diff --git a/changelog.d/statute-first-state-income-tax.fixed.md b/changelog.d/statute-first-state-income-tax.fixed.md
new file mode 100644
index 00000000000..5b2a9861eec
--- /dev/null
+++ b/changelog.d/statute-first-state-income-tax.fixed.md
@@ -0,0 +1 @@
+Follow the statute where state forms differ: New Mexico's senior medical exemption needs expenses over $28,000; Vermont's 2021 low-income child care credit needs AGI under the threshold; the New York and New York City household credits count the federal exemptions of married, head-of-household and surviving-spouse filers instead of denying the credit when a filer can be claimed (Tax Law 606(b), 1310(d)), and the New York City credit for a married couple filing separately uses the couple's AGI and exemptions, and separate filers get exactly one-half of both household credits (Tax Law 606(b)(3)(C), 1310(d)(3)(C)) rather than the tables' rounded halves; Puerto Rico's earned income credit uses Hacienda's 2024 and 2025 inflation-adjusted schedules; and the New York City household credit gives negative AGI the lowest bracket's amount.
diff --git a/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/household/flat_amount.yaml b/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/household/flat_amount.yaml
index 8ff0f54f145..b66bbc6aa4b 100644
--- a/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/household/flat_amount.yaml
+++ b/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/household/flat_amount.yaml
@@ -15,7 +15,7 @@ metadata:
       href: https://www.tax.ny.gov/pdf/current_forms/it/it201i.pdf#page=20
 brackets:
   - threshold:
-      2022-01-01: -1
+      2022-01-01: -.inf
     amount:
       2022-01-01: 15
   - threshold:
diff --git a/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/household/other_per_dependent.yaml b/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/household/other_per_dependent.yaml
index ede9c2334d5..3a7af369bbf 100644
--- a/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/household/other_per_dependent.yaml
+++ b/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/household/other_per_dependent.yaml
@@ -1,9 +1,9 @@
-description: NYC provides a household credit of this amount per dependent for joint, suriving spouse, and head of household filers.
+description: NYC provides a household credit of this amount per exemption for joint, surviving spouse, head of household and, before halving, separate filers.
 metadata:
   type: single_amount
   threshold_unit: currency-USD
   amount_unit: currency-USD
-  label: NYC Household Credit for joint, suriving spouse, and head of household filers.
+  label: NYC Household Credit per exemption for non-single filers
   reference:
     - title: Instructions for Form IT-201, 2022
       href: https://www.tax.ny.gov/pdf/2022/printable-pdfs/inc/it201i-2022.pdf#page=17
@@ -15,7 +15,7 @@ metadata:
       href: https://www.tax.ny.gov/pdf/current_forms/it/it201i.pdf#page=20
 brackets:
   - threshold:
-      2022-01-01: -1
+      2022-01-01: -.inf
     amount:
       2022-01-01: 30
   - threshold:
diff --git a/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/household/separate_per_dependent.yaml b/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/household/separate_per_dependent.yaml
index 93b9f764442..8d4a2739796 100644
--- a/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/household/separate_per_dependent.yaml
+++ b/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/household/separate_per_dependent.yaml
@@ -1,4 +1,8 @@
-description: NYC provides a household credit of this amount per dependent for separate filers.
+description: IT-201 Table 6 lists this NYC household credit amount per dependent for separate filers.
+# Not used by nyc_household_credit: Tax Law 1310(d) gives a separate filer
+# "one-half the credit otherwise allowed his or her household", which the
+# model computes from the married amounts (other_per_dependent). Table 6
+# rounds the half amount per exemption, which can differ by a dollar or more.
 metadata:
   type: single_amount
   threshold_unit: currency-USD
@@ -15,7 +19,7 @@ metadata:
       href: https://www.tax.ny.gov/pdf/current_forms/it/it201i.pdf#page=20
 brackets:
   - threshold:
-      2022-01-01: -1
+      2022-01-01: -.inf
     amount:
       2022-01-01: 15
   - threshold:
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/min_expenses.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/min_expenses.yaml
index 5aaca843301..d02feaad554 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/min_expenses.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/min_expenses.yaml
@@ -1,4 +1,4 @@
-description: New Mexico provides the unreimbursed medical care expense exemption for filers with expenses at or above this amount.
+description: New Mexico provides the unreimbursed medical care expense exemption for filers with expenses above this amount.
 values:
   2005-01-01: 28_000
 metadata:
diff --git a/policyengine_us/parameters/gov/states/vt/tax/income/credits/cdcc/income_limit_in_effect.yaml b/policyengine_us/parameters/gov/states/vt/tax/income/credits/cdcc/income_limit_in_effect.yaml
index 3e736d244b6..3e7124523e0 100644
--- a/policyengine_us/parameters/gov/states/vt/tax/income/credits/cdcc/income_limit_in_effect.yaml
+++ b/policyengine_us/parameters/gov/states/vt/tax/income/credits/cdcc/income_limit_in_effect.yaml
@@ -1,4 +1,4 @@
-description: Vermont limits the Child and Dependent Care Credit to filers with adjusted gross income at or below the low-income threshold when this is in effect.
+description: Vermont limits the Child and Dependent Care Credit to filers with adjusted gross income below the low-income threshold when this is in effect.
 values:
   # Through 2021 the Vermont credit under 32 V.S.A. § 5828c was the low-income
   # child and dependent care credit, limited to filers with AGI below the
diff --git a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/max_amount.yaml b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/max_amount.yaml
index ce5d03dd662..324c3e19ee4 100644
--- a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/max_amount.yaml
+++ b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/max_amount.yaml
@@ -4,18 +4,26 @@ brackets:
       2023-01-01: 0
     amount:
       2023-01-01: 1_656
+      2024-01-01: 1_745
+      2025-01-01: 1_794
   - threshold: 
       2023-01-01: 1
     amount:
       2023-01-01: 3_864
+      2024-01-01: 4_071
+      2025-01-01: 4_186
   - threshold: 
       2023-01-01: 2
     amount:
       2023-01-01: 6_072
+      2024-01-01: 6_400
+      2025-01-01: 6_576
   - threshold: 
       2023-01-01: 3
     amount:
       2023-01-01: 7_173
+      2024-01-01: 7_563
+      2025-01-01: 7_774
 metadata:
   amount_unit: currency-USD
   threshold_unit: child
@@ -23,7 +31,12 @@ metadata:
   label: Puerto Rico earned income credit max amount
   period: year
   reference:
-    # discrepancy: legal statute max amount doesn't correspond with tax form values 
+    - title: "Hacienda Boletín Informativo de Rentas Internas 24-04, inflation adjustment to the earned income credit for 2024 #page 1-3"
+      href: https://hacienda.pr.gov/sites/default/files/publicaciones/2024/12/bi_ri_24-04_-_credito_por_trabajo_-_ajuste_por_inflacion_2024_firmada_23-dic-2024.pdf#page=1
+    - title: "Hacienda Boletín Informativo de Rentas Internas 26-01, inflation adjustment to the earned income credit for 2025 #page 1-3"
+      href: https://hacienda.pr.gov/sites/default/files/publicaciones/2026/02/bi_ri_26-01_ajuste_por_inflacion_al_credito_por_trabajo_para_el_ano_2025_signed.pdf#page=1
+    - title: P.R. Internal Revenue Code § 1052.01(i), 13 L.P.R.A. § 30211(i) (inflation adjustment as adjusted by the federal IRS)
+      href: https://docs.pr.gov/files/OCIF/LEYES-REGLAMENTOS-CARTAS-CIRCULARES/Leyes-delegan-Facultad-OCIF/Ley%20N%C3%BAm.%201-2011%20-%20C%C3%B3digo%20de%20Rentas%20Internas%20para%20un%20Nuevo%20Puerto%20Rico.pdf#page=300
     - title: P.R. Laws tit. 13, § 30211 (1)-(6)
       href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1007/subchapter-b/30211/
     - title: Schedule CT Individual, Earned Income Credit, 2023
diff --git a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out/threshold/joint.yaml b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out/threshold/joint.yaml
index b8742b1404a..4d136070e9a 100644
--- a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out/threshold/joint.yaml
+++ b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out/threshold/joint.yaml
@@ -5,18 +5,26 @@ brackets:
       2023-01-01: 0
     amount:
       2023-01-01: 19_870
+      2024-01-01: 20_940
+      2025-01-01: 21_530
   - threshold: 
       2023-01-01: 1
     amount:
       2023-01-01: 24_280
+      2024-01-01: 25_590
+      2025-01-01: 26_310
   - threshold: 
       2023-01-01: 2
     amount:
       2023-01-01: 27_590
+      2024-01-01: 29_080
+      2025-01-01: 29_900
   - threshold: 
       2023-01-01: 3
     amount:
       2023-01-01: 27_590
+      2024-01-01: 29_080
+      2025-01-01: 29_900
 metadata:
   amount_unit: currency-USD
   threshold_unit: child
@@ -24,8 +32,13 @@ metadata:
   label: Puerto Rico earned income credit phase out threshold
   period: year
   reference:
+    - title: "Hacienda Boletín Informativo de Rentas Internas 24-04, inflation adjustment to the earned income credit for 2024 #page 1-3"
+      href: https://hacienda.pr.gov/sites/default/files/publicaciones/2024/12/bi_ri_24-04_-_credito_por_trabajo_-_ajuste_por_inflacion_2024_firmada_23-dic-2024.pdf#page=1
+    - title: "Hacienda Boletín Informativo de Rentas Internas 26-01, inflation adjustment to the earned income credit for 2025 #page 1-3"
+      href: https://hacienda.pr.gov/sites/default/files/publicaciones/2026/02/bi_ri_26-01_ajuste_por_inflacion_al_credito_por_trabajo_para_el_ano_2025_signed.pdf#page=1
+    - title: P.R. Internal Revenue Code § 1052.01(i), 13 L.P.R.A. § 30211(i) (inflation adjustment as adjusted by the federal IRS)
+      href: https://docs.pr.gov/files/OCIF/LEYES-REGLAMENTOS-CARTAS-CIRCULARES/Leyes-delegan-Facultad-OCIF/Ley%20N%C3%BAm.%201-2011%20-%20C%C3%B3digo%20de%20Rentas%20Internas%20para%20un%20Nuevo%20Puerto%20Rico.pdf#page=300
     - title: Schedule CT Individual, Earned Income Credit, 2023
       href: https://hacienda.pr.gov/sites/default/files/schedule_ct_rev._jul_5_23_informative_-_instructions.pdf#page=2
-    # discrepancy: legal statute phase out thresholds do not correspond with tax form values
     - title: P.R. Laws tit. 13, § 30211 (1) - (6)
       href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1007/subchapter-b/30211/
diff --git a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out/threshold/single.yaml b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out/threshold/single.yaml
index 3f25534d252..0446792fce9 100644
--- a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out/threshold/single.yaml
+++ b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out/threshold/single.yaml
@@ -5,18 +5,26 @@ brackets:
       2023-01-01: 0
     amount:
       2023-01-01: 17_660
+      2024-01-01: 18_610
+      2025-01-01: 19_130
   - threshold: 
       2023-01-01: 1
     amount:
       2023-01-01: 19_870
+      2024-01-01: 20_940
+      2025-01-01: 21_530
   - threshold: 
       2023-01-01: 2
     amount:
       2023-01-01: 23_180
+      2024-01-01: 24_430
+      2025-01-01: 25_110
   - threshold: 
       2023-01-01: 3
     amount:
       2023-01-01: 23_180
+      2024-01-01: 24_430
+      2025-01-01: 25_110
 metadata:
   amount_unit: currency-USD
   threshold_unit: child
@@ -24,8 +32,13 @@ metadata:
   label: Puerto Rico earned income credit phase out threshold
   period: year
   reference:
+    - title: "Hacienda Boletín Informativo de Rentas Internas 24-04, inflation adjustment to the earned income credit for 2024 #page 1-3"
+      href: https://hacienda.pr.gov/sites/default/files/publicaciones/2024/12/bi_ri_24-04_-_credito_por_trabajo_-_ajuste_por_inflacion_2024_firmada_23-dic-2024.pdf#page=1
+    - title: "Hacienda Boletín Informativo de Rentas Internas 26-01, inflation adjustment to the earned income credit for 2025 #page 1-3"
+      href: https://hacienda.pr.gov/sites/default/files/publicaciones/2026/02/bi_ri_26-01_ajuste_por_inflacion_al_credito_por_trabajo_para_el_ano_2025_signed.pdf#page=1
+    - title: P.R. Internal Revenue Code § 1052.01(i), 13 L.P.R.A. § 30211(i) (inflation adjustment as adjusted by the federal IRS)
+      href: https://docs.pr.gov/files/OCIF/LEYES-REGLAMENTOS-CARTAS-CIRCULARES/Leyes-delegan-Facultad-OCIF/Ley%20N%C3%BAm.%201-2011%20-%20C%C3%B3digo%20de%20Rentas%20Internas%20para%20un%20Nuevo%20Puerto%20Rico.pdf#page=300
     - title: Schedule CT Individual, Earned Income Credit, 2023
       href: https://hacienda.pr.gov/sites/default/files/schedule_ct_rev._jul_5_23_informative_-_instructions.pdf#page=2
-    # discrepancy: legal statute phase out thresholds do not correspond with tax form values
     - title: P.R. Laws tit. 13, § 30211 (1) - (6)
       href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1007/subchapter-b/30211/
diff --git a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/unearned_income/limit.yaml b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/unearned_income/limit.yaml
index 6ed10b22989..d2151145b09 100644
--- a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/unearned_income/limit.yaml
+++ b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/unearned_income/limit.yaml
@@ -1,4 +1,4 @@
-description: Puerto Rico limits the earned income credit to filers with unearned income below this threshold. 
+description: Puerto Rico limits the earned income credit to filers with unearned income at or below this threshold. 
 values: 
   2023-01-01: 10_000
 metadata:
@@ -6,7 +6,9 @@ metadata:
   label: Puerto Rico earned income credit unearned income limit
   period: year
   reference:
-    # discrepancy: legal statute lists unearned income as 2_200 
+    # Section 1052.01(e) keeps older $2,200 wording but adds a proviso for
+    # taxable years after 2020 allowing other income, including exempt
+    # unearned income, equal to or below $10,000.
     - title: P.R. Laws tit. 13, § 30211 (6)(e)
       href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1007/subchapter-b/30211/
     - title: Schedule CT Individual, Earned Income Credit, 2023
diff --git a/policyengine_us/tests/code_health/test_source_conflicts.py b/policyengine_us/tests/code_health/test_source_conflicts.py
index b2f15532b65..3c662116dc7 100644
--- a/policyengine_us/tests/code_health/test_source_conflicts.py
+++ b/policyengine_us/tests/code_health/test_source_conflicts.py
@@ -141,12 +141,8 @@
     "policyengine_us/parameters/gov/states/wi/tax/income/credits/homestead/income/disqualified_loss_sources.yaml": 1,
     "policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/eligibility/min.yaml": 1,
     "policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/eligibility/separate_filer.yaml": 1,
-    "policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/max_amount.yaml": 1,
     "policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_in_rate.yaml": 1,
     "policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out/rate.yaml": 1,
-    "policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out/threshold/joint.yaml": 1,
-    "policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out/threshold/single.yaml": 1,
-    "policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/unearned_income/limit.yaml": 1,
     "policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/exemption_rate.yaml": 1,
     "policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/threshold.yaml": 1,
     "policyengine_us/parameters/gov/usda/snap/eligibility/waiting_period/subject_immigration_statuses.yaml": 1,
@@ -158,6 +154,7 @@
     "policyengine_us/variables/gov/irs/tax_unit_is_required_to_file.py": 1,
     "policyengine_us/variables/gov/local/ca/cc/ga/ca_cc_general_assistance_maximum_grant.py": 1,
     "policyengine_us/variables/gov/local/ca/cc/ga/eligibility/ca_cc_general_assistance_eligible.py": 1,
+    "policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.py": 2,
     "policyengine_us/variables/gov/states/ar/ade/oec/sra/rates/ar_sra_daily_copay.py": 1,
     "policyengine_us/variables/gov/states/ca/hbex/premium_subsidy/ca_premium_subsidy_applicable_percentage.py": 1,
     "policyengine_us/variables/gov/states/ct/tax/income/rebate/ct_child_tax_rebate.py": 1,
@@ -171,6 +168,8 @@
     "policyengine_us/variables/gov/states/mn/dcyf/mfip/income/earned/mn_mfip_dependent_care_deduction.py": 1,
     "policyengine_us/variables/gov/states/mn/tax/income/deductions/mn_itemized_deductions.py": 1,
     "policyengine_us/variables/gov/states/mo/dese/ccs/eligibility/mo_ccs_income_eligible.py": 1,
+    "policyengine_us/variables/gov/states/nm/tax/income/exemptions/nm_medical_expense_exemption.py": 1,
+    "policyengine_us/variables/gov/states/ny/tax/income/credits/ny_household_credit_potential.py": 2,
     "policyengine_us/variables/gov/states/sc/tax/income/subtractions/retirement/sc_retirement_deduction_survivors.py": 1,
     "policyengine_us/variables/gov/states/vt/tax/income/credits/cdcc/vt_low_income_cdcc_eligible.py": 1,
     "policyengine_us/variables/gov/states/wa/dor/property_tax_exemption/senior_disabled/wa_pte_categorical_eligible.py": 1,
diff --git a/policyengine_us/tests/core/test_medical_expense_premium_conservation.py b/policyengine_us/tests/core/test_medical_expense_premium_conservation.py
index f5be96ce466..a6fb3942079 100644
--- a/policyengine_us/tests/core/test_medical_expense_premium_conservation.py
+++ b/policyengine_us/tests/core/test_medical_expense_premium_conservation.py
@@ -399,7 +399,10 @@ def _state_simulation(cases, reference_system, with_se_deduction):
         # deduction. The oracle preserves the supplied amount exactly as main
         # does; only the computed path restores an applied federal exclusion.
         main_base = case["subtotal"] if supplied else gross
+        # The credit (NMSA 7-2-18.13) takes expenses of $28,000 or more; the
+        # exemption (NMSA 7-2-5.9(A)) takes expenses that "exceed" $28,000.
         senior_eligible = case["age"] >= 65 and main_base >= 28_000
+        senior_exemption_eligible = case["age"] >= 65 and main_base > 28_000
         denominator = 2 if case["filing_status"] == "SEPARATE" else 1
 
         for state in ("ND", "NM"):
@@ -468,7 +471,7 @@ def _state_simulation(cases, reference_system, with_se_deduction):
             )
             # NMSA 7-2-5.9 and PIT-ADJ line 18 allow the full exemption.
             expectations["nm_medical_expense_exemption"].append(
-                3_000 if state == "NM" and senior_eligible else 0
+                3_000 if state == "NM" and senior_exemption_eligible else 0
             )
     simulation = Simulation(
         tax_benefit_system=reference_system,
diff --git a/policyengine_us/tests/core/test_nm_ctc_children_medical_exemption_invariants.py b/policyengine_us/tests/core/test_nm_ctc_children_medical_exemption_invariants.py
index 96154868af8..c778364bfcb 100644
--- a/policyengine_us/tests/core/test_nm_ctc_children_medical_exemption_invariants.py
+++ b/policyengine_us/tests/core/test_nm_ctc_children_medical_exemption_invariants.py
@@ -4,8 +4,9 @@
 by IRC 152(c), which has no taxpayer identification number requirement, so
 `nm_ctc_qualifying_children` counts 152(c) children whatever their Social
 Security number status. NMSA 7-2-5.9 gives $3,000 to a filer or spouse 65 or
-older with at least $28,000 of medical care expenses (the PIT-ADJ reading of
-the threshold), with no halving for married filing separately.
+older with more than $28,000 of medical care expenses (NMSA 7-2-5.9(A); the
+PIT-ADJ instructions' "$28,000 or more" is not followed), with no halving for
+married filing separately.
 
 For households drawn by Hypothesis and a seeded population, in 2023-2026:
 
@@ -25,8 +26,8 @@
 5. Separate filing: a single adult filing separately gets half of `nm_ctc`
    (7-2-18.34(G)) and the whole `nm_medical_expense_exemption`.
 6. Reference exemption: `nm_medical_expense_exemption` is $3,000 exactly when
-   a filer (not a dependent) is 65 or older and medical expenses are at least
-   $28,000, and 0 otherwise.
+   a filer (not a dependent) is 65 or older and medical expenses are more than
+   $28,000 (NMSA 7-2-5.9(A)), and 0 otherwise.
 """
 
 import numpy as np
@@ -182,7 +183,7 @@ def unit(adults, dependents, expenses=0.0):
         unit([adult(25), adult(20)], [dependent(22, student=True)]),
         # The only 65+ person is a dependent parent.
         unit([adult(40)], [elderly_parent], expenses=30_000.0),
-        # A 65+ filer with exactly $28,000 of expenses.
+        # A 65+ filer with exactly $28,000 of expenses (not over $28,000).
         unit([adult(70)], [], expenses=28_000.0),
     ]
 
@@ -268,7 +269,8 @@ def _reference_exemption(unit):
     if unit["state"] != "NM":
         return 0
     filer_65 = any(a["age"] >= 65 for a in unit["adults"])
-    return EXEMPTION * (filer_65 and unit["medical_expenses"] >= MIN_EXPENSES)
+    # NMSA 7-2-5.9(A): expenses that "exceed" $28,000.
+    return EXEMPTION * (filer_65 and unit["medical_expenses"] > MIN_EXPENSES)
 
 
 def _describe(unit):
@@ -336,7 +338,7 @@ def _assert_coverage(drawn_units, credit, exemption):
             u["state"] == "NM"
             and all(a["age"] < 65 for a in u["adults"])
             and any(d["age"] >= 65 for d in u["dependents"])
-            and u["medical_expenses"] >= MIN_EXPENSES
+            and u["medical_expenses"] > MIN_EXPENSES
             for u in drawn_units
         ]
     )
diff --git a/policyengine_us/tests/core/test_state_medical_expense_input_deletion.py b/policyengine_us/tests/core/test_state_medical_expense_input_deletion.py
index 8f700ae0cae..c48a55b7835 100644
--- a/policyengine_us/tests/core/test_state_medical_expense_input_deletion.py
+++ b/policyengine_us/tests/core/test_state_medical_expense_input_deletion.py
@@ -69,13 +69,14 @@ def test_nd_paid_cost_base_after_medical_subtotal_deletion(delete_subtotal):
 
 @pytest.mark.parametrize("delete_subtotal", SUBTOTAL_DELETION_CASES)
 def test_nm_senior_benefits_after_medical_subtotal_deletion(delete_subtotal):
-    simulation = _simulation("NM", other_expenses=22_000)
+    simulation = _simulation("NM", other_expenses=22_001)
     if delete_subtotal:
         simulation.delete_arrays("itemized_medical_expenses", PERIOD)
 
-    # The recomputed federal subtotal is 27,000, but restoring its 1,000
-    # exclusion meets NM's 28,000 paid-cost threshold. Calculate both before
-    # asserting to preserve evidence.
+    # The recomputed federal subtotal is 27,001, but restoring its 1,000
+    # exclusion gives 28,001 of paid costs, which meets the credit's $28,000
+    # threshold and exceeds the exemption's. Calculate both before asserting
+    # to preserve evidence.
     benefits = tuple(
         simulation.calculate(variable, PERIOD).item()
         for variable in (
diff --git a/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.yaml b/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.yaml
index badd48577b1..7ff3c1be8e3 100644
--- a/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.yaml
@@ -186,52 +186,84 @@
   output:
     nyc_household_credit: 0
 
-- name: Separate filers making $15k or less get $15 per tax unit dependent (size=2).
+# Tax Law 1310(d) and IT-201 Table 6: a married couple filing separately is
+# one household, keyed on federal AGI and dependents "from both returns" plus
+# one for each spouse, and each spouse gets half the household amount.
+- name: Separate filers with household AGI of $15k or less get half of $30 per exemption of the couple.
   period: 2022
   absolute_error_margin: 0
   input:
     state_code: NY
     in_nyc: true
-    adjusted_gross_income: 15_000
+    adjusted_gross_income: 7_500
+    spouse_separate_adjusted_gross_income: 7_500
     filing_status: SEPARATE
     tax_unit_size: 2
+    spouse_separate_tax_unit_size: 2
   output:
-    nyc_household_credit: 30
+    # Household AGI $15,000: $30 x (2 + 2) = $120, halved.
+    nyc_household_credit: 60
 
-- name: Separate filers making $18k get $8 per tax unit dependent (size=4).
+- name: Separate filers with household AGI of $18k get half of $15 per exemption of the couple.
   period: 2022
-  absolute_error_margin: 3 # Table has some rounding.
+  absolute_error_margin: 0
   input:
     state_code: NY
     in_nyc: true
-    adjusted_gross_income: 18_000
+    adjusted_gross_income: 9_000
+    spouse_separate_adjusted_gross_income: 9_000
     filing_status: SEPARATE
     tax_unit_size: 4
+    spouse_separate_tax_unit_size: 4
   output:
-    nyc_household_credit: 32
+    # Household AGI $18,000: the married amount is $15 per exemption, so the
+    # household credit is $15 x 8 = $120 and each spouse gets half, $60.
+    # IT-201 Table 6 rounds the half amount to $8 per exemption ($53 + $8 =
+    # $61 with its over-seven note); the model follows Tax Law 1310(d).
+    nyc_household_credit: 60
 
-- name: Separate filers making $21k get $5 per tax unit dependent.
+- name: Separate filers with household AGI of $21k get half of $10 per exemption of the couple.
   period: 2022
-  absolute_error_margin: 3 # Table has some rounding.
+  absolute_error_margin: 0
   input:
     state_code: NY
     in_nyc: true
-    adjusted_gross_income: 21_000
+    adjusted_gross_income: 10_500
+    spouse_separate_adjusted_gross_income: 10_500
     filing_status: SEPARATE
     tax_unit_size: 6
+    spouse_separate_tax_unit_size: 6
   output:
-    nyc_household_credit: 30
+    # Household AGI $21,000: $10 x (6 + 6) = $120, halved.
+    nyc_household_credit: 60
 
-- name: Separate filers making over $22.5k gets no credit.
+- name: Separate filers with household AGI over $22.5k get no credit.
   period: 2022
   absolute_error_margin: 0
   input:
     state_code: NY
     in_nyc: true
-    adjusted_gross_income: 22_501
+    adjusted_gross_income: 11_251
+    spouse_separate_adjusted_gross_income: 11_251
     filing_status: SEPARATE
     tax_unit_size: 4
+    spouse_separate_tax_unit_size: 4
+  output:
+    nyc_household_credit: 0
+
+- name: A separate filer's own AGI alone does not set the bracket.
+  period: 2022
+  absolute_error_margin: 0
+  input:
+    state_code: NY
+    in_nyc: true
+    adjusted_gross_income: 15_000
+    spouse_separate_adjusted_gross_income: 15_000
+    filing_status: SEPARATE
+    tax_unit_size: 2
+    spouse_separate_tax_unit_size: 2
   output:
+    # Household AGI $30,000 is over $22,500.
     nyc_household_credit: 0
 
 
@@ -273,7 +305,7 @@
   output:
     nyc_household_credit: 15
 
-- name: 2025 joint return with one claimable spouse gets no NYC household credit (the claimable spouse is the head)
+- name: 2025 joint return with one claimable spouse counts the other spouse's exemption for the NYC credit (the claimable spouse is the head)
   period: 2025
   input:
     people:
@@ -298,9 +330,12 @@
         state_code: NY
         in_nyc: true
   output:
-    nyc_household_credit: 0
+    # Tax Law 1310(d) counts the exemptions the couple is entitled to: one.
+    # $30 x 1. IT-201 line 48 would deny the credit; the model follows the
+    # statute.
+    nyc_household_credit: 30
 
-- name: 2025 joint return with one claimable spouse gets no NYC household credit (the claimable spouse is the spouse)
+- name: 2025 joint return with one claimable spouse counts the other spouse's exemption for the NYC credit (the claimable spouse is the spouse)
   period: 2025
   input:
     people:
@@ -325,7 +360,7 @@
         state_code: NY
         in_nyc: true
   output:
-    nyc_household_credit: 0
+    nyc_household_credit: 30
 
 - name: 2025 joint return with neither spouse claimable gets the NYC household credit
   period: 2025
@@ -350,6 +385,81 @@
     # $30 x 2.
     nyc_household_credit: 60
 
+# Tax Law 1310(d): only an unmarried individual is excluded for being
+# claimable; other households count the exemptions they are entitled to.
+- name: 2025 separate filer who can be claimed gets half the household credit for the spouse's exemption
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 22
+        employment_income: 5_000
+        claimed_as_dependent_on_another_return: true
+    tax_units:
+      tax_unit:
+        members: [person_a]
+        filing_status: SEPARATE
+    households:
+      household:
+        members: [person_a]
+        state_code: NY
+        in_nyc: true
+  output:
+    # Household AGI $10,000 (the spouse's return is assumed alike); the
+    # couple's exemptions: 0 for the claimable filer plus 1 for the spouse.
+    # $30 x 1, halved.
+    nyc_household_credit: 15
+
+- name: 2025 joint return where both spouses can be claimed has no exemptions for the NYC credit
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 22
+        employment_income: 5_000
+        claimed_as_dependent_on_another_return: true
+      person_b:
+        age: 22
+        employment_income: 5_000
+        claimed_as_dependent_on_another_return: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: NY
+        in_nyc: true
+  output:
+    nyc_household_credit: 0
+
+- name: 2025 head of household who can be claimed counts the dependent's exemption
+  period: 2025
+  input:
+    people:
+      parent:
+        age: 22
+        employment_income: 10_000
+        claimed_as_dependent_on_another_return: true
+      child:
+        age: 2
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        filing_status: HEAD_OF_HOUSEHOLD
+        # The would-be claimant need not file, so the parent may still claim
+        # the child (Publication 501, Dependent Taxpayer Test).
+        head_or_spouse_is_dependent_elsewhere_without_filing_exception: false
+    households:
+      household:
+        members: [parent, child]
+        state_code: NY
+        in_nyc: true
+  output:
+    # One exemption (the child); $30 x 1.
+    nyc_household_credit: 30
+
 - name: 2020 NYC household credit uses recomputed federal AGI
   period: 2020
   input:
@@ -371,3 +481,70 @@
     # federal AGI (IT-201 line 19a) is 12,600, over it.
     adjusted_gross_income: 12_300
     nyc_household_credit: 0
+
+- name: 2025 surviving spouse who can be claimed counts the dependent's exemption
+  # Tax Law 1310(d)(3)(B): a surviving spouse is a household in its own right.
+  period: 2025
+  input:
+    people:
+      parent:
+        age: 22
+        employment_income: 10_000
+        claimed_as_dependent_on_another_return: true
+      child:
+        age: 2
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        filing_status: SURVIVING_SPOUSE
+        head_or_spouse_is_dependent_elsewhere_without_filing_exception: false
+    households:
+      household:
+        members: [parent, child]
+        state_code: NY
+        in_nyc: true
+  output:
+    # One exemption (the child); $30 x 1.
+    nyc_household_credit: 30
+
+- name: Separate filers get exactly half the household credit, not Table 6's rounded amount
+  period: 2022
+  absolute_error_margin: 0
+  input:
+    state_code: NY
+    in_nyc: true
+    adjusted_gross_income: 8_000
+    spouse_separate_adjusted_gross_income: 8_000
+    filing_status: SEPARATE
+    tax_unit_size: 1
+    spouse_separate_tax_unit_size: 2
+  output:
+    # Household AGI $16,000 is over $15,000 and not over $17,500: $25 per
+    # exemption. $25 x (1 + 2) = $75, halved: $37.50 (Table 6 prints $38).
+    nyc_household_credit: 37.5
+
+- name: A single filer with negative AGI gets the lowest-bracket NYC credit
+  # The 1310(d) table's first row is "Not over $10,000", which includes
+  # zero and negative AGI.
+  period: 2025
+  absolute_error_margin: 0
+  input:
+    state_code: NY
+    in_nyc: true
+    adjusted_gross_income: -5_000
+    filing_status: SINGLE
+  output:
+    nyc_household_credit: 15
+
+- name: A joint return with negative AGI gets the lowest-bracket NYC credit per exemption
+  period: 2025
+  absolute_error_margin: 0
+  input:
+    state_code: NY
+    in_nyc: true
+    adjusted_gross_income: -5_000
+    filing_status: JOINT
+    tax_unit_size: 2
+  output:
+    # $30 x 2.
+    nyc_household_credit: 60
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_medical_expense_exemption.yaml b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_medical_expense_exemption.yaml
index fbc36a3d88e..c0abdd891c8 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_medical_expense_exemption.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_medical_expense_exemption.yaml
@@ -15,10 +15,12 @@
     age: 65
     medicare_enrolled: false
     health_insurance_premiums: 6_000
-    other_medical_expenses: 22_000
+    other_medical_expenses: 22_001
     self_employed_health_insurance_ald: 1_000
   output:
-    itemized_medical_expenses: 27_000
+    # Gross paid: 6,000 + 22,001 = 28,001, over $28,000; the federal
+    # subtotal (27,001) excludes the 1,000 deducted premium.
+    itemized_medical_expenses: 27_001
     nm_medical_expense_exemption: 3_000
 
 - name: New Mexico senior exemption preserves caller-supplied medical expenses
@@ -27,7 +29,7 @@
     state_code: NM
     age: 65
     medicare_enrolled: false
-    itemized_medical_expenses: 28_000
+    itemized_medical_expenses: 28_001
   output:
     nm_medical_expense_exemption: 3_000
 
@@ -58,7 +60,7 @@
   input:
     state_code: NM
     age: 65
-    other_medical_expenses: 28_000
+    other_medical_expenses: 28_001
     filing_status: JOINT
   output:
     nm_medical_expense_exemption: 3_000
@@ -68,7 +70,7 @@
   input:
     state_code: NM
     age: 65
-    other_medical_expenses: 28_000
+    other_medical_expenses: 28_001
     filing_status: SEPARATE
   output:
     # Neither NMSA 7-2-5.9 nor the PIT-ADJ line 18 instructions halve the
@@ -87,7 +89,7 @@
     # PIT-ADJ line 18: "enter $3,000 on line 18 to claim the exemption".
     nm_medical_expense_exemption: 3_000
 
-- name: 2025 expenses of exactly $28,000 qualify under the PIT-ADJ instructions
+- name: 2025 expenses of exactly $28,000 do not qualify under the statute
   period: 2025
   input:
     state_code: NM
@@ -96,8 +98,20 @@
     other_medical_expenses: 28_000
     filing_status: SINGLE
   output:
-    # PIT-ADJ line 18: expenses "of $28,000 or more". NMSA 7-2-5.9(A) says
-    # expenses that "exceed" $28,000, which would give 0 here.
+    # NMSA 7-2-5.9(A): expenses that "exceed twenty-eight thousand dollars".
+    # The PIT-ADJ line 18 instructions say "of $28,000 or more", which would
+    # give 3,000; the model follows the statute.
+    nm_medical_expense_exemption: 0
+
+- name: 2025 expenses one dollar over $28,000 qualify
+  period: 2025
+  input:
+    state_code: NM
+    age: 70
+    medicare_enrolled: false
+    other_medical_expenses: 28_001
+    filing_status: SINGLE
+  output:
     nm_medical_expense_exemption: 3_000
 
 - name: 2025 expenses one dollar under $28,000 do not qualify
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_household_credit.yaml b/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_household_credit.yaml
index 75ecd16039e..4258a8850b0 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_household_credit.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_household_credit.yaml
@@ -31,9 +31,10 @@
     ny_income_tax_before_credits: 1000000
   output:
     ny_household_credit: 35
-- name: 2-person married filing separately tax unit with $16,000 income receives half
-    of a 4-person's with $32,000 income (above), rounded up.
+- name: 2-person married filing separately tax unit with $16,000 income receives exactly
+    half of a 4-person's with $32,000 income (above).
   period: 2021
+  absolute_error_margin: 0
   input:
     state_code: NY
     adjusted_gross_income: 16000
@@ -43,7 +44,10 @@
     spouse_separate_tax_unit_size: 2
     ny_income_tax_before_credits: 1000000
   output:
-    ny_household_credit: 18
+    # Combined AGI $32,000 is "not over $32,000": $20 base + $5 x (4 - 1) =
+    # $35. Tax Law 606(b)(3)(C) gives one-half, $17.50; IT-201 Table 3 rounds
+    # it up to $18. The model follows the statute.
+    ny_household_credit: 17.5
 - name: Simple ny_household_credit test
   absolute_error_margin: 0.01
   period: 2021
@@ -127,7 +131,7 @@
   output:
     ny_household_credit_potential: 45
 
-- name: 2025 joint return with one claimable spouse gets no household credit (the claimable spouse is the head)
+- name: 2025 joint return with one claimable spouse counts the other spouse's exemption (the claimable spouse is the head)
   period: 2025
   input:
     people:
@@ -151,10 +155,13 @@
         members: [person_a, person_b]
         state_code: NY
   output:
-    # Item C is one box per return; either spouse marks it.
-    ny_household_credit_potential: 0
+    # Tax Law 606(b) counts the exemptions the couple is entitled to: one,
+    # for the spouse who cannot be claimed. $60 base at $10,000 of AGI plus
+    # $15 x (1 - 1). IT-201 line 40 would deny the credit because item C is
+    # marked; the model follows the statute.
+    ny_household_credit_potential: 60
 
-- name: 2025 joint return with one claimable spouse gets no household credit (the claimable spouse is the spouse)
+- name: 2025 joint return with one claimable spouse counts the other spouse's exemption (the claimable spouse is the spouse)
   period: 2025
   input:
     people:
@@ -178,7 +185,7 @@
         members: [person_b, person_a]
         state_code: NY
   output:
-    ny_household_credit_potential: 0
+    ny_household_credit_potential: 60
 
 - name: 2025 joint return with neither spouse claimable gets the household credit
   period: 2025
@@ -201,3 +208,125 @@
   output:
     # $60 + $15 x (2 - 1).
     ny_household_credit_potential: 75
+
+# Tax Law 606(b)(3)(B): a husband and wife, a head of household and a
+# surviving spouse are households in their own right; only an unmarried
+# individual is excluded for being claimable. IT-201 line 40 denies every
+# return with item C marked; the model follows the statute.
+- name: 2025 separate filer who can be claimed counts the couple's exemptions
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 22
+        employment_income: 5_000
+        claimed_as_dependent_on_another_return: true
+    tax_units:
+      tax_unit:
+        members: [person_a]
+        filing_status: SEPARATE
+    households:
+      household:
+        members: [person_a]
+        state_code: NY
+  output:
+    # Combined AGI $10,000 (the spouse's separate return is assumed alike);
+    # exemptions: 0 for the claimable filer plus 1 for the spouse's unit.
+    # $60 base + $15 x (1 - 1) = $60, halved for a separate return.
+    ny_household_credit_potential: 30
+
+- name: 2025 joint return where both spouses can be claimed reduces the base by one additional amount
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 22
+        employment_income: 5_000
+        claimed_as_dependent_on_another_return: true
+      person_b:
+        age: 22
+        employment_income: 5_000
+        claimed_as_dependent_on_another_return: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: NY
+  output:
+    # No exemptions: $60 base + $15 x (0 - 1) = $45.
+    ny_household_credit_potential: 45
+
+- name: 2025 head of household who can be claimed counts the dependent's exemption
+  period: 2025
+  input:
+    people:
+      parent:
+        age: 22
+        employment_income: 10_000
+        claimed_as_dependent_on_another_return: true
+      child:
+        age: 2
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        filing_status: HEAD_OF_HOUSEHOLD
+        # The would-be claimant need not file, so the parent may still claim
+        # the child (Publication 501, Dependent Taxpayer Test).
+        head_or_spouse_is_dependent_elsewhere_without_filing_exception: false
+    households:
+      household:
+        members: [parent, child]
+        state_code: NY
+  output:
+    # One exemption: $60 base + $15 x (1 - 1).
+    ny_household_credit_potential: 60
+
+- name: 2025 surviving spouse who can be claimed counts the dependent's exemption
+  # Tax Law 606(b)(3)(B): a surviving spouse is a household in its own right.
+  period: 2025
+  input:
+    people:
+      parent:
+        age: 22
+        employment_income: 10_000
+        claimed_as_dependent_on_another_return: true
+      child:
+        age: 2
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        filing_status: SURVIVING_SPOUSE
+        head_or_spouse_is_dependent_elsewhere_without_filing_exception: false
+    households:
+      household:
+        members: [parent, child]
+        state_code: NY
+  output:
+    # One exemption (the child): $60 base + $15 x (1 - 1).
+    ny_household_credit_potential: 60
+
+- name: 2025 separate filer gets exactly one-half of the household credit, not Table 3's rounded amount
+  period: 2025
+  absolute_error_margin: 0
+  input:
+    people:
+      person_a:
+        age: 40
+        employment_income: 2_500
+    tax_units:
+      tax_unit:
+        members: [person_a]
+        filing_status: SEPARATE
+    households:
+      household:
+        members: [person_a]
+        state_code: NY
+  output:
+    # Combined AGI $2,500 + $2,500 = $5,000 (the spouse's separate return is
+    # assumed alike), which is "not over $5,000"; exemptions 1 + 1 = 2.
+    # Household amount: $90 base + $15 x (2 - 1) = $105. Tax Law 606(b)(3)(C)
+    # gives one-half, $52.50; IT-201 Table 3 prints $53 for two exemptions.
+    ny_household_credit_potential: 52.5
diff --git a/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/credits/cdcc/vt_low_income_cdcc_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/credits/cdcc/vt_low_income_cdcc_eligible.yaml
index 2bd8ce741df..0dc4cac1263 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/credits/cdcc/vt_low_income_cdcc_eligible.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/credits/cdcc/vt_low_income_cdcc_eligible.yaml
@@ -1,3 +1,8 @@
+# 32 V.S.A. 5828c as in effect for 2021: federal adjusted gross income "less
+# than $30,000.00 (or $40,000.00 for married, filing jointly)". The 2021
+# Schedule IN-112 says "$30,000 (or $40,000 for Married Filing Jointly) or
+# less"; the model follows the statute, so income at the threshold does not
+# qualify.
 - name: Vermont low-income CDCC single filer not eligible
   period: 2021
   input:
@@ -7,12 +12,21 @@
   output:
     vt_low_income_cdcc_eligible: false
 
-- name: Vermont low-income CDCC single filer eligible
+- name: Vermont low-income CDCC single filer at the threshold not eligible
   period: 2021
   input:
     state_code: VT
     adjusted_gross_income: 30_000
     filing_status: SINGLE
+  output:
+    vt_low_income_cdcc_eligible: false
+
+- name: Vermont low-income CDCC single filer below the threshold eligible
+  period: 2021
+  input:
+    state_code: VT
+    adjusted_gross_income: 29_999
+    filing_status: SINGLE
   output:
     vt_low_income_cdcc_eligible: true
 
@@ -25,14 +39,20 @@
   output:
     vt_low_income_cdcc_eligible: false
 
-- name: Vermont low-income CDCC joint filer eligible 
+- name: Vermont low-income CDCC joint filer at the threshold not eligible
   period: 2021
   input:
     state_code: VT
     adjusted_gross_income: 40_000
     filing_status: JOINT
   output:
-    vt_low_income_cdcc_eligible: true
+    vt_low_income_cdcc_eligible: false
 
-    
-    
+- name: Vermont low-income CDCC joint filer below the threshold eligible
+  period: 2021
+  input:
+    state_code: VT
+    adjusted_gross_income: 39_999
+    filing_status: JOINT
+  output:
+    vt_low_income_cdcc_eligible: true
diff --git a/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/credits/cdcc/vt_nonrefundable_cdcc.yaml b/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/credits/cdcc/vt_nonrefundable_cdcc.yaml
index 9d3ba433591..d49b377f41d 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/credits/cdcc/vt_nonrefundable_cdcc.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/credits/cdcc/vt_nonrefundable_cdcc.yaml
@@ -26,3 +26,29 @@
     state_code: VT
   output:
     vt_nonrefundable_cdcc: 0
+
+- name: Vermont 2021 single filer at exactly $30,000 takes the nonrefundable credit
+  # The pre-2022 5828c test is AGI "less than $30,000.00", so a filer at the
+  # threshold is not low-income eligible and takes 24% of the federal credit.
+  period: 2021
+  input:
+    capped_cdcc: 1_000
+    adjusted_gross_income: 30_000
+    filing_status: SINGLE
+    state_code: VT
+  output:
+    vt_low_income_cdcc_eligible: false
+    vt_low_income_cdcc: 0
+    vt_nonrefundable_cdcc: 240 # 1,000 * 0.24
+
+- name: Vermont 2021 joint filer at exactly $40,000 takes the nonrefundable credit
+  period: 2021
+  input:
+    capped_cdcc: 1_000
+    adjusted_gross_income: 40_000
+    filing_status: JOINT
+    state_code: VT
+  output:
+    vt_low_income_cdcc_eligible: false
+    vt_low_income_cdcc: 0
+    vt_nonrefundable_cdcc: 240 # 1,000 * 0.24
diff --git a/policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/integration.yaml b/policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/integration.yaml
index 218cfb9da86..90853e2571d 100644
--- a/policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/integration.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/integration.yaml
@@ -1,5 +1,5 @@
 - name: integration test 1, a married couple with 2 dependents
-  period: 2024
+  period: 2023
   input:
     people:
       person1: 
@@ -29,7 +29,7 @@
     pr_earned_income_credit: 6_072
 
 - name: integration test 2, individual with 4 dependents
-  period: 2024
+  period: 2023
   input:
     people:
       person1: 
diff --git a/policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit.yaml b/policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit.yaml
index 78abde891bf..92fbdcf688d 100644
--- a/policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit.yaml
@@ -25,7 +25,7 @@
     pr_earned_income_credit: 0
 
 - name: Eligible person, 0 children with max credit
-  period: 2024
+  period: 2023
   input:
     people:
       person1: 
@@ -45,7 +45,7 @@
     pr_earned_income_credit: 1_656
   
 - name: Eligible person, 1 child and higher bracket
-  period: 2024
+  period: 2023
   input:
     people:
       person1: 
@@ -68,7 +68,7 @@
     pr_earned_income_credit: 2_483.004
 
 - name: Eligible person, 0 child and filing jointly
-  period: 2024
+  period: 2023
   input:
     people:
       person1: 
@@ -91,7 +91,7 @@
     pr_earned_income_credit: 1_656
 
 - name: Eligible person, 1 child, filing jointly, higher bracket
-  period: 2024
+  period: 2023
   input:
     people:
       person1: 
@@ -152,7 +152,7 @@
     pr_earned_income_credit: 0
 
 - name: Eligible HEAD_OF_HOUSEHOLD filer gets the individual phase-out threshold
-  period: 2024
+  period: 2023
   input:
     people:
       person1:
@@ -176,7 +176,7 @@
     pr_earned_income_credit: 1_656
 
 - name: Eligible SURVIVING_SPOUSE filer gets the joint phase-out threshold
-  period: 2024
+  period: 2023
   input:
     people:
       person1:
@@ -198,3 +198,70 @@
   # (joint threshold = 19_870), so the full max credit applies.
   output:
     pr_earned_income_credit: 1_656
+
+# Section 1052.01(i) indexes the credit "según ajustado por el Servicio de
+# Rentas Internas Federal"; Hacienda publishes the adjusted amounts in BI RI
+# 24-04 (2024) and BI RI 26-01 (2025).
+- name: 2024 three or more children, single, phase-out under the 2024 threshold
+  period: 2024
+  input:
+    people:
+      person1:
+        pr_gross_income_person: 25_000
+        is_tax_unit_head_or_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+        eitc_child_count: 3
+        pr_earned_income_credit_eligible: true
+    households:
+      household:
+        members: [person1]
+        state_code: PR
+  output:
+    # 2024 maximum $7,563 less 34.21% of ($25,000 - $24,430) = $194.997.
+    pr_earned_income_credit: 7_368.003
+
+- name: 2025 three or more children, single, under the 2025 threshold
+  period: 2025
+  input:
+    people:
+      person1:
+        pr_gross_income_person: 25_000
+        is_tax_unit_head_or_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+        eitc_child_count: 3
+        pr_earned_income_credit_eligible: true
+    households:
+      household:
+        members: [person1]
+        state_code: PR
+  output:
+    # $25,000 is under the $25,110 threshold, so the $7,774 maximum applies
+    # (the 2023 schedule would give $7,173 - 34.21% x $1,820 = $6,550.378).
+    pr_earned_income_credit: 7_774
+
+- name: 2025 one child, joint, phase-out over the 2025 threshold
+  period: 2025
+  input:
+    people:
+      person1:
+        pr_gross_income_person: 30_000
+        is_tax_unit_head_or_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: JOINT
+        eitc_child_count: 1
+        pr_earned_income_credit_eligible: true
+    households:
+      household:
+        members: [person1]
+        state_code: PR
+  output:
+    # $4,186 less 26.92% of ($30,000 - $26,310) = $993.348.
+    pr_earned_income_credit: 3_192.652
diff --git a/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.py b/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.py
index 3f470e086f5..253f1f58895 100644
--- a/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.py
+++ b/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.py
@@ -8,6 +8,10 @@ class nyc_household_credit(Variable):
     unit = USD
     definition_period = YEAR
     defined_for = "in_nyc"
+    reference = (
+        "https://www.nysenate.gov/legislation/laws/TAX/1310",
+        "https://www.tax.ny.gov/pdf/2025/inc/it201i_2025.pdf#page=13",
+    )
 
     def formula(tax_unit, period, parameters):
         # Recomputed federal AGI (IT-201 line 19a), which differs from
@@ -20,15 +24,32 @@ def formula(tax_unit, period, parameters):
         # Then get the household credit part of the parameter tree.
         p = parameters(period).gov.local.ny.nyc.tax.income.credits.household
 
-        # Then get their number of people.
-        tax_unit_size = tax_unit("tax_unit_size", period)
-
         filing_statuses = filing_status.possible_values
 
-        # Tax Law 1310(d) excludes an individual whom another taxpayer can
-        # claim as a dependent; IT-201 line 48: "If you marked the Yes box at
-        # item C ... you do not qualify for this credit".
+        # Tax Law 1310(d) counts the exemptions each household is entitled to
+        # and excludes, among unmarried individuals, one whom another taxpayer
+        # can claim; a husband and wife, a head of household and a surviving
+        # spouse are households in their own right. At line 48 the IT-201
+        # instructions say "If you marked the Yes box at item C ... you do not
+        # qualify for this credit" for every return; the model follows the
+        # statute.
         dependent_filer = tax_unit("head_or_spouse_is_dependent_elsewhere", period)
+        single = filing_status == filing_statuses.SINGLE
+        exemptions = tax_unit("exemptions_count", period)
+        # A husband and wife filing separately are one household: 1310(d)
+        # aggregates "their federal adjusted gross incomes ... irrespective
+        # of whether joint or separate city income tax returns are filed",
+        # and each spouse gets "one-half the credit otherwise allowed his or
+        # her household" (IT-201 Table 6: AGI and dependents "from both
+        # returns", plus one for each spouse). The model has no record of the
+        # other spouse's return, so it is assumed alike, as for New York
+        # State: its AGI and its unit's size are added.
+        separate_agi = federal_agi + tax_unit(
+            "spouse_separate_adjusted_gross_income", period
+        )
+        separate_exemptions = exemptions + tax_unit(
+            "spouse_separate_tax_unit_size", period
+        )
         amount = select(
             [
                 filing_status == filing_statuses.SINGLE,
@@ -37,12 +58,19 @@ def formula(tax_unit, period, parameters):
             [
                 # Single filers get a flat amount.
                 p.flat_amount.calc(federal_agi, right=True),
-                # Separate filers get an amount for each person in the tax
-                # unit, varying with AGI.
-                p.separate_per_dependent.calc(federal_agi, right=True) * tax_unit_size,
+                # Tax Law 1310(d)(3)(C) gives a separate filer "one-half the
+                # credit otherwise allowed his or her household": the married
+                # amount per exemption at the couple's AGI, times the couple's
+                # exemptions, halved. The IT-201 instructions say under Table 6
+                # that "The credit amounts have been rounded", and the table's
+                # half amounts can differ by a dollar or more; the model
+                # follows the statute.
+                p.other_per_dependent.calc(separate_agi, right=True)
+                * separate_exemptions
+                / 2,
             ],
             # Joint, head of household, and surviving spouse filers have a different
-            # amount per person, varying with AGI.
-            default=p.other_per_dependent.calc(federal_agi, right=True) * tax_unit_size,
+            # amount per exemption, varying with AGI.
+            default=p.other_per_dependent.calc(federal_agi, right=True) * exemptions,
         )
-        return where(dependent_filer, 0, amount)
+        return where(dependent_filer & single, 0, amount)
diff --git a/policyengine_us/variables/gov/states/nm/tax/income/exemptions/nm_medical_expense_exemption.py b/policyengine_us/variables/gov/states/nm/tax/income/exemptions/nm_medical_expense_exemption.py
index 1efcc1a8ac3..7b7d8c53b41 100644
--- a/policyengine_us/variables/gov/states/nm/tax/income/exemptions/nm_medical_expense_exemption.py
+++ b/policyengine_us/variables/gov/states/nm/tax/income/exemptions/nm_medical_expense_exemption.py
@@ -50,10 +50,10 @@ def formula(tax_unit, period, parameters):
         filer = person("is_tax_unit_head_or_spouse", period)
         age_eligible = tax_unit.any(filer & (age >= p.age_eligibility))
         # NMSA 7-2-5.9(A) requires expenses that "exceed twenty-eight thousand
-        # dollars ($28,000)"; PIT-ADJ line 18 instructions allow expenses "of
-        # $28,000 or more". This keeps the instructions' reading, under which
-        # expenses of exactly $28,000 qualify, until the conflict is resolved.
-        expense_eligible = medical_expense >= p.min_expenses
+        # dollars ($28,000)", but the PIT-ADJ line 18 instructions say expenses
+        # "of $28,000 or more" qualify. The model follows the statute, so
+        # expenses of exactly $28,000 do not qualify.
+        expense_eligible = medical_expense > p.min_expenses
         eligible = age_eligible & expense_eligible
         # Neither 7-2-5.9 nor the PIT-ADJ line 18 instructions halve the
         # exemption for married individuals filing separately. Sections that
diff --git a/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_household_credit_potential.py b/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_household_credit_potential.py
index d6e79046274..b722c9b0339 100644
--- a/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_household_credit_potential.py
+++ b/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_household_credit_potential.py
@@ -25,27 +25,41 @@ def formula(tax_unit, period, parameters):
         # Use `right=True` to reflect "over...but not over".
         amount_if_single = p.single.calc(agi, right=True)
         single_amount = single * amount_if_single
-        # All others are based on AGI & size.
-        # In the case of married filing separate, based on the combined AGI and size.
-        size = add(
-            tax_unit,
-            period,
-            ["tax_unit_size", "spouse_separate_tax_unit_size"],
-        )
+        # All others are based on AGI and the number of exemptions. Tax Law
+        # 606(b)(2)(B) and (3)(B) count "the number of exemptions for which
+        # the taxpayer (or in the case of a husband and wife, taxpayers) is
+        # entitled to a deduction" for federal purposes, which leaves out a
+        # filer whom another taxpayer can claim (exemptions_count). A married
+        # couple filing separately uses the couple's combined AGI and
+        # exemptions; the model has no record of the other spouse's
+        # claimability, so the spouse's separate unit counts at its size.
         separate = filing_status == filing_statuses.SEPARATE
+        size = tax_unit("exemptions_count", period) + tax_unit(
+            "spouse_separate_tax_unit_size", period
+        )
         non_single_base = p.non_single.base.calc(agi, right=True)
         non_single_additional = p.non_single.additional.calc(agi, right=True)
-        total_amount_if_not_single = non_single_base + non_single_additional * (
-            size - 1
-        )
-        amount_if_not_single = np.ceil(
-            total_amount_if_not_single / where(separate, 2, 1)
+        # The statute adds the additional amount for each exemption beyond one.
+        # With no exemptions (both spouses of a refund-only joint return can
+        # be claimed) that is one less than none, so the base is reduced;
+        # the credit is not negative.
+        total_amount_if_not_single = max_(
+            non_single_base + non_single_additional * (size - 1), 0
         )
+        # Tax Law 606(b)(3)(C) permits a husband or wife filing a separate
+        # return "one-half the credit otherwise allowed his or her household".
+        # The IT-201 instructions say under Table 3 that "The credit amounts
+        # have been rounded", and the table rounds each half up to a whole
+        # dollar; the model follows the statute.
+        amount_if_not_single = total_amount_if_not_single / where(separate, 2, 1)
         non_single_amount = amount_if_not_single * ~single
-        # Tax Law 606(b)(3)(B) excludes an individual for whom a deduction
-        # under IRC 151(c) "is allowable to another taxpayer", and IT-201 line
-        # 40 says "If you marked the Yes box at item C ... you do not qualify
-        # for this credit". Item C is one box per return; this formula reads
-        # it as marked when either spouse of a joint return can be claimed.
+        # Tax Law 606(b)(3)(B) defines a household as a husband and wife, a
+        # head of household, a surviving spouse, or an unmarried individual
+        # for whom a deduction under IRC 151(c) is not "allowable to another
+        # taxpayer". Only a single filer is excluded for being claimable; the
+        # other households count only the exemptions they are entitled to.
+        # The IT-201 instructions say at line 40, "If you marked the Yes box at
+        # item C ... you do not qualify for this credit", for every return; the
+        # model follows the statute.
         dependent_filer = tax_unit("head_or_spouse_is_dependent_elsewhere", period)
-        return where(dependent_filer, 0, single_amount + non_single_amount)
+        return where(dependent_filer & single, 0, single_amount + non_single_amount)
diff --git a/policyengine_us/variables/gov/states/vt/tax/income/credits/cdcc/vt_cdcc.py b/policyengine_us/variables/gov/states/vt/tax/income/credits/cdcc/vt_cdcc.py
index 6b613164326..cf92b44d838 100644
--- a/policyengine_us/variables/gov/states/vt/tax/income/credits/cdcc/vt_cdcc.py
+++ b/policyengine_us/variables/gov/states/vt/tax/income/credits/cdcc/vt_cdcc.py
@@ -27,10 +27,11 @@ def formula(tax_unit, period, parameters):
             federal_cdcc = tax_unit("pre_obbba_capped_cdcc", period)
         else:
             federal_cdcc = tax_unit("capped_cdcc", period)
-        # 2022 Act 138 raised the 5828c match to 72 percent but retained the
-        # low-income adjusted gross income cap and the certified-facility
-        # requirement for 2022; 2023 Act 72 removed them effective 2023. We
-        # do not track facility certification or in-state care at the moment.
+        # 2022 Act 138, Sec. 3 raised the 5828c match to 72 percent and struck
+        # the low-income AGI cap, retroactive to January 1, 2022 under Sec.
+        # 13(b), so from 2022 there is no income test (see
+        # income_limit_in_effect). We do not track facility certification or
+        # in-state care at the moment.
         if p.income_limit_in_effect:
             income_eligible = tax_unit("vt_low_income_cdcc_eligible", period)
             return income_eligible * federal_cdcc * p.rate
diff --git a/policyengine_us/variables/gov/states/vt/tax/income/credits/cdcc/vt_low_income_cdcc_eligible.py b/policyengine_us/variables/gov/states/vt/tax/income/credits/cdcc/vt_low_income_cdcc_eligible.py
index 5299936f491..574eab62fa0 100644
--- a/policyengine_us/variables/gov/states/vt/tax/income/credits/cdcc/vt_low_income_cdcc_eligible.py
+++ b/policyengine_us/variables/gov/states/vt/tax/income/credits/cdcc/vt_low_income_cdcc_eligible.py
@@ -9,6 +9,8 @@ class vt_low_income_cdcc_eligible(Variable):
     reference = (
         "https://tax.vermont.gov/sites/tax/files/documents/IN-112-2021.pdf#page=2",
         "https://law.justia.com/codes/vermont/2021/title-32/chapter-151/section-5828c/",
+        # 2022 Act 138 section 3 reproduces the pre-2022 text it amended.
+        "https://legislature.vermont.gov/Documents/2022/Docs/ACTS/ACT138/ACT138%20As%20Enacted.pdf#page=3",
     )
     defined_for = StateCode.VT
 
@@ -17,5 +19,9 @@ def formula(tax_unit, period, parameters):
         filing_status = tax_unit("filing_status", period)
         federal_agi_threshold = p.income_threshold[filing_status]
         federal_agi = tax_unit("adjusted_gross_income", period)
-        # Law says "less than" but tax form says "$x or less". We apply form rules.
-        return federal_agi <= federal_agi_threshold
+        # 32 V.S.A. 5828c (as in effect through 2021) requires federal adjusted
+        # gross income "less than $30,000.00 (or $40,000.00 for married,
+        # filing jointly)", but the 2021 Schedule IN-112 form says "$30,000 (or
+        # $40,000 for Married Filing Jointly) or less". The model follows the
+        # statute.
+        return federal_agi < federal_agi_threshold
diff --git a/source_conflicts/candidates.yaml b/source_conflicts/candidates.yaml
index 6025a2b3e21..8e9ebdd5903 100644
--- a/source_conflicts/candidates.yaml
+++ b/source_conflicts/candidates.yaml
@@ -7269,13 +7269,13 @@ candidates:
 - id: us-nm:medical-expense-exemption-28000-boundary
   program: income-tax
   years:
-    from: 2023
+    from: 2021
     type: tax
   question: Must medical expenses exceed $28,000, or does exactly $28,000 qualify for the exemption?
   sources:
   - kind: statute
-    citation: NMSA 7-2-5.9(A)
-    url: null
+    citation: NMSA 7-2-5.9(A) (TRD Income Tax Act compilation, rev. July 2023, PDF p. 41)
+    url: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=41
   - kind: instructions
     citation: 2025 PIT-ADJ line 18 instructions
     url: https://realfile.tax.newmexico.gov/2025pit-adj-ins.pdf#page=5
@@ -7287,16 +7287,20 @@ candidates:
     other: Expenses of $28,000 or more qualify.
   example: At exactly $28,000 of expenses, the statute gives no exemption and the instructions give a $3,000 exemption.
   pe_us:
-    follows: conflicting-source
+    follows: statute
     code:
     - policyengine_us/variables/gov/states/nm/tax/income/exemptions/nm_medical_expense_exemption.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/10047
     - https://github.com/PolicyEngine/policyengine-us/pull/10088
-  state: ruled
-  note: 'PE-US follows the instructions: expenses of exactly $28,000 qualify, and the formula''s comment records
-    the statute''s "exceed" wording (nm_medical_expense_exemption.py). An October 2026 ruling accepted the instructions;
-    the later statute-first rule requires a strict greater-than threshold.'
+    - https://github.com/PolicyEngine/policyengine-us/pull/10300
+  state: ruled
+  note: 'An October 2026 ruling accepted the instructions; under the later statute-first rule PE-US follows the statute
+    (#10300): expenses must exceed $28,000, so exactly $28,000 gives no exemption (nm_medical_expense_exemption.py).
+    The companion 65+ medical care credit (7-2-18.13) keeps its own "$28,000 or more" test. The instructions direct
+    filers to claim the exemption at $28,000 of expenses or more, so a return filed as instructed differs from the
+    model at exactly $28,000. The years start at 2021, the first year the model computes nm_medical_expense_exemption; the
+    statute''s text dates from Laws 2005, ch. 104, § 6.'
 - id: us-nm:mixed-spouse-dependent-credit-tests
   program: income-tax
   years:
@@ -7527,22 +7531,56 @@ candidates:
     citation: IT-201 instructions, line 40 (household credit) and item C
     url: https://www.tax.ny.gov/pdf/2025/inc/it201i_2025.pdf#page=12
   readings:
-    statute: An exemption-count or whole-household reading preserves some or all of the credit.
+    statute: Only an unmarried individual whom another taxpayer can claim is excluded from the household definition;
+      a husband and wife, a head of household and a surviving spouse count the exemptions they are entitled to, and
+      a spouse filing separately gets one-half the household's credit on the couple's combined AGI.
     other: The instructions deny the credit when either spouse can be claimed.
-  example: The test household receives $0 under the instructions, $60 state/$30 NYC by exemption count, or $75 state/$60
-    NYC by whole household.
+  example: A joint return with one claimable spouse, AGI $10,000 and no dependents receives $0 under the instructions
+    and $60 state / $30 NYC by exemption count.
   pe_us:
-    follows: conflicting-source
+    follows: statute
     code:
     - policyengine_us/variables/gov/states/ny/tax/income/credits/ny_household_credit_potential.py
     - policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/10090
+    - https://github.com/PolicyEngine/policyengine-us/pull/10300
+  state: ruled
+  note: 'An October 2026 ruling accepted the instructions; under the later statute-first rule PE-US follows Tax Law
+    606(b)(3)(B) and 1310(d)(3)(B) (#10300): only claimable single filers are zeroed, other households count their
+    federal exemptions (exemptions_count), and NYC separate filers get half the married credit on the couple''s AGI
+    and exemptions. The instructions direct filers who mark item C Yes not to claim the credit, so a return filed as
+    instructed differs from the model for these households.'
+- id: us-ny:household-credit-separate-return-halving
+  program: income-tax
+  years:
+    from: 2015
+    type: tax
+  question: Does a married individual filing a separate return get exactly one-half of the household credit, or the
+    half amounts that IT-201 Tables 3 and 6 round up to whole dollars?
+  sources:
+  - kind: statute
+    citation: N.Y. Tax Law 606(b)(3)(C); 1310(d)(3)(C)
+    url: https://www.nysenate.gov/legislation/laws/TAX/606
+  - kind: instructions
+    citation: IT-201 instructions, 2025, household credit Tables 3 and 6 and their Note 5 ("The credit amounts have
+      been rounded"), under lines 40 and 48
+    url: https://www.tax.ny.gov/forms/html-instructions/2025/it/it201i-2025.htm#line-40
+  readings:
+    statute: Each spouse gets one-half the credit otherwise allowed the household, unrounded.
+    other: Tables 3 and 6 round each half amount up to a whole dollar.
+  example: New York City, combined AGI $16,000 and three exemptions, gives $37.50 by the statute and $38 by Table 6;
+    New York State, combined AGI $5,000 and two exemptions, gives $52.50 by the statute and $53 by Table 3.
+  pe_us:
+    follows: statute
+    code:
+    - policyengine_us/variables/gov/states/ny/tax/income/credits/ny_household_credit_potential.py
+    - policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.py
+    prs:
+    - https://github.com/PolicyEngine/policyengine-us/pull/10300
   state: ruled
-  note: 'PE-US follows the instructions: the New York and New York City household credits are zero when either spouse
-    can be claimed, reading item C as marked for the whole return (ny_household_credit_potential.py, nyc_household_credit.py).
-    An October 2026 ruling accepted the instructions; the statute-first rule requires a model change after resolving
-    the statutory allocation.'
+  note: Both credits halve exactly, as the statute says; the tables round for the form. Section 606 authorizes
+    nearest-dollar tables only for the real property tax credit.
 - id: us-ny:real-property-credit-claimable-spouse
   program: income-tax
   years:
@@ -8824,31 +8862,6 @@ candidates:
     prs: []
   state: unreviewed
   note: Verify whether statutory silence permits the filing-status restriction; no individual policy ruling is supplied.
-- id: us-pr:eitc-unearned-income-limit
-  program: income-tax
-  years:
-    from: 2023
-    type: tax
-  question: Is Puerto Rico's EITC unearned-income limit the statute's $2,200 or Schedule CT's $10,000?
-  sources:
-  - kind: statute
-    citation: P.R. Laws tit. 13, § 30211(6)(e)
-    url: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1007/subchapter-b/30211/
-  - kind: instructions
-    citation: Schedule CT Individual, Earned Income Credit, 2023, page 4
-    url: https://hacienda.pr.gov/sites/default/files/schedule_ct_rev._jul_5_23_informative_-_instructions.pdf#page=4
-  readings:
-    statute: Filers with unearned income at or above $2,200 lose the credit.
-    other: The limit is $10,000.
-  example: A filer with $5,000 unearned income passes the form's limit but fails the supplied statutory limit.
-  pe_us:
-    follows: conflicting-source
-    code:
-    - policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/unearned_income/limit.yaml
-    prs: []
-  state: unreviewed
-  note: The statute-first rule requires changing the $10,000 form-based limit to the statutory limit; confirm applicable
-    years and the boundary test.
 - id: us-ri:liheap-income-floor-vs-smi-limit
   program: liheap
   years:
@@ -10852,13 +10865,15 @@ candidates:
   program: income-tax
   years:
     from: 2021
+    to: 2021
     type: tax
   question: Does AGI exactly equal to the low-income child-care-credit threshold qualify under the form despite
     the statute requiring income below it?
   sources:
   - kind: statute
-    citation: 32 V.S.A. § 5828c
-    url: https://law.justia.com/codes/vermont/2021/title-32/chapter-151/section-5828c/
+    citation: 32 V.S.A. § 5828c as in effect through 2021 (text struck by 2022 Act 138, Sec. 3; Sec. 13(b) makes the
+      change retroactive to January 1, 2022)
+    url: https://legislature.vermont.gov/Documents/2022/Docs/ACTS/ACT138/ACT138%20As%20Enacted.pdf#page=3
   - kind: form
     citation: Vermont Schedule IN-112, 2021, page 2
     url: https://tax.vermont.gov/sites/tax/files/documents/IN-112-2021.pdf#page=2
@@ -10866,13 +10881,16 @@ candidates:
     statute: AGI must be strictly below the threshold.
     other: AGI equal to the threshold qualifies.
   pe_us:
-    follows: conflicting-source
+    follows: statute
     code:
     - policyengine_us/variables/gov/states/vt/tax/income/credits/cdcc/vt_low_income_cdcc_eligible.py
-    prs: []
-  state: unreviewed
-  note: The statute-first rule requires a strict below-threshold test; verify form years before changing the inclusive
-    comparison.
+    prs:
+    - https://github.com/PolicyEngine/policyengine-us/pull/10300
+  state: ruled
+  note: Under the statute-first rule PE-US applies the strict below-threshold test (#10300). Act 138 struck the income
+    test from 2022, so 2021 is the only affected year in the model; a 2021 filer at exactly the threshold takes the
+    24% nonrefundable credit instead. The 2021 form directs filers whose AGI equals the threshold to treat it as
+    qualifying, so a return filed as instructed differs from the model at exactly $30,000 or $40,000.
 - id: us-vt:medical-deduction-without-federal-itemizing
   program: income-tax
   years: