's
+        # earnings only during at least half-time school attendance; following
+        # both forms, every member under 18 has earnings excluded.
+        in_high_school = person("is_in_secondary_school", period) | person(
+            "is_in_k12_school", period
+        )
+        full_time_student = (
+            person("is_full_time_college_student", period) | in_high_school
+        )
+        dependent_student = (
+            full_time_student
+            & person("is_tax_unit_dependent", period)
+            & (age <= p.full_time_student_age_limit)
+        )
+        high_school_student = in_high_school & (age <= p.high_school_student_age_limit)
+        counted_worker = (
+            (age >= p.earned_minimum_age) & ~dependent_student & ~high_school_student
+        )
+        # Business inputs are already net of expenses, which stands in for the
+        # manual's 10% operating-cost allowance on gross self-employment income
+        # (Appendix F, page 166); no further business or work-expense deduction
+        # applies. Each source is floored at zero (section 4.7.4, page 63), so a
+        # loss in one source cannot offset another.
+        earned_income = 0
+        for source in p.sources.earned:
+            earned_income = earned_income + max_(person(source, period), 0)
+        countable_earnings = spm_unit.sum(earned_income * counted_worker) * (
+            1 - p.earned_disregard
+        )
+        unearned_income = 0
+        for source in p.sources.unearned:
+            unearned_income = unearned_income + max_(person(source, period), 0)
+        # Manual Appendix F (page 162) counts only the interest "amount over
+        # $200.00". The amount is monthly because unearned income is a month's
+        # receipts (section 4.7, page 57; Appendix E, pages 154-155, converts
+        # other frequencies to monthly). The manual does not say whose $200 it
+        # is; applying it to each recipient is a chosen reading, and a
+        # household-wide $200 would count more. Plan Section 1.9 (page 6)
+        # counts interest with no threshold.
+        annual_interest_disregard = p.interest_disregard * MONTHS_IN_YEAR
+        countable_interest = max_(
+            person("interest_income", period) - annual_interest_disregard, 0
+        )
+        # Plan section 1.9 counts Social Security "Excluding MediCare
+        # deduction", and manual section 4.7.2 (page 59) excludes the Part B
+        # premium from Social Security and Railroad Retirement for members not
+        # eligible for Medicaid. medicare_part_b_premium is zero when not
+        # enrolled and excludes the share a Medicare Savings Program pays.
+        # Other medical deductions are not modeled.
+        ssa_and_railroad = max_(person("social_security", period), 0) + max_(
+            person("railroad_benefits", period), 0
+        )
+        premium = person("medicare_part_b_premium", period)
+        net_ssa_and_railroad = max_(ssa_and_railroad - premium, 0)
+        # Manual Appendix E (page 155) counts TEA once monthly; plan section
+        # 1.9 leaves TANF unchecked. The annual tanf aggregate includes ar_tea
+        # and applies take-up, so a nonrecipient's entitlement is not counted.
+        tea = spm_unit("tanf", period)
+        # Annual inputs approximate the month before application. Otherwise
+        # countable income from every member is included in full, even when
+        # that member is excluded from ar_liheap_household_size.
+        annual_income = (
+            countable_earnings
+            + spm_unit.sum(unearned_income + countable_interest + net_ssa_and_railroad)
+            + tea
+        )
+        # Manual page 58: round monthly countable income to the nearest whole
+        # dollar before the income limit and band tests.
+        monthly_income = np.floor(annual_income / MONTHS_IN_YEAR + 0.5)
+        return monthly_income * MONTHS_IN_YEAR
diff --git a/policyengine_us/variables/gov/states/ar/ee/aeo/liheap/income/ar_liheap_income_limit.py b/policyengine_us/variables/gov/states/ar/ee/aeo/liheap/income/ar_liheap_income_limit.py
new file mode 100644
index 00000000000..fed9787cb8f
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ar/ee/aeo/liheap/income/ar_liheap_income_limit.py
@@ -0,0 +1,44 @@
+from policyengine_us.model_api import *
+from policyengine_us.variables.gov.hhs.hhs_smi import smi
+from policyengine_us.variables.gov.hhs.tax_unit_fpg import fpg
+
+
+class ar_liheap_income_limit(Variable):
+    value_type = float
+    entity = SPMUnit
+    definition_period = YEAR
+    unit = USD
+    label = "Arkansas LIHEAP annualized income limit"
+    defined_for = StateCode.AR
+    reference = (
+        "https://liheapch.acf.gov/docs/2026/state-plans/AR_Plan_2026.pdf#page=9",
+        "https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Eligibility-Chart_2026.pdf",
+        "https://liheapch.acf.gov/docs/2025/state-plans/AR_Plan_2025.pdf#page=8",
+        "https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Eligibility-Chart_2025.pdf",
+    )
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.ar.ee.aeo.liheap.income.limit
+        size = spm_unit("ar_liheap_household_size", period)
+        state = spm_unit.household("state_code_str", period)
+        monthly_smi = smi(size, state, period, parameters) * p.smi_rate / MONTHS_IN_YEAR
+        state_group = spm_unit.household("state_group_str", period)
+        capped_size = clip(size, 1, p.max_table_size)
+        guideline = fpg(
+            capped_size, state_group, period, parameters, year_lag=p.fpg_year_lag
+        )
+        monthly_fpg = guideline * p.fpg_rate / MONTHS_IN_YEAR
+        monthly_base = where(size <= p.smi_max_size, monthly_smi, monthly_fpg)
+        # Half-up monthly rounding reproduces the published FY2025 and FY2026
+        # tables; it is a reconciled numerical pattern, not an express rule.
+        rounding = p.rounding_increment
+        rounded_base = np.floor(monthly_base / rounding + 0.5) * rounding
+        # The charts add a printed amount for each person above size 20.
+        extra_people = max_(size - p.max_table_size, 0)
+        monthly_limit = rounded_base + extra_people * p.additional_member_amount
+        # 42 U.S.C. 8624(b)(2)(B) bars excluding a household on income below
+        # 110% of the poverty guideline. In 2025-2027 every limit stays at
+        # least 32% above that floor at every household size (in 2025 and 2027,
+        # the printed per-member amount above size 20 sets the narrowest
+        # margin), so no separate floor is applied.
+        return where(size > 0, monthly_limit * MONTHS_IN_YEAR, 0)
diff --git a/policyengine_us/variables/gov/states/ar/ee/aeo/liheap/payment/ar_liheap_matrix_amount.py b/policyengine_us/variables/gov/states/ar/ee/aeo/liheap/payment/ar_liheap_matrix_amount.py
new file mode 100644
index 00000000000..146d04ea2f9
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ar/ee/aeo/liheap/payment/ar_liheap_matrix_amount.py
@@ -0,0 +1,83 @@
+from policyengine_us.model_api import *
+
+
+class ar_liheap_matrix_amount(Variable):
+    value_type = float
+    entity = SPMUnit
+    definition_period = YEAR
+    unit = USD
+    label = "Arkansas LIHEAP regular heating matrix amount"
+    defined_for = StateCode.AR
+    reference = (
+        # PDF pages 1-2
+        "https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Benefit-Matix_2026_Electric.pdf#page=1",
+        # PDF pages 1-2
+        "https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Benefit-Matix_2026_Natural-Gas.pdf#page=1",
+        # PDF pages 1-2
+        "https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Benefit-Matix_2026_Propane.pdf#page=1",
+        # PDF pages 1-2
+        "https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Benefit-Matix_2026_Fuel-Oil.pdf#page=1",
+        # PDF pages 1-2
+        "https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Benefit-Matix_2026_Other-Wood-Pellets.pdf#page=1",
+        # PDF pages 1-2
+        "https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Benefit-Matix_2025_Electric.pdf#page=1",
+        # PDF pages 1-2
+        "https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Benefit-Matix_2025_Natural-Gas.pdf#page=1",
+        # PDF pages 1-2
+        "https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Benefit-Matix_2025_Propane.pdf#page=1",
+        # PDF pages 1-2
+        "https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Benefit-Matix_2025_Fuel-Oil.pdf#page=1",
+        # PDF pages 1-2
+        "https://www.adeq.state.ar.us/energy/assistance/pdfs/LIHEAP_Benefit-Matix_2025_Other-Wood-Pellets.pdf#page=1",
+        # FY2025 plan item 2.6 benefit estimate.
+        "https://liheapch.acf.gov/docs/2025/state-plans/AR_Plan_2025.pdf#page=9",
+        # FY2025 electric matrix, Wayback capture of December 6, 2024.
+        # PDF pages 1-2
+        "https://web.archive.org/web/20241206194455id_/https://www.adeq.state.ar.us/energy/assistance/pdfs/liheap_benefit-matix_2025_electric.pdf#page=1",
+        # Clearinghouse "2025" Arkansas matrix (FY2024 base amounts).
+        # PDF pages 1-5
+        "https://liheapch.acf.gov/docs/2025/benefits-matricies/AR_BenefitMatrix_2025.pdf#page=1",
+        # Application fuel groups.
+        "https://www.adeq.state.ar.us/energy/assistance/pdfs/fillable_aeo-9495_liheap-long-application.pdf#page=3",
+    )
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.ar.ee.aeo.liheap.payment
+        income = spm_unit("ar_liheap_countable_income", period) / MONTHS_IN_YEAR
+        size = spm_unit("ar_liheap_household_size", period)
+        # Countable income is already rounded to whole monthly dollars, and
+        # the printed lower bounds are inclusive: $70 starts the second band.
+        band = p.income_band.calc(max_(income, 0)).astype(int)
+        size_group = p.household_size_group.calc(max_(size, 1)).astype(int)
+        fuel = spm_unit("heating_type", period)
+        fuels = fuel.possible_values
+        # FY2025 cells follow AEO's matrices headed "(20% OVER BASE)", posted
+        # before the season (the electric file, whose PDF metadata reads October
+        # 7, 2024, is byte-identical to a December 6, 2024 Wayback capture), not
+        # FY2025 plan item 2.6's $50 to $475 estimate (page 9). The Clearinghouse
+        # "2025" Arkansas matrix repeats the FY2024 base amounts; 1.2 times them,
+        # rounded, gives the FY2025 cells in the 35 rows whose lower bounds run
+        # from $0 to $2,250. The top rows differ.
+        amount = select(
+            [
+                fuel == fuels.ELECTRICITY,
+                fuel == fuels.NATURAL_GAS,
+                fuel == fuels.PROPANE,
+                (fuel == fuels.FUEL_OIL) | (fuel == fuels.KEROSENE),
+                (fuel == fuels.WOOD) | (fuel == fuels.COAL) | (fuel == fuels.OTHER),
+            ],
+            [
+                p.matrix.electricity[band][size_group],
+                p.matrix.natural_gas[band][size_group],
+                p.matrix.propane[band][size_group],
+                p.matrix.fuel_oil[band][size_group],
+                p.matrix.other[band][size_group],
+            ],
+            # NONE has no heating. UNSPECIFIED and SOLAR have no supported
+            # schedule mapping; zero is an unverified estimate, not a legal
+            # eligibility determination, including when heat is in rent.
+            default=0,
+        )
+        # This is the ungated table amount; ar_liheap applies eligibility.
+        # The fixed regular schedule has no actual-expense cap.
+        return where(size > 0, amount, 0)
diff --git a/source_conflicts/candidates.yaml b/source_conflicts/candidates.yaml
index 11b3c3b2a87..b7a0a1b51ee 100644
--- a/source_conflicts/candidates.yaml
+++ b/source_conflicts/candidates.yaml
@@ -420,12 +420,17 @@ candidates:
     the clearinghouse matrix.
   pe_us:
     follows: unknown
-    code: []
+    code:
+    - policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/payment/matrix/electricity.yaml
+    - policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/payment/matrix/fuel_oil.yaml
+    - policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/payment/matrix/natural_gas.yaml
+    - policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/payment/matrix/other.yaml
+    - policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/payment/matrix/propane.yaml
+    - policyengine_us/variables/gov/states/ar/ee/aeo/liheap/payment/ar_liheap_matrix_amount.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9973
   state: unreviewed
-  note: 'PE-US follows AEO''s matrix; verify the clearinghouse document''s effective year and possible mislabeling.
-    Code not yet on main: ar_liheap benefit parameters.'
+  note: 'PE-US follows AEO''s matrix; verify the clearinghouse document''s effective year and possible mislabeling.'
 - id: us-ar:liheap-gambling-and-capital-gains
   program: liheap
   years:
@@ -437,25 +442,24 @@ candidates:
   sources:
   - kind: guidance
     citation: FY2026 LIHEAP State Plan §1.9, page 7
-    url: https://liheapch.acf.gov/docs/2026/state-plans/AR_Plan_2026.pdf#page=5
-  - kind: manual
-    citation: Arkansas LIHEAP manual page 138
-    url: null
+    url: https://liheapch.acf.gov/docs/2026/state-plans/AR_Plan_2026.pdf#page=7
   - kind: manual
-    citation: Draft manual Appendix F pp.132 and 135
-    url: https://liheapch.acf.gov/sites/default/files/webfiles/docs/2025/manuals/AR_Manual%5Bdraft%5D_2025.pdf#page=36
+    citation: FFY 2025 LIHEAP Policy and Procedures Manual, Appendix F capital gains, gaming or gambling winnings and
+      nonrecurring lump-sum rows, pp. 157, 160 and 163
+    url: https://liheapch.acf.gov/docs/2025/manuals/AR_Manual_2025.pdf#page=157
   readings:
     statute: No statute is supplied; the plan counts lottery winnings as the only one-time lump sum and the manual
       excludes nonrecurring lump sums.
     other: Appendix F counts all gaming and gambling winnings and positive capital gains.
   pe_us:
     follows: unknown
-    code: []
+    code:
+    - policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/sources/unearned.yaml
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9973
   state: unreviewed
-  note: 'PE-US follows Appendix F; verify final operative text and whether specific inclusions override the general
-    exclusion. Code not yet on main: ar_liheap countable income.'
+  note: 'PE-US follows Appendix F; verify whether its specific inclusions override the general exclusion of nonrecurring
+    lump sums.'
 - id: us-ar:liheap-minor-and-student-earnings
   program: liheap
   years:
@@ -463,28 +467,36 @@ candidates:
     to: 2026
     type: federal-fiscal
   question: Are all minors' and full-time students' earnings excluded or only the narrower student categories specified
-    by the manuals?
+    by the manual?
   sources:
   - kind: form
     citation: AEO 9495 application §III, R 01/FY2025 and R 11/2025
     url: https://www.adeq.state.ar.us/energy/assistance/pdfs/fillable_aeo-9495_liheap-long-application.pdf#page=2
   - kind: manual
-    citation: FY2025 draft and FFY2025 LIHEAP manuals; draft pp.133-134 and final pp.56, 141, 158-159
-    url: https://liheapch.acf.gov/docs/2025/manuals/AR_Manual_2025.pdf#page=12
+    citation: FFY 2025 LIHEAP Policy and Procedures Manual, section 4.7, section 17.0 Full-time Student and Appendix
+      F, pp. 56, 141 and 158-159
+    url: https://liheapch.acf.gov/docs/2025/manuals/AR_Manual_2025.pdf#page=56
   readings:
     statute: No statute is supplied; the application requests work income only from adults who are not full-time
       students.
-    other: The manuals condition exclusions on attendance, dependency, age and other student circumstances.
-  example: A 35-year-old full-time graduate student with $40,000 wages has $0 countable income and a $308 gas grant
-    in FY2026; the same nonstudent receives $0.
+    other: The manual conditions exclusions on attendance, dependency, age and other student circumstances.
+  example: In FY2026, a 35-year-old full-time graduate student with $40,000 of wages has countable income of $32,004
+    (monthly $2,667, above the $2,347 one-person limit) and receives $0 with gas heat, the same as a nonstudent; excluding
+    the student's wages under the forms' full-time student carve-out alone would give $0 countable income and a $308 gas grant.
   pe_us:
     follows: unknown
-    code: []
+    code:
+    - policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/earned_minimum_age.yaml
+    - policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/full_time_student_age_limit.yaml
+    - policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/high_school_student_age_limit.yaml
+    - policyengine_us/variables/gov/states/ar/ee/aeo/liheap/income/ar_liheap_countable_income.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9973
   state: unreviewed
-  note: 'PE-US follows the forms; verify that omitted questions constitute an exclusion rather than a separate reporting
-    process. Code not yet on main: ar_liheap countable income.'
+  note: 'PE-US follows the manual''s page 141 Full-time Student definition (dependents up to age 23: college students
+    at 12 or more credit hours, or high school students over 18), section 4.7 for 18-year-olds in high school, and
+    the forms for members under 18; verify that the forms'' omitted questions for members under 18 are an exclusion
+    rather than a separate reporting process.'
 - id: us-ar:liheap-workers-compensation-and-tea
   program: liheap
   years:
@@ -496,10 +508,10 @@ candidates:
   sources:
   - kind: guidance
     citation: FY2026 LIHEAP State Plan §1.9
-    url: https://liheapch.acf.gov/docs/2026/state-plans/AR_Plan_2026.pdf#page=5
+    url: https://liheapch.acf.gov/docs/2026/state-plans/AR_Plan_2026.pdf#page=6
   - kind: manual
-    citation: Draft manual Appendices E-F pp.130 and 144
-    url: null
+    citation: FFY 2025 LIHEAP Policy and Procedures Manual, Appendices E and F, pp. 155 and 168
+    url: https://liheapch.acf.gov/docs/2025/manuals/AR_Manual_2025.pdf#page=155
   - kind: form
     citation: AEO 9495 application R 11/2025, page 2
     url: https://www.adeq.state.ar.us/energy/assistance/pdfs/fillable_aeo-9495_liheap-long-application.pdf#page=2
@@ -510,12 +522,13 @@ candidates:
     TEA in FY2026.
   pe_us:
     follows: unknown
-    code: []
+    code:
+    - policyengine_us/parameters/gov/states/ar/ee/aeo/liheap/income/sources/unearned.yaml
+    - policyengine_us/variables/gov/states/ar/ee/aeo/liheap/income/ar_liheap_countable_income.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9973
   state: unreviewed
-  note: 'PE-US counts both sources; verify final manual adoption and the plan''s categories. Code not yet on main:
-    ar_liheap countable income.'
+  note: 'PE-US counts both sources; verify that the FFY 2025 manual still governs FY2026 and the plan''s categories.'
 - id: us-ar:snap-child-support-deduction
   program: snap
   years: