diff --git a/changelog.d/claimable-filer-ia-ks-ky-la-md.fixed.md b/changelog.d/claimable-filer-ia-ks-ky-la-md.fixed.md
new file mode 100644
index 00000000000..49bed9d9de0
--- /dev/null
+++ b/changelog.d/claimable-filer-ia-ks-ky-la-md.fixed.md
@@ -0,0 +1 @@
+Apply Iowa, Kansas, Louisiana and Maryland rules for a filer who can be claimed as a dependent: no dependent exemptions or credits on a return with a claimable filer outside the claimant filing exception (Iowa dependent credit, Kansas dependent exemption and food sales tax credit child, Louisiana dependent exemption, Maryland dependent and aged-dependent exemptions and child tax credit); a claimed Iowa filer gets the low-income exemption only as a single filer with income below $5,000, and no tax reduction; a claimed Kansas filer has no exemptions in 2021-2023; a Maryland filer who can be claimed gets no personal exemption, poverty line credit or childless EITC, and the poverty line credit stays for a spouse who cannot be claimed. Also limit Maryland's aged dependent exemption by federal AGI under Tax-General 10-211(c), as for the personal exemption.
diff --git a/policyengine_us/parameters/gov/states/ia/tax/income/tax_exempt/dependent/income_limit.yaml b/policyengine_us/parameters/gov/states/ia/tax/income/tax_exempt/dependent/income_limit.yaml
new file mode 100644
index 00000000000..c77e74e354e
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ia/tax/income/tax_exempt/dependent/income_limit.yaml
@@ -0,0 +1,21 @@
+description: Iowa exempts a single filer who can be claimed as a dependent on another return from income tax when that filer's income is below this amount.
+values:
+  2021-01-01: 5_000
+
+metadata:
+  label: Iowa tax exemption income limit for single filers claimed as dependents
+  period: year
+  unit: currency-USD
+  reference:
+  - title: Iowa Code 422.13(1)(a), filing requirement for a claimed dependent
+    href: https://www.legis.iowa.gov/docs/code/2026/422.pdf#page=46
+  - title: 2021 IA1040 Income Tax Return instructions
+    href: https://revenue.iowa.gov/media/2650/download?inline#page=38
+  - title: 2022 IA1040 Income Tax Return instructions
+    href: https://revenue.iowa.gov/media/2721/download?inline#page=37
+  - title: 2023 IA 1040 Income Tax Return instructions
+    href: https://revenue.iowa.gov/media/2811/download?inline#page=12
+  - title: 2024 IA 1040 Income Tax Return instructions
+    href: https://revenue.iowa.gov/media/4152/download?inline#page=10
+  - title: 2025 IA 1040 Income Tax Return instructions
+    href: https://revenue.iowa.gov/media/4435/download?inline#page=11
diff --git a/policyengine_us/parameters/gov/states/ia/tax/income/tax_exempt/dependent/income_sources.yaml b/policyengine_us/parameters/gov/states/ia/tax/income/tax_exempt/dependent/income_sources.yaml
new file mode 100644
index 00000000000..e77b33d81d6
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ia/tax/income/tax_exempt/dependent/income_sources.yaml
@@ -0,0 +1,24 @@
+description: Iowa compares this income of a single filer who can be claimed as a dependent on another return with the dependent tax exemption limit.
+values:
+  # Net income from all sources, IA 1040 line 26.
+  2021-01-01:
+    - ia_net_income
+  # Iowa taxable income, IA 1040 line 4, without adding back deductions.
+  2023-01-01:
+    - ia_taxable_income_consolidated
+
+metadata:
+  unit: list
+  period: year
+  label: Iowa tax exemption income sources for single filers claimed as dependents
+  reference:
+  - title: 2021 IA1040 Income Tax Return instructions
+    href: https://revenue.iowa.gov/media/2650/download?inline#page=38
+  - title: 2022 IA1040 Income Tax Return instructions
+    href: https://revenue.iowa.gov/media/2721/download?inline#page=37
+  - title: 2023 IA 1040 Income Tax Return instructions
+    href: https://revenue.iowa.gov/media/2811/download?inline#page=12
+  - title: 2024 IA 1040 Income Tax Return instructions
+    href: https://revenue.iowa.gov/media/4152/download?inline#page=10
+  - title: 2025 IA 1040 Income Tax Return instructions
+    href: https://revenue.iowa.gov/media/4435/download?inline#page=11
diff --git a/policyengine_us/reforms/state_dependent_exemptions/repeal_state_dependent_exemptions.py b/policyengine_us/reforms/state_dependent_exemptions/repeal_state_dependent_exemptions.py
index d05820bfb6b..1a7939c32df 100644
--- a/policyengine_us/reforms/state_dependent_exemptions/repeal_state_dependent_exemptions.py
+++ b/policyengine_us/reforms/state_dependent_exemptions/repeal_state_dependent_exemptions.py
@@ -34,10 +34,13 @@ class md_total_personal_exemptions(Variable):
         defined_for = StateCode.MD
 
         def formula(tax_unit, period, parameters):
-            # Get md_personal_exemption from tax_unit multiplied by tax_unit_size
+            # Only the filers' own exemptions remain; a filer who can be
+            # claimed as a dependent has none (filing status 6).
             md_personal_exemption = tax_unit("md_personal_exemption", period)
-            tax_unit_size = tax_unit("head_spouse_count", period)
-            return md_personal_exemption * tax_unit_size
+            own_exemptions = tax_unit(
+                "head_spouse_count_not_dependent_elsewhere", period
+            )
+            return md_personal_exemption * own_exemptions
 
     class mi_personal_exemptions(Variable):
         value_type = float
@@ -351,6 +354,11 @@ def formula(tax_unit, period, parameters):
             joint = filing_status == statuses.JOINT
             hoh = filing_status == statuses.HEAD_OF_HOUSEHOLD
             adults = where(joint | hoh, 2, 1)
+            # A filer who is claimed as a dependent enters "0" exemptions.
+            person = tax_unit.members
+            filer = person("is_tax_unit_head_or_spouse", period)
+            claimed = person("claimed_as_dependent_on_another_return", period)
+            adults = where(tax_unit.any(filer & claimed), 0, adults)
             return adults * p.consolidated.amount + veterans_exemption_amount
 
     class ma_income_tax_exemption_threshold(Variable):
diff --git a/policyengine_us/reforms/states/ia/dependent_credit/ia_dependent_credit_reform.py b/policyengine_us/reforms/states/ia/dependent_credit/ia_dependent_credit_reform.py
index 446ae2e4c34..c3484976a33 100644
--- a/policyengine_us/reforms/states/ia/dependent_credit/ia_dependent_credit_reform.py
+++ b/policyengine_us/reforms/states/ia/dependent_credit/ia_dependent_credit_reform.py
@@ -38,7 +38,12 @@ def formula(tax_unit, period, parameters):
             # dependent is age-eligible, matching the baseline count.
             person = tax_unit.members
             age = person("age", period)
-            is_dependent = person("is_tax_unit_dependent", period)
+            # A return on which the filer (or, if joint, either spouse) can be
+            # claimed as a dependent has no dependents (IRC 152(b)(1)), unless
+            # the would-be claimant meets the filing exception (Publication 501).
+            is_dependent = person("is_tax_unit_dependent", period) & ~person.tax_unit(
+                "head_or_spouse_is_dependent_elsewhere_without_filing_exception", period
+            )
             if c.age_limit.in_effect:
                 eligible = is_dependent & (age < c.age_limit.threshold)
             else:
diff --git a/policyengine_us/reforms/states/ks/dependent_exemption/ks_dependent_exemption_reform.py b/policyengine_us/reforms/states/ks/dependent_exemption/ks_dependent_exemption_reform.py
index d3c89f7c568..bcddb285a66 100644
--- a/policyengine_us/reforms/states/ks/dependent_exemption/ks_dependent_exemption_reform.py
+++ b/policyengine_us/reforms/states/ks/dependent_exemption/ks_dependent_exemption_reform.py
@@ -15,7 +15,12 @@ def formula(tax_unit, period, parameters):
 
             person = tax_unit.members
             age = person("age", period)
-            is_dependent = person("is_tax_unit_dependent", period)
+            # A return on which the filer (or, if joint, either spouse) can be
+            # claimed as a dependent has no dependents (IRC 152(b)(1)), unless
+            # the would-be claimant meets the filing exception (Publication 501).
+            is_dependent = person("is_tax_unit_dependent", period) & ~person.tax_unit(
+                "head_or_spouse_is_dependent_elsewhere_without_filing_exception", period
+            )
 
             # Apply age limit if in effect.
             if p.age_limit.in_effect:
diff --git a/policyengine_us/reforms/states/md/dependent_exemption/md_dependent_exemption_reform.py b/policyengine_us/reforms/states/md/dependent_exemption/md_dependent_exemption_reform.py
index 21357d4bff6..f0905385e50 100644
--- a/policyengine_us/reforms/states/md/dependent_exemption/md_dependent_exemption_reform.py
+++ b/policyengine_us/reforms/states/md/dependent_exemption/md_dependent_exemption_reform.py
@@ -14,7 +14,12 @@ def formula(tax_unit, period, parameters):
             p = parameters(period).gov.contrib.states.md.dependent_exemption
             person = tax_unit.members
             age = person("age", period)
-            is_dependent = person("is_tax_unit_dependent", period)
+            # A return on which the filer (or, if joint, either spouse) can be
+            # claimed as a dependent has no dependents (IRC 152(b)(1)), unless
+            # the would-be claimant meets the filing exception (Publication 501).
+            is_dependent = person("is_tax_unit_dependent", period) & ~person.tax_unit(
+                "head_or_spouse_is_dependent_elsewhere_without_filing_exception", period
+            )
             if p.age_limit.in_effect:
                 eligible = is_dependent & (age < p.age_limit.threshold)
             else:
@@ -97,7 +102,12 @@ class md_older_dependents_count(Variable):
 
         def formula(tax_unit, period, parameters):
             person = tax_unit.members
-            is_dependent = person("is_tax_unit_dependent", period)
+            # A return on which the filer (or, if joint, either spouse) can be
+            # claimed as a dependent has no dependents (IRC 152(b)(1)), unless
+            # the would-be claimant meets the filing exception (Publication 501).
+            is_dependent = person("is_tax_unit_dependent", period) & ~person.tax_unit(
+                "head_or_spouse_is_dependent_elsewhere_without_filing_exception", period
+            )
             total_dependents = tax_unit.sum(is_dependent)
             eligible = tax_unit("md_eligible_dependents_count", period)
             return max_(0, total_dependents - eligible)
@@ -112,12 +122,15 @@ class md_total_personal_exemptions(Variable):
 
         def formula(tax_unit, period, parameters):
             # Personal portion keeps the baseline per-person (AGI-stepped)
-            # amount; dependents are separated out.
+            # amount; dependents are separated out. These are the filers' own
+            # exemptions (none for a filer who can be claimed as a dependent)
+            # plus over-age dependents.
             per_person = tax_unit("md_personal_exemption", period)
-            tax_unit_size = tax_unit("tax_unit_size", period)
-            dependents = tax_unit("tax_unit_dependents", period)
+            own_exemptions = tax_unit(
+                "head_spouse_count_not_dependent_elsewhere", period
+            )
             older_dependents = tax_unit("md_older_dependents_count", period)
-            personal_count = tax_unit_size - dependents + older_dependents
+            personal_count = own_exemptions + older_dependents
             personal_amount = personal_count * per_person
 
             dependent_exemption_amount = tax_unit("md_dependent_exemption", period)
diff --git a/policyengine_us/tests/core/test_claimable_filer_ia_ks_ky_la_md_invariants.py b/policyengine_us/tests/core/test_claimable_filer_ia_ks_ky_la_md_invariants.py
new file mode 100644
index 00000000000..4060289d371
--- /dev/null
+++ b/policyengine_us/tests/core/test_claimable_filer_ia_ks_ky_la_md_invariants.py
@@ -0,0 +1,220 @@
+"""Iowa, Kansas, Kentucky, Louisiana and Maryland rules for a filer who can be
+claimed as a dependent.
+
+A return on which the filer (or, if joint, either spouse) can be claimed has no
+dependents unless the would-be claimant meets the filing exception (IRC
+152(b)(1), Publication 501), so these states' dependent exemptions and credits,
+Kansas's food sales tax credit child route, Maryland's child tax credit and the
+childless pro forma EITC follow that test. Iowa's low-income exemption and tax
+reduction and Kansas's 2021-2023 exemptions turn on an actual claim; Maryland's
+own exemption and poverty line credit turn on claimability (filing status 6).
+
+For couples drawn by Hypothesis (claimable, claimed and filing-exception
+patterns) and a seeded population in these states:
+
+1. Swap invariance: each output is the same under either head/spouse
+   labelling.
+2. Monotonicity: marking another filer as claimed never raises the amounts in
+   MONOTONE. This holds for the drawn inputs, which have no self-employment
+   losses: on separate Maryland returns a claimable spouse's loss no longer
+   offsets the other spouse's earnings, which is intended.
+3. Identities: with a filer claimable outside the filing exception there is no
+   Louisiana dependent exemption, Maryland aged dependent exemption or child
+   tax credit, and no pro forma federal EITC without a child; with every filer
+   claimable, no poverty line credit.
+4. Differential: wherever the federal EITC's eligibility holds, Maryland's
+   pro forma federal EITC without the minimum age equals the federal credit
+   before take-up and filing.
+5. Unchanged when nobody can be claimed: Maryland's exemption count is the tax
+   unit's size, the poverty line credit's earned income and poverty level are
+   `eitc_earned_income` and `tax_unit_fpg`, and Louisiana's dependent
+   exemption is $1,000 per dependent.
+6. Filing exception scope: the exception never lowers the 152(b)(1) amounts in
+   EXCEPTION_RESTORES and does not change the claimability and actual-claim
+   rules in EXCEPTION_NEUTRAL.
+"""
+
+import numpy as np
+import pytest
+from hypothesis import HealthCheck, given, settings
+from hypothesis import strategies as st
+
+from policyengine_us import Simulation
+from policyengine_us.tests.core.test_claimable_filer_federal_invariants import (
+    check_monotone,
+    check_swap,
+)
+from policyengine_us.tests.core.test_dependent_elsewhere_head_spouse_swap_invariance import (
+    CLAIM_PATTERNS,
+    TOLERANCE,
+    _calc,
+    _crafted_cases,
+    _exception_variants,
+    _seeded_couples,
+    _situation,
+    adults,
+    dependents,
+)
+
+STATES = ["IA", "KS", "KY", "LA", "MD"]
+# 2022: Iowa's net-income path, Kansas's exemption count and Louisiana's
+# exemptions; 2024: Iowa's consolidated path and Kansas's filing-status
+# allowance; 2026: Louisiana's flat tax and Maryland's child tax credit
+# phase-out.
+YEARS = [2022, 2024, 2026]
+MONOTONE = [
+    "ia_exemption_credit",
+    "ks_exemptions",
+    "ks_fstc",
+    "la_dependents_exemption",
+    "md_personal_exemptions_count",
+    "md_total_personal_exemptions",
+    "md_aged_dependent_exemption",
+    "federal_eitc_without_age_minimum",
+    "md_ctc",
+    "md_poverty_line_credit_earned_income",
+]
+OUTPUTS = MONOTONE + [
+    "ia_is_tax_exempt",
+    "ia_income_tax",
+    "ks_income_tax",
+    "ky_income_tax",
+    "la_income_tax",
+    "is_eligible_md_poverty_line_credit",
+    "md_poverty_line_credit",
+    "md_local_poverty_line_credit",
+    "md_income_tax",
+    "state_income_tax",
+]
+# 152(b)(1) amounts that the claimant filing exception restores.
+EXCEPTION_RESTORES = [
+    "ia_exemption_credit",
+    "ks_exemptions",
+    "ks_fstc",
+    "la_dependents_exemption",
+    "md_personal_exemptions_count",
+    "md_aged_dependent_exemption",
+    "federal_eitc_without_age_minimum",
+    "md_ctc",
+]
+# Rules on claimability or an actual claim, which the exception leaves alone.
+EXCEPTION_NEUTRAL = [
+    "ia_is_tax_exempt",
+    "md_poverty_line_credit_earned_income",
+]
+
+
+@st.composite
+def couples(draw):
+    claimable = draw(st.sampled_from(CLAIM_PATTERNS))
+    claimed = tuple(can_claim and draw(st.booleans()) for can_claim in claimable)
+    return {
+        "state": draw(st.sampled_from(STATES)),
+        "adults": [draw(adults()), draw(adults())],
+        "dependents": draw(st.lists(dependents(), max_size=2)),
+        "claimed": claimed,
+        "claimable": claimable,
+        "exception": tuple(
+            not is_claimed and draw(st.booleans()) for is_claimed in claimed
+        ),
+    }
+
+
+def _identities(sim, year):
+    claimable = _calc(sim, "head_or_spouse_is_dependent_elsewhere", year) > 0
+    no_dependents = (
+        _calc(
+            sim, "head_or_spouse_is_dependent_elsewhere_without_filing_exception", year
+        )
+        > 0
+    )
+    every = _calc(sim, "every_filer_is_dependent_elsewhere", year) > 0
+    childless = _calc(sim, "eitc_child_count", year) == 0
+    for name in ["la_dependents_exemption", "md_aged_dependent_exemption", "md_ctc"]:
+        assert not _calc(sim, name, year)[no_dependents].any(), name
+    pro_forma = _calc(sim, "federal_eitc_without_age_minimum", year)
+    assert not pro_forma[no_dependents & childless].any()
+    assert not _calc(sim, "is_eligible_md_poverty_line_credit", year)[every].any()
+    # Each tax unit has its own household, in the same order.
+    state = np.asarray(sim.calculate("state_code_str", year))
+    md, la = state == "MD", state == "LA"
+    # 5. Unchanged when nobody can be claimed.
+    nobody = ~claimable
+    np.testing.assert_array_equal(
+        _calc(sim, "md_personal_exemptions_count", year)[md & nobody],
+        _calc(sim, "tax_unit_size", year)[md & nobody],
+    )
+    np.testing.assert_allclose(
+        _calc(sim, "md_poverty_line_credit_earned_income", year)[md & nobody],
+        _calc(sim, "eitc_earned_income", year)[md & nobody],
+        atol=TOLERANCE,
+    )
+    np.testing.assert_allclose(
+        _calc(sim, "md_poverty_line_credit_income_level", year)[md & nobody],
+        _calc(sim, "tax_unit_fpg", year)[md & nobody],
+        atol=TOLERANCE,
+    )
+    np.testing.assert_allclose(
+        _calc(sim, "la_dependents_exemption", year)[la & nobody],
+        1_000 * _calc(sim, "tax_unit_dependents", year)[la & nobody],
+        atol=TOLERANCE,
+    )
+    # 4. Differential: the federal credit before take-up and filing.
+    federal_eligible = md & (_calc(sim, "eitc_eligible", year) > 0)
+    federal = np.minimum(
+        _calc(sim, "eitc_phased_in", year),
+        np.maximum(
+            0, _calc(sim, "eitc_maximum", year) - _calc(sim, "eitc_reduction", year)
+        ),
+    )
+    np.testing.assert_allclose(
+        pro_forma[federal_eligible], federal[federal_eligible], atol=TOLERANCE
+    )
+
+
+@settings(
+    max_examples=3,
+    deadline=None,
+    derandomize=True,
+    suppress_health_check=[HealthCheck.too_slow, HealthCheck.data_too_large],
+)
+@given(st.sampled_from(YEARS), st.lists(couples(), min_size=6, max_size=12))
+def test_ia_ks_ky_la_md_claimable_filer_rules_are_label_free(year, units):
+    check_swap(units, year, OUTPUTS, _identities)
+
+
+@pytest.mark.parametrize("year", YEARS)
+def test_ia_ks_ky_la_md_claimable_filer_rules_seeded_population(year):
+    units = _seeded_couples(STATES, per_state=3) + _crafted_cases(STATES)
+    check_swap(units, year, OUTPUTS, _identities)
+    check_monotone(units, year, MONOTONE, _identities)
+
+
+@pytest.mark.parametrize("year", [2022, 2025])
+def test_ia_ks_ky_la_md_filing_exception_scope(year):
+    # Each unit runs four times with nobody actually claimed: claimable
+    # without the exception (both labellings), then with it.
+    units = [
+        unit
+        for unit in _seeded_couples(STATES, per_state=3) + _crafted_cases(STATES)
+        if any(unit["claimed"])
+    ]
+    sim = Simulation(situation=_situation(units, year, _exception_variants))
+    for name in EXCEPTION_RESTORES + EXCEPTION_NEUTRAL:
+        copies = _calc(sim, name, year).reshape(-1, 4)
+        np.testing.assert_allclose(
+            copies[:, 0::2], copies[:, 1::2], atol=TOLERANCE, rtol=0
+        )
+        without, with_exception = copies[:, :2], copies[:, 2:]
+        if name in EXCEPTION_NEUTRAL:
+            np.testing.assert_allclose(
+                with_exception,
+                without,
+                atol=TOLERANCE,
+                rtol=0,
+                err_msg=f"The filing exception changes {name}",
+            )
+        else:
+            assert not (with_exception < without - TOLERANCE).any(), (
+                f"The filing exception lowers {name}"
+            )
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_cdcc.yaml b/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_cdcc.yaml
index 513aa8e048b..9267a71f5ce 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_cdcc.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_cdcc.yaml
@@ -165,3 +165,177 @@
     ia_taxable_income: 13_166
     cdcc_potential: 690
     ia_cdcc: 517.5
+
+
+- name: 2024 single filer who can be claimed as a dependent gets no Iowa child care credit
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 10000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      child:
+        age: 5
+        pre_subsidy_childcare_expenses: 1000
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, child]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a, child]
+        state_code: IA
+  output:
+    # IRC 21(b)(1)(A) needs a dependent; IRC 152(b)(1) leaves none.
+    ia_cdcc: 0
+
+- name: 2024 single filer who cannot be claimed gets the Iowa child care credit
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 10000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      child:
+        age: 5
+        pre_subsidy_childcare_expenses: 1000
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, child]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a, child]
+        state_code: IA
+  output:
+    # $1,000 x .35 = $350; Iowa taxable income $0 < $10,000: x .75 = $262.50.
+    ia_cdcc: 262.5
+
+- name: 2024 joint return with one claimable spouse gets no Iowa child care credit (the claimable spouse is the head)
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 5000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 5000
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 5
+        pre_subsidy_childcare_expenses: 1000
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: IA
+  output:
+    # Either spouse being claimable leaves the return no dependents.
+    ia_cdcc: 0
+
+- name: 2024 joint return with one claimable spouse gets no Iowa child care credit (the claimable spouse is the spouse)
+  period: 2024
+  input:
+    people:
+      person_b:
+        age: 30
+        employment_income: 5000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_a:
+        age: 30
+        employment_income: 5000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 5
+        pre_subsidy_childcare_expenses: 1000
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_b, person_a, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_b, person_a, child]
+        state_code: IA
+  output:
+    ia_cdcc: 0
+
+- name: 2024 joint return with both spouses claimable gets no Iowa child care credit
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 5000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 5000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 5
+        pre_subsidy_childcare_expenses: 1000
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: IA
+  output:
+    ia_cdcc: 0
+
+- name: 2024 joint return with no claimable spouse gets the Iowa child care credit
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 5000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 5000
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 5
+        pre_subsidy_childcare_expenses: 1000
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: IA
+  output:
+    # $1,000 x .35 = $350 federal; x .75 = $262.50.
+    ia_cdcc: 262.5
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_eitc.yaml b/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_eitc.yaml
index 80b3282ee42..4fa50d7fe1f 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_eitc.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_eitc.yaml
@@ -5,3 +5,153 @@
     state_code: IA
   output:
     ia_eitc: 150
+
+
+- name: 2024 single filer who can be claimed as a dependent gets no Iowa EITC
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 1000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person_a]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a]
+        state_code: IA
+  output:
+    # IRC 32(c)(1)(A)(ii)(III): no childless federal EITC to match.
+    ia_eitc: 0
+
+- name: 2024 single filer who cannot be claimed gets the Iowa EITC
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 1000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person_a]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a]
+        state_code: IA
+  output:
+    # $76.50 x .15 = $11.475.
+    ia_eitc: 11.475
+
+- name: 2024 joint return with one claimable spouse gets no Iowa EITC (the claimable spouse is the head)
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 500
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: IA
+  output:
+    # Pub. 596: "Someone can claim your spouse as a dependent" bars it.
+    ia_eitc: 0
+
+- name: 2024 joint return with one claimable spouse gets no Iowa EITC (the claimable spouse is the spouse)
+  period: 2024
+  input:
+    people:
+      person_b:
+        age: 30
+        employment_income: 500
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_a:
+        age: 30
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_b, person_a]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_b, person_a]
+        state_code: IA
+  output:
+    ia_eitc: 0
+
+- name: 2024 joint return with both spouses claimable gets no Iowa EITC
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: IA
+  output:
+    ia_eitc: 0
+
+- name: 2024 joint return with no claimable spouse gets the Iowa EITC
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 500
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 500
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: IA
+  output:
+    # $1,000 x .0765 = $76.50; x .15 = $11.475.
+    ia_eitc: 11.475
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_exemption_credit.yaml b/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_exemption_credit.yaml
index 8bd9dfdc642..b8272632bc7 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_exemption_credit.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_exemption_credit.yaml
@@ -47,3 +47,226 @@
         state_code: IA
   output:
     ia_exemption_credit: 180  # = 40*2 + 20*3 + 40*1
+
+
+- name: 2024 single filer who can be claimed as a dependent keeps the personal credit but gets no dependent credit
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      child:
+        age: 8
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, child]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a, child]
+        state_code: IA
+  output:
+    # Iowa Code 422.12(2)(a): $40 personal credit, kept "even if you are
+    # claimed"; IRC 152(b)(1) leaves the return no dependents.
+    ia_exemption_credit: 40
+
+- name: 2024 joint return with one claimable spouse keeps both personal credits but gets no dependent credit (the claimable spouse is the head)
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 8
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: IA
+  output:
+    # $80 for a joint return; no $40 dependent credit (IRC 152(b)(1)).
+    ia_exemption_credit: 80
+
+- name: 2024 joint return with one claimable spouse keeps both personal credits but gets no dependent credit (the claimable spouse is the spouse)
+  period: 2024
+  input:
+    people:
+      person_b:
+        age: 30
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_a:
+        age: 30
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 8
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_b, person_a, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_b, person_a, child]
+        state_code: IA
+  output:
+    ia_exemption_credit: 80
+
+- name: 2024 joint return with both spouses claimable keeps both personal credits but gets no dependent credit
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 8
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: IA
+  output:
+    ia_exemption_credit: 80
+
+- name: 2024 joint return with no claimable spouse gets the dependent credit
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 8
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: IA
+  output:
+    # $80 + $40 for the child = $120.
+    ia_exemption_credit: 120
+
+
+- name: 2024 single filer whose claimant meets the filing exception gets the dependent credit
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        claimable_as_dependent_on_another_return: true
+        dependent_claimant_filing_exception: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      child:
+        age: 8
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, child]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a, child]
+        state_code: IA
+  output:
+    # The would-be claimant meets the filing exception (Publication 501,
+    # Dependent Taxpayer Test), so the return keeps its dependents.
+    # $40 personal + $40 dependent.
+    ia_exemption_credit: 80
+
+- name: 2024 joint return whose claimable spouse's claimant meets the filing exception gets the dependent credit (the claimable spouse is the head)
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        claimable_as_dependent_on_another_return: true
+        dependent_claimant_filing_exception: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 8
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: IA
+  output:
+    # The would-be claimant meets the filing exception (Publication 501,
+    # Dependent Taxpayer Test), so the return keeps its dependents.
+    # $80 + $40 = $120.
+    ia_exemption_credit: 120
+
+- name: 2024 joint return whose claimable spouse's claimant meets the filing exception gets the dependent credit (the claimable spouse is the spouse)
+  period: 2024
+  input:
+    people:
+      person_b:
+        age: 30
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_a:
+        age: 30
+        claimable_as_dependent_on_another_return: true
+        dependent_claimant_filing_exception: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 8
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_b, person_a, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_b, person_a, child]
+        state_code: IA
+  output:
+    ia_exemption_credit: 120
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_income_tax_before_refundable_credits.yaml b/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_income_tax_before_refundable_credits.yaml
index 9418543b4e0..a167d3ffe96 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_income_tax_before_refundable_credits.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_income_tax_before_refundable_credits.yaml
@@ -41,3 +41,196 @@
     state_code: IA
   output:
     ia_income_tax_before_refundable_credits: 40
+
+
+- name: 2022 single filer who can be claimed as a dependent gets no tax reduction
+  period: 2022
+  input:
+    people:
+      person_a:
+        age: 30
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person_a]
+        filing_status: SINGLE
+        ia_income_tax_before_credits: 700
+        ia_non_refundable_credits: 0
+        ia_is_tax_exempt: false
+        ia_modified_income: 9500
+    households:
+      household:
+        members: [person_a]
+        state_code: IA
+  output:
+    # The Tax Reduction Worksheet is for single filers "not claimed as a
+    # dependent on another person's Iowa return" (2022 instructions, p.60).
+    ia_income_tax_before_refundable_credits: 700
+
+- name: 2022 single filer who cannot be claimed has tax reduced to income above $9,000
+  period: 2022
+  input:
+    people:
+      person_a:
+        age: 30
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person_a]
+        filing_status: SINGLE
+        ia_income_tax_before_credits: 700
+        ia_non_refundable_credits: 0
+        ia_is_tax_exempt: false
+        ia_modified_income: 9500
+    households:
+      household:
+        members: [person_a]
+        state_code: IA
+  output:
+    # min($700, $9,500 - $9,000) = $500.
+    ia_income_tax_before_refundable_credits: 500
+
+- name: 2022 joint return with one claimable spouse gets no tax reduction (the claimable spouse is the head)
+  period: 2022
+  input:
+    people:
+      person_a:
+        age: 30
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+        ia_income_tax_before_credits: 700
+        ia_non_refundable_credits: 0
+        ia_is_tax_exempt: false
+        ia_modified_income: 9500
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: IA
+  output:
+    # The worksheet is for single filers only.
+    ia_income_tax_before_refundable_credits: 700
+
+- name: 2022 joint return with one claimable spouse gets no tax reduction (the claimable spouse is the spouse)
+  period: 2022
+  input:
+    people:
+      person_b:
+        age: 30
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_a:
+        age: 30
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_b, person_a]
+        filing_status: JOINT
+        ia_income_tax_before_credits: 700
+        ia_non_refundable_credits: 0
+        ia_is_tax_exempt: false
+        ia_modified_income: 9500
+    households:
+      household:
+        members: [person_b, person_a]
+        state_code: IA
+  output:
+    ia_income_tax_before_refundable_credits: 700
+
+- name: 2022 joint return with both spouses claimable gets no tax reduction
+  period: 2022
+  input:
+    people:
+      person_a:
+        age: 30
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+        ia_income_tax_before_credits: 700
+        ia_non_refundable_credits: 0
+        ia_is_tax_exempt: false
+        ia_modified_income: 9500
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: IA
+  output:
+    ia_income_tax_before_refundable_credits: 700
+
+- name: 2022 joint return with no claimable spouse gets no tax reduction
+  period: 2022
+  input:
+    people:
+      person_a:
+        age: 30
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+        ia_income_tax_before_credits: 700
+        ia_non_refundable_credits: 0
+        ia_is_tax_exempt: false
+        ia_modified_income: 9500
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: IA
+  output:
+    ia_income_tax_before_refundable_credits: 700
+
+
+- name: 2022 single filer who can be claimed but is not claimed has tax reduced to income above $9,000
+  period: 2022
+  input:
+    people:
+      person_a:
+        age: 30
+        claimable_as_dependent_on_another_return: true
+        claimed_as_dependent_on_another_return: false
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person_a]
+        filing_status: SINGLE
+        ia_income_tax_before_credits: 700
+        ia_non_refundable_credits: 0
+        ia_is_tax_exempt: false
+        ia_modified_income: 9500
+    households:
+      household:
+        members: [person_a]
+        state_code: IA
+  output:
+    # The filer can be claimed but nobody claims them; this rule turns on
+    # being claimed.
+    # min($700, $9,500 - $9,000) = $500.
+    ia_income_tax_before_refundable_credits: 500
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_is_tax_exempt.yaml b/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_is_tax_exempt.yaml
index 0e8eacbec18..32a371bd840 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_is_tax_exempt.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_is_tax_exempt.yaml
@@ -45,3 +45,329 @@
     state_code: IA
   output:
     ia_is_tax_exempt: true
+
+
+- name: 2022 single filer who can be claimed as a dependent with $4,999 of net income is exempt
+  period: 2022
+  input:
+    people:
+      person_a:
+        age: 30
+        ia_net_income: 4999
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person_a]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a]
+        state_code: IA
+  output:
+    # "less than $5,000 and you are claimed as a dependent" (2022 IA 1040
+    # instructions, p.37).
+    ia_is_tax_exempt: true
+
+- name: 2022 single filer who can be claimed as a dependent with $5,000 of net income is not exempt
+  period: 2022
+  input:
+    people:
+      person_a:
+        age: 30
+        ia_net_income: 5000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person_a]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a]
+        state_code: IA
+  output:
+    # "less than $5,000 and you are claimed as a dependent" (2022 IA 1040
+    # instructions, p.37).
+    ia_is_tax_exempt: false
+
+- name: 2022 single filer who can be claimed as a dependent with $6,000 of net income is not exempt
+  period: 2022
+  input:
+    people:
+      person_a:
+        age: 30
+        ia_net_income: 6000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person_a]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a]
+        state_code: IA
+  output:
+    # $6,000 is not less than $5,000.
+    ia_is_tax_exempt: false
+
+- name: 2022 single filer who cannot be claimed with $6,000 of net income is exempt
+  period: 2022
+  input:
+    people:
+      person_a:
+        age: 30
+        ia_net_income: 6000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person_a]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a]
+        state_code: IA
+  output:
+    # $6,000 <= $9,000 single limit.
+    ia_is_tax_exempt: true
+
+- name: 2022 joint return with one claimable spouse is not exempt (the claimable spouse is the head)
+  period: 2022
+  input:
+    people:
+      person_a:
+        age: 30
+        ia_net_income: 3000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        ia_net_income: 3000
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: IA
+  output:
+    # Joint returns are exempt only if "You are not claimed as a
+    # dependent on another person's Iowa return"; either spouse bars it.
+    ia_is_tax_exempt: false
+
+- name: 2022 joint return with one claimable spouse is not exempt (the claimable spouse is the spouse)
+  period: 2022
+  input:
+    people:
+      person_b:
+        age: 30
+        ia_net_income: 3000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_a:
+        age: 30
+        ia_net_income: 3000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_b, person_a]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_b, person_a]
+        state_code: IA
+  output:
+    ia_is_tax_exempt: false
+
+- name: 2022 joint return with both spouses claimable is not exempt
+  period: 2022
+  input:
+    people:
+      person_a:
+        age: 30
+        ia_net_income: 3000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        ia_net_income: 3000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: IA
+  output:
+    ia_is_tax_exempt: false
+
+- name: 2022 joint return with no claimable spouse with $6,000 of net income is exempt
+  period: 2022
+  input:
+    people:
+      person_a:
+        age: 30
+        ia_net_income: 3000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        ia_net_income: 3000
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: IA
+  output:
+    # $3,000 + $3,000 = $6,000 <= $13,500 joint limit.
+    ia_is_tax_exempt: true
+
+- name: 2025 single filer who can be claimed as a dependent is exempt on Iowa taxable income below $5,000
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 30
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person_a]
+        filing_status: SINGLE
+        ia_taxable_income_consolidated: 4000
+        ia_modified_income: 19750
+    households:
+      household:
+        members: [person_a]
+        state_code: IA
+  output:
+    # IA 1040 line 4 is $4,000 < $5,000; "none of the income listed
+    # above is required to be added back" (2025 instructions, p.11).
+    ia_is_tax_exempt: true
+
+- name: 2025 single filer who cannot be claimed is not exempt once deductions are added back
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 30
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person_a]
+        filing_status: SINGLE
+        ia_taxable_income_consolidated: 4000
+        ia_modified_income: 19750
+    households:
+      household:
+        members: [person_a]
+        state_code: IA
+  output:
+    # $4,000 + $15,750 standard deduction added back = $19,750 > $9,000.
+    ia_is_tax_exempt: false
+
+
+- name: 2022 single filer who can be claimed but is not claimed keeps the ordinary exemption
+  period: 2022
+  input:
+    people:
+      person_a:
+        age: 30
+        ia_net_income: 6000
+        claimable_as_dependent_on_another_return: true
+        claimed_as_dependent_on_another_return: false
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person_a]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a]
+        state_code: IA
+  output:
+    # The filer can be claimed but nobody claims them; this rule turns on
+    # being claimed.
+    # $6,000 <= $9,000 single limit.
+    ia_is_tax_exempt: true
+
+- name: 2022 joint return with one spouse who can be claimed but is not claimed is exempt (the claimable spouse is the head)
+  period: 2022
+  input:
+    people:
+      person_a:
+        age: 30
+        ia_net_income: 3000
+        claimable_as_dependent_on_another_return: true
+        claimed_as_dependent_on_another_return: false
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        ia_net_income: 3000
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: IA
+  output:
+    # The filer can be claimed but nobody claims them; this rule turns on
+    # being claimed.
+    # $3,000 + $3,000 = $6,000 <= $13,500.
+    ia_is_tax_exempt: true
+
+- name: 2022 joint return with one spouse who can be claimed but is not claimed is exempt (the claimable spouse is the spouse)
+  period: 2022
+  input:
+    people:
+      person_b:
+        age: 30
+        ia_net_income: 3000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_a:
+        age: 30
+        ia_net_income: 3000
+        claimable_as_dependent_on_another_return: true
+        claimed_as_dependent_on_another_return: false
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_b, person_a]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_b, person_a]
+        state_code: IA
+  output:
+    ia_is_tax_exempt: true
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/exemptions/ks_count_exemptions.yaml b/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/exemptions/ks_count_exemptions.yaml
new file mode 100644
index 00000000000..cc2c1332922
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/exemptions/ks_count_exemptions.yaml
@@ -0,0 +1,231 @@
+
+
+- name: 2022 single filer who can be claimed as a dependent has no Kansas exemptions
+  period: 2022
+  input:
+    people:
+      person_a:
+        age: 20
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      child:
+        age: 8
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, child]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a, child]
+        state_code: KS
+  output:
+    # 2022 K-40 instructions, p.6: "If you are claimed as a dependent by
+    # another taxpayer, enter '0' in the Total Kansas exemptions box."
+    ks_count_exemptions: 0
+    ks_exemptions: 0
+
+- name: 2022 joint return with one claimable spouse has no Kansas exemptions (the claimable spouse is the head)
+  period: 2022
+  input:
+    people:
+      person_a:
+        age: 20
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 20
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 8
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: KS
+  output:
+    # Either spouse being claimable zeroes the joint return's exemptions.
+    ks_count_exemptions: 0
+    ks_exemptions: 0
+
+- name: 2022 joint return with one claimable spouse has no Kansas exemptions (the claimable spouse is the spouse)
+  period: 2022
+  input:
+    people:
+      person_b:
+        age: 20
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_a:
+        age: 20
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 8
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_b, person_a, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_b, person_a, child]
+        state_code: KS
+  output:
+    ks_count_exemptions: 0
+    ks_exemptions: 0
+
+- name: 2022 joint return with both spouses claimable has no Kansas exemptions
+  period: 2022
+  input:
+    people:
+      person_a:
+        age: 20
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 20
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 8
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: KS
+  output:
+    ks_count_exemptions: 0
+    ks_exemptions: 0
+
+- name: 2022 joint return with no claimable spouse has three Kansas exemptions
+  period: 2022
+  input:
+    people:
+      person_a:
+        age: 20
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 20
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 8
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: KS
+  output:
+    # 2 + 1 child = 3 exemptions x $2,250 = $6,750.
+    ks_count_exemptions: 3
+    ks_exemptions: 6750
+
+
+- name: 2022 single filer who can be claimed but is not claimed keeps the own exemption but no dependent
+  period: 2022
+  input:
+    people:
+      person_a:
+        age: 20
+        claimable_as_dependent_on_another_return: true
+        claimed_as_dependent_on_another_return: false
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      child:
+        age: 8
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, child]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a, child]
+        state_code: KS
+  output:
+    # The filer can be claimed but nobody claims them; this rule turns on
+    # being claimed.
+    # The child is not the filer's dependent (IRC 152(b)(1)): 1 x $2,250.
+    ks_count_exemptions: 1
+    ks_exemptions: 2250
+
+- name: 2022 joint return with one spouse who can be claimed but is not claimed keeps both own exemptions but no dependent (the claimable spouse is the head)
+  period: 2022
+  input:
+    people:
+      person_a:
+        age: 20
+        claimable_as_dependent_on_another_return: true
+        claimed_as_dependent_on_another_return: false
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 20
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 8
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: KS
+  output:
+    # The filer can be claimed but nobody claims them; this rule turns on
+    # being claimed.
+    # No dependents (IRC 152(b)(1)): 2 x $2,250 = $4,500.
+    ks_count_exemptions: 2
+    ks_exemptions: 4500
+
+- name: 2022 joint return with one spouse who can be claimed but is not claimed keeps both own exemptions but no dependent (the claimable spouse is the spouse)
+  period: 2022
+  input:
+    people:
+      person_b:
+        age: 20
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_a:
+        age: 20
+        claimable_as_dependent_on_another_return: true
+        claimed_as_dependent_on_another_return: false
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 8
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_b, person_a, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_b, person_a, child]
+        state_code: KS
+  output:
+    ks_count_exemptions: 2
+    ks_exemptions: 4500
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/exemptions/ks_exemptions.yaml b/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/exemptions/ks_exemptions.yaml
index 7dc4e135fd5..7e0dfa1daf6 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/exemptions/ks_exemptions.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/exemptions/ks_exemptions.yaml
@@ -51,3 +51,168 @@
         state_code: KS
   output:
     ks_exemptions: 9_000
+
+
+- name: 2024 single filer who can be claimed as a dependent keeps the personal exemption allowance but no dependent exemption
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 20
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      child:
+        age: 8
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, child]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a, child]
+        state_code: KS
+  output:
+    # K.S.A. 79-32,121b: $9,160; a claimable taxpayer "will qualify for the
+    # personal exemption allowance of $9,160" (KDOR FAQ). No $2,320 dependent
+    # exemption: "enter '0' in the number of dependents box".
+    ks_exemptions: 9160
+
+- name: 2024 joint return with one claimable spouse keeps the joint allowance but no dependent exemption (the claimable spouse is the head)
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 20
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 20
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 8
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: KS
+  output:
+    # $18,320 joint allowance; no dependents under IRC 152(b)(1).
+    ks_exemptions: 18320
+
+- name: 2024 joint return with one claimable spouse keeps the joint allowance but no dependent exemption (the claimable spouse is the spouse)
+  period: 2024
+  input:
+    people:
+      person_b:
+        age: 20
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_a:
+        age: 20
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 8
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_b, person_a, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_b, person_a, child]
+        state_code: KS
+  output:
+    ks_exemptions: 18320
+
+- name: 2024 joint return with both spouses claimable keeps the joint allowance but no dependent exemption
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 20
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 20
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 8
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: KS
+  output:
+    ks_exemptions: 18320
+
+- name: 2024 joint return with no claimable spouse gets the dependent exemption
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 20
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 20
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 8
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: KS
+  output:
+    # $18,320 + $2,320 = $20,640.
+    ks_exemptions: 20640
+
+
+- name: 2024 single filer whose claimant meets the filing exception gets the dependent exemption
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 20
+        claimable_as_dependent_on_another_return: true
+        dependent_claimant_filing_exception: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      child:
+        age: 8
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, child]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a, child]
+        state_code: KS
+  output:
+    # The would-be claimant meets the filing exception (Publication 501,
+    # Dependent Taxpayer Test), so the return keeps its dependents.
+    # $9,160 + $2,320 = $11,480.
+    ks_exemptions: 11480
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_cdcc.yaml b/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_cdcc.yaml
index e2ff3ef47d6..5a9ed44d5bc 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_cdcc.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_cdcc.yaml
@@ -34,3 +34,183 @@
   output:
     cdcc: 600  # federal credit, fed by the adult-care expense
     ks_cdcc: 300  # Kansas share of the federal credit
+
+
+- name: 2024 single filer who can be claimed as a dependent gets no Kansas child care credit
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 10000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      child:
+        age: 5
+        pre_subsidy_childcare_expenses: 1000
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, child]
+        filing_status: SINGLE
+        cdcc_credit_limit: 1000
+    households:
+      household:
+        members: [person_a, child]
+        state_code: KS
+  output:
+    # IRC 21(b)(1)(A) needs a dependent; IRC 152(b)(1) leaves none.
+    ks_cdcc: 0
+
+- name: 2024 single filer who cannot be claimed gets the Kansas child care credit
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 10000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      child:
+        age: 5
+        pre_subsidy_childcare_expenses: 1000
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, child]
+        filing_status: SINGLE
+        cdcc_credit_limit: 1000
+    households:
+      household:
+        members: [person_a, child]
+        state_code: KS
+  output:
+    # $1,000 x .35 = $350 federal credit allowed; x .50 = $175.
+    ks_cdcc: 175
+
+- name: 2024 joint return with one claimable spouse gets no Kansas child care credit (the claimable spouse is the head)
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 5000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 5000
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 5
+        pre_subsidy_childcare_expenses: 1000
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+        cdcc_credit_limit: 1000
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: KS
+  output:
+    # Either spouse being claimable leaves the return no dependents.
+    ks_cdcc: 0
+
+- name: 2024 joint return with one claimable spouse gets no Kansas child care credit (the claimable spouse is the spouse)
+  period: 2024
+  input:
+    people:
+      person_b:
+        age: 30
+        employment_income: 5000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_a:
+        age: 30
+        employment_income: 5000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 5
+        pre_subsidy_childcare_expenses: 1000
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_b, person_a, child]
+        filing_status: JOINT
+        cdcc_credit_limit: 1000
+    households:
+      household:
+        members: [person_b, person_a, child]
+        state_code: KS
+  output:
+    ks_cdcc: 0
+
+- name: 2024 joint return with both spouses claimable gets no Kansas child care credit
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 5000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 5000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 5
+        pre_subsidy_childcare_expenses: 1000
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+        cdcc_credit_limit: 1000
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: KS
+  output:
+    ks_cdcc: 0
+
+- name: 2024 joint return with no claimable spouse gets the Kansas child care credit
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 5000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 5000
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 5
+        pre_subsidy_childcare_expenses: 1000
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+        cdcc_credit_limit: 1000
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: KS
+  output:
+    # $350 x .50 = $175.
+    ks_cdcc: 175
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_fstc.yaml b/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_fstc.yaml
index a76454b38c9..7e85a89332c 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_fstc.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_fstc.yaml
@@ -41,3 +41,450 @@
     state_code: KS
   output:
     ks_fstc: 0  # income ineligible
+
+
+- name: 2022 single filer who can be claimed as a dependent gets no food sales tax credit
+  period: 2022
+  input:
+    people:
+      person_a:
+        age: 60
+        employment_income: 1000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person_a]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a]
+        state_code: KS
+  output:
+    # Line E is the total Kansas exemptions, which is "0" for a claimed filer
+    # (2022 K-40 instructions, p.6).
+    ks_fstc: 0
+
+- name: 2022 single filer who cannot be claimed gets the food sales tax credit
+  period: 2022
+  input:
+    people:
+      person_a:
+        age: 60
+        employment_income: 1000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person_a]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a]
+        state_code: KS
+  output:
+    # Age 60 qualifies; AGI $1,000 <= $30,615; 1 x $125.
+    ks_fstc: 125
+
+- name: 2022 joint return with one claimable spouse gets no food sales tax credit (the claimable spouse is the head)
+  period: 2022
+  input:
+    people:
+      person_a:
+        age: 60
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 500
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: KS
+  output:
+    # The joint return's total exemptions are 0 when either spouse is claimable.
+    ks_fstc: 0
+
+- name: 2022 joint return with one claimable spouse gets no food sales tax credit (the claimable spouse is the spouse)
+  period: 2022
+  input:
+    people:
+      person_b:
+        age: 30
+        employment_income: 500
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_a:
+        age: 60
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_b, person_a]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_b, person_a]
+        state_code: KS
+  output:
+    ks_fstc: 0
+
+- name: 2022 joint return with both spouses claimable gets no food sales tax credit
+  period: 2022
+  input:
+    people:
+      person_a:
+        age: 60
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: KS
+  output:
+    ks_fstc: 0
+
+- name: 2022 joint return with no claimable spouse gets the food sales tax credit for both spouses
+  period: 2022
+  input:
+    people:
+      person_a:
+        age: 60
+        employment_income: 500
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 500
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: KS
+  output:
+    # 2 x $125 = $250.
+    ks_fstc: 250
+
+- name: 2024 single filer who can be claimed as a dependent keeps the food sales tax credit for the filer
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 60
+        employment_income: 1000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person_a]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a]
+        state_code: KS
+  output:
+    # From 2024 the filing-status exemption stays; only the dependents box is
+    # "0" (2024 K-40 instructions, p.6). 1 x $125.
+    ks_fstc: 125
+
+- name: 2024 joint return with one claimable spouse keeps the food sales tax credit for both spouses (the claimable spouse is the head)
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 60
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 500
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: KS
+  output:
+    # 2 filing-status exemptions x $125 = $250.
+    ks_fstc: 250
+
+- name: 2024 joint return with one claimable spouse keeps the food sales tax credit for both spouses (the claimable spouse is the spouse)
+  period: 2024
+  input:
+    people:
+      person_b:
+        age: 30
+        employment_income: 500
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_a:
+        age: 60
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_b, person_a]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_b, person_a]
+        state_code: KS
+  output:
+    ks_fstc: 250
+
+- name: 2024 joint return with both spouses claimable keeps the food sales tax credit for both spouses
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 60
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: KS
+  output:
+    ks_fstc: 250
+
+- name: 2024 joint return with no claimable spouse gets the food sales tax credit for both spouses
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 60
+        employment_income: 500
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 500
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: KS
+  output:
+    ks_fstc: 250
+
+- name: 2024 single filer who can be claimed as a dependent with a child gets no food sales tax credit
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 25
+        employment_income: 1000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      child:
+        age: 5
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, child]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a, child]
+        state_code: KS
+  output:
+    # No child is claimed "as a personal exemption" (IRC 152(b)(1)) and no
+    # filer is 55 or older, so no route to the credit.
+    ks_fstc: 0
+
+- name: 2024 single filer who cannot be claimed with a child gets the food sales tax credit
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 25
+        employment_income: 1000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      child:
+        age: 5
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, child]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a, child]
+        state_code: KS
+  output:
+    # Child under 18 qualifies; 2 exemptions x $125 = $250.
+    ks_fstc: 250
+
+- name: 2024 joint return with one claimable spouse and a child gets no food sales tax credit (the claimable spouse is the head)
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 25
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 25
+        employment_income: 500
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 5
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: KS
+  output:
+    # No dependent child and nobody 55 or older.
+    ks_fstc: 0
+
+- name: 2024 joint return with one claimable spouse and a child gets no food sales tax credit (the claimable spouse is the spouse)
+  period: 2024
+  input:
+    people:
+      person_b:
+        age: 25
+        employment_income: 500
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_a:
+        age: 25
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 5
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_b, person_a, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_b, person_a, child]
+        state_code: KS
+  output:
+    ks_fstc: 0
+
+- name: 2024 joint return with both spouses claimable and a child gets no food sales tax credit
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 25
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 25
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 5
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: KS
+  output:
+    ks_fstc: 0
+
+- name: 2024 joint return with no claimable spouse and a child gets the food sales tax credit
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 25
+        employment_income: 500
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 25
+        employment_income: 500
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 5
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: KS
+  output:
+    # 3 exemptions x $125 = $375.
+    ks_fstc: 375
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_total_eitc.yaml b/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_total_eitc.yaml
index 4c183dd7387..118273f9c57 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_total_eitc.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_total_eitc.yaml
@@ -5,3 +5,153 @@
     state_code: KS
   output:
     ks_total_eitc: 0.17 * 1_000
+
+
+- name: 2024 single filer who can be claimed as a dependent gets no Kansas EITC
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 1000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person_a]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a]
+        state_code: KS
+  output:
+    # No childless federal EITC to match (IRC 32(c)(1)(A)(ii)(III)).
+    ks_total_eitc: 0
+
+- name: 2024 single filer who cannot be claimed gets the Kansas EITC
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 1000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person_a]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a]
+        state_code: KS
+  output:
+    # $76.50 x .17 = $13.005.
+    ks_total_eitc: 13.005
+
+- name: 2024 joint return with one claimable spouse gets no Kansas EITC (the claimable spouse is the head)
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 500
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: KS
+  output:
+    # Either spouse being claimable bars the childless federal EITC.
+    ks_total_eitc: 0
+
+- name: 2024 joint return with one claimable spouse gets no Kansas EITC (the claimable spouse is the spouse)
+  period: 2024
+  input:
+    people:
+      person_b:
+        age: 30
+        employment_income: 500
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_a:
+        age: 30
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_b, person_a]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_b, person_a]
+        state_code: KS
+  output:
+    ks_total_eitc: 0
+
+- name: 2024 joint return with both spouses claimable gets no Kansas EITC
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: KS
+  output:
+    ks_total_eitc: 0
+
+- name: 2024 joint return with no claimable spouse gets the Kansas EITC
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 500
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 500
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: KS
+  output:
+    # $1,000 x .0765 = $76.50; x .17 = $13.005.
+    ks_total_eitc: 13.005
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/credits/dependent_care_service/ky_cdcc_potential.yaml b/policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/credits/dependent_care_service/ky_cdcc_potential.yaml
new file mode 100644
index 00000000000..a04a25ce952
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/credits/dependent_care_service/ky_cdcc_potential.yaml
@@ -0,0 +1,180 @@
+
+
+- name: 2024 single filer who can be claimed as a dependent gets no Kentucky child care credit
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 10000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      child:
+        age: 5
+        pre_subsidy_childcare_expenses: 1000
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, child]
+        filing_status: SINGLE
+        cdcc_credit_limit: 1000
+    households:
+      household:
+        members: [person_a, child]
+        state_code: KY
+  output:
+    # IRC 21(b)(1)(A) needs a dependent; IRC 152(b)(1) leaves none.
+    ky_cdcc_potential: 0
+
+- name: 2024 single filer who cannot be claimed gets the Kentucky child care credit
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 10000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      child:
+        age: 5
+        pre_subsidy_childcare_expenses: 1000
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, child]
+        filing_status: SINGLE
+        cdcc_credit_limit: 1000
+    households:
+      household:
+        members: [person_a, child]
+        state_code: KY
+  output:
+    # KRS 141.067: 20% x $350 federal credit = $70.
+    ky_cdcc_potential: 70
+
+- name: 2024 joint return with one claimable spouse gets no Kentucky child care credit (the claimable spouse is the head)
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 5000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 5000
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 5
+        pre_subsidy_childcare_expenses: 1000
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+        cdcc_credit_limit: 1000
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: KY
+  output:
+    # Either spouse being claimable leaves the return no dependents.
+    ky_cdcc_potential: 0
+
+- name: 2024 joint return with one claimable spouse gets no Kentucky child care credit (the claimable spouse is the spouse)
+  period: 2024
+  input:
+    people:
+      person_b:
+        age: 30
+        employment_income: 5000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_a:
+        age: 30
+        employment_income: 5000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 5
+        pre_subsidy_childcare_expenses: 1000
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_b, person_a, child]
+        filing_status: JOINT
+        cdcc_credit_limit: 1000
+    households:
+      household:
+        members: [person_b, person_a, child]
+        state_code: KY
+  output:
+    ky_cdcc_potential: 0
+
+- name: 2024 joint return with both spouses claimable gets no Kentucky child care credit
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 5000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 5000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 5
+        pre_subsidy_childcare_expenses: 1000
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+        cdcc_credit_limit: 1000
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: KY
+  output:
+    ky_cdcc_potential: 0
+
+- name: 2024 joint return with no claimable spouse gets the Kentucky child care credit
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 5000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 5000
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 5
+        pre_subsidy_childcare_expenses: 1000
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+        cdcc_credit_limit: 1000
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: KY
+  output:
+    # $350 x .20 = $70.
+    ky_cdcc_potential: 70
diff --git a/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/credits/cdcc/la_refundable_cdcc.yaml b/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/credits/cdcc/la_refundable_cdcc.yaml
index 66f63494203..a5d7be724f1 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/credits/cdcc/la_refundable_cdcc.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/credits/cdcc/la_refundable_cdcc.yaml
@@ -24,3 +24,177 @@
     state_code: LA
   output:
     la_refundable_cdcc: 250
+
+
+- name: 2024 single filer who can be claimed as a dependent gets no refundable child care credit
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 10000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      child:
+        age: 5
+        pre_subsidy_childcare_expenses: 1000
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, child]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a, child]
+        state_code: LA
+  output:
+    # IRC 21(b)(1)(A) needs a dependent; IRC 152(b)(1) leaves none.
+    la_refundable_cdcc: 0
+
+- name: 2024 single filer who cannot be claimed gets the refundable child care credit
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 10000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      child:
+        age: 5
+        pre_subsidy_childcare_expenses: 1000
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, child]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a, child]
+        state_code: LA
+  output:
+    # $1,000 x .35 = $350; AGI $10,000 <= $25,000: x .50 = $175.
+    la_refundable_cdcc: 175
+
+- name: 2024 joint return with one claimable spouse gets no refundable child care credit (the claimable spouse is the head)
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 5000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 5000
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 5
+        pre_subsidy_childcare_expenses: 1000
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: LA
+  output:
+    # Either spouse being claimable leaves the return no dependents.
+    la_refundable_cdcc: 0
+
+- name: 2024 joint return with one claimable spouse gets no refundable child care credit (the claimable spouse is the spouse)
+  period: 2024
+  input:
+    people:
+      person_b:
+        age: 30
+        employment_income: 5000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_a:
+        age: 30
+        employment_income: 5000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 5
+        pre_subsidy_childcare_expenses: 1000
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_b, person_a, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_b, person_a, child]
+        state_code: LA
+  output:
+    la_refundable_cdcc: 0
+
+- name: 2024 joint return with both spouses claimable gets no refundable child care credit
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 5000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 5000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 5
+        pre_subsidy_childcare_expenses: 1000
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: LA
+  output:
+    la_refundable_cdcc: 0
+
+- name: 2024 joint return with no claimable spouse gets the refundable child care credit
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 5000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 5000
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 5
+        pre_subsidy_childcare_expenses: 1000
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: LA
+  output:
+    # $350 x .50 = $175.
+    la_refundable_cdcc: 175
diff --git a/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/credits/la_eitc.yaml b/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/credits/la_eitc.yaml
index cd194b78196..49cdeaae78a 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/credits/la_eitc.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/credits/la_eitc.yaml
@@ -13,3 +13,153 @@
     state_code: LA
   output:
     la_eitc: 0
+
+
+- name: 2024 single filer who can be claimed as a dependent gets no Louisiana EITC
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 1000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person_a]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a]
+        state_code: LA
+  output:
+    # No childless federal EITC to match (IRC 32(c)(1)(A)(ii)(III)).
+    la_eitc: 0
+
+- name: 2024 single filer who cannot be claimed gets the Louisiana EITC
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 1000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person_a]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a]
+        state_code: LA
+  output:
+    # $76.50 x .05 = $3.825.
+    la_eitc: 3.825
+
+- name: 2024 joint return with one claimable spouse gets no Louisiana EITC (the claimable spouse is the head)
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 500
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: LA
+  output:
+    # Either spouse being claimable bars the childless federal EITC.
+    la_eitc: 0
+
+- name: 2024 joint return with one claimable spouse gets no Louisiana EITC (the claimable spouse is the spouse)
+  period: 2024
+  input:
+    people:
+      person_b:
+        age: 30
+        employment_income: 500
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_a:
+        age: 30
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_b, person_a]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_b, person_a]
+        state_code: LA
+  output:
+    la_eitc: 0
+
+- name: 2024 joint return with both spouses claimable gets no Louisiana EITC
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: LA
+  output:
+    la_eitc: 0
+
+- name: 2024 joint return with no claimable spouse gets the Louisiana EITC
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 500
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 500
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: LA
+  output:
+    # $1,000 x .0765 = $76.50; x .05 = $3.825.
+    la_eitc: 3.825
diff --git a/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/exemptions/personal/la_dependents_exemption.yaml b/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/exemptions/personal/la_dependents_exemption.yaml
index ee9c6d9bb5c..f2b2136f23a 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/exemptions/personal/la_dependents_exemption.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/exemptions/personal/la_dependents_exemption.yaml
@@ -21,3 +21,190 @@
     tax_unit_dependents: 0
   output:
     la_dependents_exemption: 0
+
+
+- name: 2024 single filer who can be claimed as a dependent gets no dependent exemption
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 20
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, child]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a, child]
+        state_code: LA
+  output:
+    # Line 6C counts "the dependents claimed on your federal return" (2024
+    # IT-540 instructions, p.3); IRC 152(b)(1) leaves none.
+    la_dependents_exemption: 0
+
+- name: 2024 single filer who cannot be claimed gets the dependent exemption
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 20
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, child]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a, child]
+        state_code: LA
+  output:
+    # 1 dependent x $1,000.
+    la_dependents_exemption: 1000
+
+- name: 2024 joint return with one claimable spouse gets no dependent exemption (the claimable spouse is the head)
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 20
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 20
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: LA
+  output:
+    # Either spouse being claimable leaves the federal return no dependents.
+    la_dependents_exemption: 0
+
+- name: 2024 joint return with one claimable spouse gets no dependent exemption (the claimable spouse is the spouse)
+  period: 2024
+  input:
+    people:
+      person_b:
+        age: 20
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_a:
+        age: 20
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_b, person_a, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_b, person_a, child]
+        state_code: LA
+  output:
+    la_dependents_exemption: 0
+
+- name: 2024 joint return with both spouses claimable gets no dependent exemption
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 20
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 20
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: LA
+  output:
+    la_dependents_exemption: 0
+
+- name: 2024 joint return with no claimable spouse gets the dependent exemption
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 20
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 20
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: LA
+  output:
+    # 1 dependent x $1,000.
+    la_dependents_exemption: 1000
+
+
+- name: 2024 single filer whose claimant meets the filing exception gets the dependent exemption
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 20
+        claimable_as_dependent_on_another_return: true
+        dependent_claimant_filing_exception: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, child]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a, child]
+        state_code: LA
+  output:
+    # The would-be claimant meets the filing exception (Publication 501,
+    # Dependent Taxpayer Test), so the return keeps its dependents.
+    # 1 dependent x $1,000.
+    la_dependents_exemption: 1000
diff --git a/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/agi/md_dependent_care_subtraction.yaml b/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/agi/md_dependent_care_subtraction.yaml
new file mode 100644
index 00000000000..fccdb96b1ad
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/agi/md_dependent_care_subtraction.yaml
@@ -0,0 +1,174 @@
+
+
+- name: 2024 single filer who can be claimed as a dependent gets no dependent care subtraction
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 10000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      child:
+        age: 5
+        pre_subsidy_childcare_expenses: 1000
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, child]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a, child]
+        state_code: MD
+  output:
+    # Section 10-208(e) uses section 21's qualifying individuals; none here.
+    md_dependent_care_subtraction: 0
+
+- name: 2024 single filer who cannot be claimed gets the dependent care subtraction
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 10000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      child:
+        age: 5
+        pre_subsidy_childcare_expenses: 1000
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, child]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a, child]
+        state_code: MD
+  output:
+    # min($3,000 x 1 qualifying child, $1,000 expenses) = $1,000.
+    md_dependent_care_subtraction: 1000
+
+- name: 2024 joint return with one claimable spouse gets no dependent care subtraction (the claimable spouse is the head)
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 5000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 5000
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 5
+        pre_subsidy_childcare_expenses: 1000
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: MD
+  output:
+    # Either spouse being claimable leaves the return no dependents.
+    md_dependent_care_subtraction: 0
+
+- name: 2024 joint return with one claimable spouse gets no dependent care subtraction (the claimable spouse is the spouse)
+  period: 2024
+  input:
+    people:
+      person_b:
+        age: 30
+        employment_income: 5000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_a:
+        age: 30
+        employment_income: 5000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 5
+        pre_subsidy_childcare_expenses: 1000
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_b, person_a, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_b, person_a, child]
+        state_code: MD
+  output:
+    md_dependent_care_subtraction: 0
+
+- name: 2024 joint return with both spouses claimable gets no dependent care subtraction
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 5000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 5000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 5
+        pre_subsidy_childcare_expenses: 1000
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: MD
+  output:
+    md_dependent_care_subtraction: 0
+
+- name: 2024 joint return with no claimable spouse gets the dependent care subtraction
+  period: 2024
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 5000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 5000
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 5
+        pre_subsidy_childcare_expenses: 1000
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: MD
+  output:
+    # min($3,000, $1,000) = $1,000.
+    md_dependent_care_subtraction: 1000
diff --git a/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/credits/ctc/md_ctc.yaml b/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/credits/ctc/md_ctc.yaml
index 3052884bccc..e3442dc81a1 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/credits/ctc/md_ctc.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/credits/ctc/md_ctc.yaml
@@ -550,3 +550,208 @@
     md_ctc: 900
     md_refundable_credits: 900
     md_income_tax: -800
+
+
+- name: 2025 single filer who can be claimed as a dependent gets no child tax credit
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 20
+        employment_income: 1000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, child]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a, child]
+        state_code: MD
+  output:
+    # Section 10-751(a)(2)(i): a qualified child is "a dependent for purposes
+    # of section 152"; IRC 152(b)(1) leaves the return none.
+    md_ctc_eligible: false
+    md_ctc: 0
+
+- name: 2025 single filer who cannot be claimed gets the child tax credit
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 20
+        employment_income: 1000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, child]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a, child]
+        state_code: MD
+  output:
+    # One child under 6, AGI $1,000 <= $15,000: $500.
+    md_ctc_eligible: true
+    md_ctc: 500
+
+- name: 2025 joint return with one claimable spouse gets no child tax credit (the claimable spouse is the head)
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 20
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 20
+        employment_income: 500
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: MD
+  output:
+    # Either spouse being claimable leaves the return no dependents.
+    md_ctc_eligible: false
+    md_ctc: 0
+
+- name: 2025 joint return with one claimable spouse gets no child tax credit (the claimable spouse is the spouse)
+  period: 2025
+  input:
+    people:
+      person_b:
+        age: 20
+        employment_income: 500
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_a:
+        age: 20
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_b, person_a, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_b, person_a, child]
+        state_code: MD
+  output:
+    md_ctc_eligible: false
+    md_ctc: 0
+
+- name: 2025 joint return with both spouses claimable gets no child tax credit
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 20
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 20
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: MD
+  output:
+    md_ctc_eligible: false
+    md_ctc: 0
+
+- name: 2025 joint return with no claimable spouse gets the child tax credit
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 20
+        employment_income: 500
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 20
+        employment_income: 500
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: MD
+  output:
+    # One child under 6, AGI $1,000 <= $15,000: $500.
+    md_ctc_eligible: true
+    md_ctc: 500
+
+
+- name: 2025 single filer whose claimant meets the filing exception gets the child tax credit
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 20
+        employment_income: 1000
+        claimable_as_dependent_on_another_return: true
+        dependent_claimant_filing_exception: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, child]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a, child]
+        state_code: MD
+  output:
+    # The would-be claimant meets the filing exception (Publication 501,
+    # Dependent Taxpayer Test), so the return keeps its dependents.
+    # One child under 6, AGI $1,000: $500.
+    md_ctc_eligible: true
+    md_ctc: 500
diff --git a/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/credits/eitc/federal_eitc_without_age_minimum.yaml b/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/credits/eitc/federal_eitc_without_age_minimum.yaml
index 625f3439f17..8ee69fb8f2f 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/credits/eitc/federal_eitc_without_age_minimum.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/credits/eitc/federal_eitc_without_age_minimum.yaml
@@ -109,3 +109,187 @@
     # phase-out start (Rev. Proc. 2024-40).
     eitc: 649
     federal_eitc_without_age_minimum: 649
+
+
+- name: 2025 single filer who can be claimed as a dependent gets no pro forma federal EITC
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 21
+        employment_income: 1000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person_a]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a]
+        state_code: MD
+  output:
+    # Section 10-704 waives only "the minimum age requirement"; the filer must
+    # be "otherwise eligible" (2025 Resident Booklet, p.22), and IRC
+    # 32(c)(1)(A)(ii)(III) bars a childless filer who can be claimed.
+    federal_eitc_without_age_minimum: 0
+    md_unmarried_childless_refundable_eitc: 0
+
+- name: 2025 single filer who cannot be claimed gets the pro forma federal EITC despite the minimum age
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 21
+        employment_income: 1000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person_a]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a]
+        state_code: MD
+  output:
+    # Age 21 fails the federal minimum age, which Maryland waives:
+    # $1,000 x .0765 = $76.50; unmarried childless match 100%, no tax.
+    federal_eitc_without_age_minimum: 76.5
+    md_unmarried_childless_refundable_eitc: 76.5
+
+- name: 2025 joint return with one claimable spouse gets no pro forma federal EITC (the claimable spouse is the head)
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 21
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 21
+        employment_income: 500
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: MD
+  output:
+    # Either spouse being claimable bars the childless federal EITC.
+    federal_eitc_without_age_minimum: 0
+    md_married_or_has_child_refundable_eitc: 0
+
+- name: 2025 joint return with one claimable spouse gets no pro forma federal EITC (the claimable spouse is the spouse)
+  period: 2025
+  input:
+    people:
+      person_b:
+        age: 21
+        employment_income: 500
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_a:
+        age: 21
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_b, person_a]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_b, person_a]
+        state_code: MD
+  output:
+    federal_eitc_without_age_minimum: 0
+    md_married_or_has_child_refundable_eitc: 0
+
+- name: 2025 joint return with both spouses claimable gets no pro forma federal EITC
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 21
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 21
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: MD
+  output:
+    federal_eitc_without_age_minimum: 0
+    md_married_or_has_child_refundable_eitc: 0
+
+- name: 2025 joint return with no claimable spouse gets the pro forma federal EITC despite the minimum age
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 21
+        employment_income: 500
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 21
+        employment_income: 500
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: MD
+  output:
+    # $76.50; married refundable match .45 x $76.50 - $0 tax = $34.425.
+    federal_eitc_without_age_minimum: 76.5
+    md_married_or_has_child_refundable_eitc: 34.425
+
+
+- name: 2025 single filer whose claimant meets the filing exception gets the pro forma federal EITC
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 21
+        employment_income: 1000
+        claimable_as_dependent_on_another_return: true
+        dependent_claimant_filing_exception: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person_a]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a]
+        state_code: MD
+  output:
+    # Publication 596: the childless EITC is allowed when the would-be
+    # claimant meets the filing exception. $1,000 x .0765 = $76.50.
+    federal_eitc_without_age_minimum: 76.5
diff --git a/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/credits/poverty_line/md_poverty_line_credit_earned_income.yaml b/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/credits/poverty_line/md_poverty_line_credit_earned_income.yaml
index 0bc6f5cda6e..650852ce7a9 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/credits/poverty_line/md_poverty_line_credit_earned_income.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/credits/poverty_line/md_poverty_line_credit_earned_income.yaml
@@ -324,3 +324,242 @@
     # TAXSIM: low-income credit 0.00.
     is_eligible_md_poverty_line_credit: false
     md_poverty_line_credit: 0
+
+
+# Rules for a filer who can be claimed as a dependent on another return.
+# Expected values are hand-computed from Md. Code, Tax-General 10-709
+# and 10-211, the 2025 Resident Booklet and the repository parameters.
+
+- name: 2025 single filer who can be claimed as a dependent gets no poverty line credit
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 1000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person_a]
+        filing_status: SINGLE
+        md_income_tax_before_credits: 200
+        md_married_or_has_child_non_refundable_eitc: 0
+        md_local_income_tax_before_credits: 100
+        md_local_eitc: 0
+    households:
+      household:
+        members: [person_a]
+        state_code: MD
+        county_str: BALTIMORE_CITY_MD
+  output:
+    # "You are not eligible for this credit if you checked filing status 6
+    # (dependent taxpayer)" (2025 Resident Booklet, p.23).
+    md_poverty_line_credit_earned_income: 0
+    is_eligible_md_poverty_line_credit: false
+    md_poverty_line_credit_potential: 0
+    md_local_poverty_line_credit: 0
+
+- name: 2025 single filer who cannot be claimed gets the poverty line credit
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 1000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person_a]
+        filing_status: SINGLE
+        md_income_tax_before_credits: 200
+        md_married_or_has_child_non_refundable_eitc: 0
+        md_local_income_tax_before_credits: 100
+        md_local_eitc: 0
+    households:
+      household:
+        members: [person_a]
+        state_code: MD
+        county_str: BALTIMORE_CITY_MD
+  output:
+    # Poverty level for 1 exemption $15,650; 5% x $1,000 = $50 <= $200 tax;
+    # Baltimore City .032 x $1,000 = $32 <= $100 local tax.
+    md_poverty_line_credit_earned_income: 1000
+    is_eligible_md_poverty_line_credit: true
+    md_poverty_line_credit_potential: 50
+    md_local_poverty_line_credit: 32
+    md_poverty_line_credit_income_level: 15650
+
+- name: 2025 joint return with one claimable spouse gets the poverty line credit on the other spouse's earnings (the claimable spouse is the head)
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 500
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+        md_income_tax_before_credits: 200
+        md_married_or_has_child_non_refundable_eitc: 0
+        md_local_income_tax_before_credits: 100
+        md_local_eitc: 0
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: MD
+        county_str: BALTIMORE_CITY_MD
+  output:
+    # The claimable spouse files a separate status 6 return; the other spouse's
+    # separate return has 1 exemption (poverty level $15,650) and $500 earned:
+    # 5% x $500 = $25; .032 x $500 = $16.
+    md_poverty_line_credit_earned_income: 500
+    is_eligible_md_poverty_line_credit: true
+    md_poverty_line_credit_potential: 25
+    md_local_poverty_line_credit: 16
+    md_poverty_line_credit_income_level: 15650
+
+- name: 2025 joint return with one claimable spouse gets the poverty line credit on the other spouse's earnings (the claimable spouse is the spouse)
+  period: 2025
+  input:
+    people:
+      person_b:
+        age: 30
+        employment_income: 500
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_a:
+        age: 30
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_b, person_a]
+        filing_status: JOINT
+        md_income_tax_before_credits: 200
+        md_married_or_has_child_non_refundable_eitc: 0
+        md_local_income_tax_before_credits: 100
+        md_local_eitc: 0
+    households:
+      household:
+        members: [person_b, person_a]
+        state_code: MD
+        county_str: BALTIMORE_CITY_MD
+  output:
+    md_poverty_line_credit_earned_income: 500
+    is_eligible_md_poverty_line_credit: true
+    md_poverty_line_credit_potential: 25
+    md_local_poverty_line_credit: 16
+    md_poverty_line_credit_income_level: 15650
+
+- name: 2025 joint return with both spouses claimable gets no poverty line credit
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 500
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+        md_income_tax_before_credits: 200
+        md_married_or_has_child_non_refundable_eitc: 0
+        md_local_income_tax_before_credits: 100
+        md_local_eitc: 0
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: MD
+        county_str: BALTIMORE_CITY_MD
+  output:
+    md_poverty_line_credit_earned_income: 0
+    is_eligible_md_poverty_line_credit: false
+    md_poverty_line_credit_potential: 0
+    md_local_poverty_line_credit: 0
+
+- name: 2025 joint return with no claimable spouse gets the poverty line credit on both spouses' earnings
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 500
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        employment_income: 500
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b]
+        filing_status: JOINT
+        md_income_tax_before_credits: 200
+        md_married_or_has_child_non_refundable_eitc: 0
+        md_local_income_tax_before_credits: 100
+        md_local_eitc: 0
+    households:
+      household:
+        members: [person_a, person_b]
+        state_code: MD
+        county_str: BALTIMORE_CITY_MD
+  output:
+    # 2 exemptions: $15,650 + $5,500 = $21,150; 5% x $1,000 = $50; .032 x $1,000 = $32.
+    md_poverty_line_credit_earned_income: 1000
+    is_eligible_md_poverty_line_credit: true
+    md_poverty_line_credit_potential: 50
+    md_local_poverty_line_credit: 32
+    md_poverty_line_credit_income_level: 21150
+
+
+- name: 2025 single filer whose claimant meets the filing exception still gets no poverty line credit
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 30
+        employment_income: 1000
+        claimable_as_dependent_on_another_return: true
+        dependent_claimant_filing_exception: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person_a]
+        filing_status: SINGLE
+        md_income_tax_before_credits: 200
+        md_married_or_has_child_non_refundable_eitc: 0
+    households:
+      household:
+        members: [person_a]
+        state_code: MD
+  output:
+    # Filing status 6 covers any person who "can be claimed"; the filing
+    # exception does not change that.
+    md_poverty_line_credit_earned_income: 0
+    is_eligible_md_poverty_line_credit: false
+    md_poverty_line_credit_potential: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/exemptions/md_aged_dependent_exemption.yaml b/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/exemptions/md_aged_dependent_exemption.yaml
index 1b9cbedfa42..8e8637ff131 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/exemptions/md_aged_dependent_exemption.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/exemptions/md_aged_dependent_exemption.yaml
@@ -20,3 +20,243 @@
         state_code: MD
   output:
     md_aged_dependent_exemption: 3_200
+
+
+- name: 2025 single filer who can be claimed as a dependent gets no aged dependent exemption
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 30
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      parent:
+        age: 66
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, parent]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a, parent]
+        state_code: MD
+  output:
+    # Section 10-211(b)(2) needs an IRC 152 dependent; IRC 152(b)(1) leaves none.
+    md_aged_dependent_exemption: 0
+
+- name: 2025 joint return with one claimable spouse gets no aged dependent exemption (the claimable spouse is the head)
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 30
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      parent:
+        age: 66
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, parent]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, parent]
+        state_code: MD
+  output:
+    # Either spouse being claimable leaves the return no dependents.
+    md_aged_dependent_exemption: 0
+
+- name: 2025 joint return with one claimable spouse gets no aged dependent exemption (the claimable spouse is the spouse)
+  period: 2025
+  input:
+    people:
+      person_b:
+        age: 30
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_a:
+        age: 30
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      parent:
+        age: 66
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_b, person_a, parent]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_b, person_a, parent]
+        state_code: MD
+  output:
+    md_aged_dependent_exemption: 0
+
+- name: 2025 joint return with both spouses claimable gets no aged dependent exemption
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 30
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      parent:
+        age: 66
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, parent]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, parent]
+        state_code: MD
+  output:
+    md_aged_dependent_exemption: 0
+
+- name: 2025 joint return with no claimable spouse gets the aged dependent exemption
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 30
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 30
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      parent:
+        age: 66
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, parent]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, parent]
+        state_code: MD
+  output:
+    # One dependent aged 65 or older: $3,200.
+    md_aged_dependent_exemption: 3200
+
+
+- name: 2025 aged dependent exemption is limited like the personal exemption at $110,000 of single AGI
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 50
+        employment_income: 110000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      parent:
+        age: 70
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, parent]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a, parent]
+        state_code: MD
+  output:
+    # Single AGI over $100,000 but not over $125,000: each exemption is $1,600 (10-211(c)(1)(i)).
+    # The chart's "reduction applies to the additional dependency exemptions as well".
+    md_aged_dependent_exemption: 1600
+
+- name: 2025 aged dependent exemption is limited like the personal exemption at $130,000 of single AGI
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 50
+        employment_income: 130000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      parent:
+        age: 70
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, parent]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a, parent]
+        state_code: MD
+  output:
+    # Single AGI over $125,000 but not over $150,000: each exemption is $800 (10-211(c)(1)(ii)).
+    # The chart's "reduction applies to the additional dependency exemptions as well".
+    md_aged_dependent_exemption: 800
+
+- name: 2025 aged dependent exemption is limited like the personal exemption at $160,000 of single AGI
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 50
+        employment_income: 160000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      parent:
+        age: 70
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, parent]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a, parent]
+        state_code: MD
+  output:
+    # Single AGI over $150,000: each exemption is $0 (10-211(c)(1)(iii)).
+    # The chart's "reduction applies to the additional dependency exemptions as well".
+    md_aged_dependent_exemption: 0
+
+- name: 2025 aged dependent exemption is limited at $160,000 of joint AGI
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 50
+        employment_income: 80000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 50
+        employment_income: 80000
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      parent:
+        age: 70
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, parent]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, parent]
+        state_code: MD
+  output:
+    # Joint AGI over $150,000 but not over $175,000: $1,600 (10-211(c)(2)(i)).
+    md_aged_dependent_exemption: 1600
diff --git a/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/exemptions/md_personal_exemptions_count.yaml b/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/exemptions/md_personal_exemptions_count.yaml
new file mode 100644
index 00000000000..f932316e09f
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/exemptions/md_personal_exemptions_count.yaml
@@ -0,0 +1,239 @@
+
+
+- name: 2025 single filer who can be claimed has no Maryland exemptions
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 23
+        employment_income: 1000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, child]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a, child]
+        state_code: MD
+  output:
+    # Filing status 6: "You do not get an exemption for yourself"; IRC
+    # 152(b)(1) leaves no dependents.
+    md_personal_exemptions_count: 0
+
+- name: 2025 single filer whose claimant meets the filing exception has an exemption for the child only
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 23
+        employment_income: 1000
+        claimable_as_dependent_on_another_return: true
+        dependent_claimant_filing_exception: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, child]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a, child]
+        state_code: MD
+  output:
+    # Still filing status 6 ("can be claimed"), so no own exemption; the
+    # filing exception keeps the dependent: 1 x $3,200.
+    md_personal_exemptions_count: 1
+    md_total_personal_exemptions: 3200
+
+- name: 2025 joint return with one claimable spouse counts only the other spouse (the claimable spouse is the head)
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 23
+        employment_income: 1000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 23
+        employment_income: 1000
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: MD
+  output:
+    # Each spouse claims their own exemption on a separate Maryland
+    # return; the federal return has no dependents.
+    md_personal_exemptions_count: 1
+
+- name: 2025 joint return with one claimable spouse counts only the other spouse (the claimable spouse is the spouse)
+  period: 2025
+  input:
+    people:
+      person_b:
+        age: 23
+        employment_income: 1000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_a:
+        age: 23
+        employment_income: 1000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_b, person_a, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_b, person_a, child]
+        state_code: MD
+  output:
+    md_personal_exemptions_count: 1
+
+- name: 2025 joint return whose claimable spouse's claimant meets the filing exception counts the other spouse and the child (the claimable spouse is the head)
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 23
+        employment_income: 1000
+        claimable_as_dependent_on_another_return: true
+        dependent_claimant_filing_exception: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 23
+        employment_income: 1000
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: MD
+  output:
+    # The would-be claimant meets the filing exception (Publication 501,
+    # Dependent Taxpayer Test), so the return keeps its dependents.
+    # 1 own + 1 dependent = 2 x $3,200.
+    md_personal_exemptions_count: 2
+    md_total_personal_exemptions: 6400
+
+- name: 2025 joint return whose claimable spouse's claimant meets the filing exception counts the other spouse and the child (the claimable spouse is the spouse)
+  period: 2025
+  input:
+    people:
+      person_b:
+        age: 23
+        employment_income: 1000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_a:
+        age: 23
+        employment_income: 1000
+        claimable_as_dependent_on_another_return: true
+        dependent_claimant_filing_exception: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_b, person_a, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_b, person_a, child]
+        state_code: MD
+  output:
+    md_personal_exemptions_count: 2
+    md_total_personal_exemptions: 6400
+
+- name: 2025 joint return with both spouses claimable has no Maryland exemptions
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 23
+        employment_income: 1000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 23
+        employment_income: 1000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: MD
+  output:
+    md_personal_exemptions_count: 0
+
+- name: 2025 joint return with no claimable spouse counts every member
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 23
+        employment_income: 1000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 23
+        employment_income: 1000
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: MD
+  output:
+    # 2 filers + 1 child.
+    md_personal_exemptions_count: 3
diff --git a/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/exemptions/md_total_personal_exemptions.yaml b/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/exemptions/md_total_personal_exemptions.yaml
new file mode 100644
index 00000000000..b9e1714659d
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/exemptions/md_total_personal_exemptions.yaml
@@ -0,0 +1,170 @@
+
+
+- name: 2025 single filer who can be claimed as a dependent gets no personal exemptions
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 23
+        employment_income: 1000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, child]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a, child]
+        state_code: MD
+  output:
+    # Filing status 6: "You do not get an exemption for yourself" (2025
+    # Resident Booklet, p.12); IRC 152(b)(1) leaves no dependents.
+    md_total_personal_exemptions: 0
+
+- name: 2025 single filer who cannot be claimed gets personal exemptions for the filer and the child
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 23
+        employment_income: 1000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, child]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person_a, child]
+        state_code: MD
+  output:
+    # 2 exemptions x $3,200 (AGI under $100,000).
+    md_total_personal_exemptions: 6400
+
+- name: 2025 joint return with one claimable spouse gets only the other spouse's exemption (the claimable spouse is the head)
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 23
+        employment_income: 1000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 23
+        employment_income: 1000
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: MD
+  output:
+    # Separate Maryland returns: "Each spouse must claim their own personal
+    # exemption" and the spouses split the federal return's dependents (none).
+    md_total_personal_exemptions: 3200
+
+- name: 2025 joint return with one claimable spouse gets only the other spouse's exemption (the claimable spouse is the spouse)
+  period: 2025
+  input:
+    people:
+      person_b:
+        age: 23
+        employment_income: 1000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_a:
+        age: 23
+        employment_income: 1000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_b, person_a, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_b, person_a, child]
+        state_code: MD
+  output:
+    md_total_personal_exemptions: 3200
+
+- name: 2025 joint return with both spouses claimable gets no personal exemptions
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 23
+        employment_income: 1000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 23
+        employment_income: 1000
+        claimed_as_dependent_on_another_return: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: MD
+  output:
+    md_total_personal_exemptions: 0
+
+- name: 2025 joint return with no claimable spouse gets exemptions for both spouses and the child
+  period: 2025
+  input:
+    people:
+      person_a:
+        age: 23
+        employment_income: 1000
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person_b:
+        age: 23
+        employment_income: 1000
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person_a, person_b, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person_a, person_b, child]
+        state_code: MD
+  output:
+    # 3 exemptions x $3,200 = $9,600.
+    md_total_personal_exemptions: 9600
diff --git a/policyengine_us/tests/policy/contrib/state_dependent_exemptions/repeal_state_dependent_exemptions.yaml b/policyengine_us/tests/policy/contrib/state_dependent_exemptions/repeal_state_dependent_exemptions.yaml
index 2c9f3842667..f2c115c4b0e 100644
--- a/policyengine_us/tests/policy/contrib/state_dependent_exemptions/repeal_state_dependent_exemptions.yaml
+++ b/policyengine_us/tests/policy/contrib/state_dependent_exemptions/repeal_state_dependent_exemptions.yaml
@@ -151,3 +151,59 @@
   output:
     # Baseline keeps the dependent add: 7,600 + 1 x 1,000 + 6,800 = 15,400.
     ma_income_tax_exemption_threshold: 15_400
+
+
+- name: Joint filers with a claimable spouse in Maryland keep only the other spouse's exemption (the claimable spouse is the head)
+  period: 2024
+  reforms: policyengine_us.reforms.state_dependent_exemptions.repeal_state_dependent_exemptions.repeal_state_dependent_exemptions
+  input:
+    gov.contrib.repeal_state_dependent_exemptions.in_effect: true
+    people:
+      person_a: {age: 30, employment_income: 500, claimed_as_dependent_on_another_return: true, is_tax_unit_head: true, is_tax_unit_spouse: false}
+      person_b: {age: 30, employment_income: 500, is_tax_unit_head: false, is_tax_unit_spouse: true}
+      child: {age: 5, is_tax_unit_dependent: true}
+    tax_units: {tax_unit: {members: [person_a, person_b, child], filing_status: JOINT}}
+    households: {household: {members: [person_a, person_b, child], state_name: MD}}
+  # Filing status 6: no exemption for the claimable spouse; 1 x 3,200.
+  output: {md_total_personal_exemptions: 3_200}
+
+- name: Joint filers with a claimable spouse in Maryland keep only the other spouse's exemption (the claimable spouse is the spouse)
+  period: 2024
+  reforms: policyengine_us.reforms.state_dependent_exemptions.repeal_state_dependent_exemptions.repeal_state_dependent_exemptions
+  input:
+    gov.contrib.repeal_state_dependent_exemptions.in_effect: true
+    people:
+      person_b: {age: 30, employment_income: 500, is_tax_unit_head: true, is_tax_unit_spouse: false}
+      person_a: {age: 30, employment_income: 500, claimed_as_dependent_on_another_return: true, is_tax_unit_head: false, is_tax_unit_spouse: true}
+      child: {age: 5, is_tax_unit_dependent: true}
+    tax_units: {tax_unit: {members: [person_b, person_a, child], filing_status: JOINT}}
+    households: {household: {members: [person_b, person_a, child], state_name: MD}}
+  output: {md_total_personal_exemptions: 3_200}
+
+
+- name: Joint filers with a claimable spouse in Kansas have no exemptions in 2022 (the claimable spouse is the head)
+  period: 2022
+  reforms: policyengine_us.reforms.state_dependent_exemptions.repeal_state_dependent_exemptions.repeal_state_dependent_exemptions
+  input:
+    gov.contrib.repeal_state_dependent_exemptions.in_effect: true
+    people:
+      person_a: {age: 30, employment_income: 500, claimed_as_dependent_on_another_return: true, is_tax_unit_head: true, is_tax_unit_spouse: false}
+      person_b: {age: 30, employment_income: 500, is_tax_unit_head: false, is_tax_unit_spouse: true}
+      child: {age: 5, is_tax_unit_dependent: true}
+    tax_units: {tax_unit: {members: [person_a, person_b, child], filing_status: JOINT}}
+    households: {household: {members: [person_a, person_b, child], state_name: KS}}
+  # 2022 K-40: a claimed filer enters 0 in the Total Kansas exemptions box.
+  output: {ks_exemptions: 0}
+
+- name: Joint filers with a claimable spouse in Kansas have no exemptions in 2022 (the claimable spouse is the spouse)
+  period: 2022
+  reforms: policyengine_us.reforms.state_dependent_exemptions.repeal_state_dependent_exemptions.repeal_state_dependent_exemptions
+  input:
+    gov.contrib.repeal_state_dependent_exemptions.in_effect: true
+    people:
+      person_b: {age: 30, employment_income: 500, is_tax_unit_head: true, is_tax_unit_spouse: false}
+      person_a: {age: 30, employment_income: 500, claimed_as_dependent_on_another_return: true, is_tax_unit_head: false, is_tax_unit_spouse: true}
+      child: {age: 5, is_tax_unit_dependent: true}
+    tax_units: {tax_unit: {members: [person_b, person_a, child], filing_status: JOINT}}
+    households: {household: {members: [person_b, person_a, child], state_name: KS}}
+  output: {ks_exemptions: 0}
diff --git a/policyengine_us/tests/policy/contrib/states/ia/dependent_credit_reform_test.yaml b/policyengine_us/tests/policy/contrib/states/ia/dependent_credit_reform_test.yaml
index 11d65c9d7af..fbdbe90f50c 100644
--- a/policyengine_us/tests/policy/contrib/states/ia/dependent_credit_reform_test.yaml
+++ b/policyengine_us/tests/policy/contrib/states/ia/dependent_credit_reform_test.yaml
@@ -86,3 +86,33 @@
     households: {household: {members: [parent, child1], state_name: IA}}
   # Dependent one year under the limit (12 < 13) is re-priced to the reform amount.
   output: {ia_exemption_credit: 140}  # 40 personal + 100 young
+
+
+- name: IA dependent credit reform - joint return with a claimable spouse has no dependent credit (the claimable spouse is the head)
+  period: 2025
+  reforms: policyengine_us.reforms.states.ia.dependent_credit.ia_dependent_credit_reform.ia_dependent_credit_reform
+  input:
+    gov.contrib.states.ia.dependent_credit.in_effect: true
+    gov.contrib.states.ia.dependent_credit.amount: 100
+    people:
+      person_a: {age: 30, employment_income: 500, claimed_as_dependent_on_another_return: true, is_tax_unit_head: true, is_tax_unit_spouse: false}
+      person_b: {age: 30, employment_income: 500, is_tax_unit_head: false, is_tax_unit_spouse: true}
+      child: {age: 5, is_tax_unit_dependent: true}
+    tax_units: {tax_unit: {members: [person_a, person_b, child], filing_status: JOINT}}
+    households: {household: {members: [person_a, person_b, child], state_name: IA}}
+  # IRC 152(b)(1): no dependents when either spouse can be claimed; 80 personal.
+  output: {ia_exemption_credit: 80}
+
+- name: IA dependent credit reform - joint return with a claimable spouse has no dependent credit (the claimable spouse is the spouse)
+  period: 2025
+  reforms: policyengine_us.reforms.states.ia.dependent_credit.ia_dependent_credit_reform.ia_dependent_credit_reform
+  input:
+    gov.contrib.states.ia.dependent_credit.in_effect: true
+    gov.contrib.states.ia.dependent_credit.amount: 100
+    people:
+      person_b: {age: 30, employment_income: 500, is_tax_unit_head: true, is_tax_unit_spouse: false}
+      person_a: {age: 30, employment_income: 500, claimed_as_dependent_on_another_return: true, is_tax_unit_head: false, is_tax_unit_spouse: true}
+      child: {age: 5, is_tax_unit_dependent: true}
+    tax_units: {tax_unit: {members: [person_b, person_a, child], filing_status: JOINT}}
+    households: {household: {members: [person_b, person_a, child], state_name: IA}}
+  output: {ia_exemption_credit: 80}
diff --git a/policyengine_us/tests/policy/contrib/states/ks/dependent_exemption_reform_test.yaml b/policyengine_us/tests/policy/contrib/states/ks/dependent_exemption_reform_test.yaml
index b4c9df30af0..2e2c196594f 100644
--- a/policyengine_us/tests/policy/contrib/states/ks/dependent_exemption_reform_test.yaml
+++ b/policyengine_us/tests/policy/contrib/states/ks/dependent_exemption_reform_test.yaml
@@ -105,3 +105,31 @@
   # Dependent one year under the limit (17 < 18) gets the exemption.
   # 9,160 personal + 1 eligible dependent * 2,320 = 11,480.
   output: {ks_exemptions: 11_480}
+
+
+- name: KS dependent exemption reform - joint return with a claimable spouse has no dependent exemption (the claimable spouse is the head)
+  period: 2025
+  reforms: policyengine_us.reforms.states.ks.dependent_exemption.ks_dependent_exemption_reform.ks_dependent_exemption_reform
+  input:
+    gov.contrib.states.ks.dependent_exemption.in_effect: true
+    people:
+      person_a: {age: 30, employment_income: 500, claimed_as_dependent_on_another_return: true, is_tax_unit_head: true, is_tax_unit_spouse: false}
+      person_b: {age: 30, employment_income: 500, is_tax_unit_head: false, is_tax_unit_spouse: true}
+      child: {age: 5, is_tax_unit_dependent: true}
+    tax_units: {tax_unit: {members: [person_a, person_b, child], filing_status: JOINT}}
+    households: {household: {members: [person_a, person_b, child], state_name: KS}}
+  # Joint base 18,320; IRC 152(b)(1): no dependents when either spouse can be claimed.
+  output: {ks_exemptions: 18_320}
+
+- name: KS dependent exemption reform - joint return with a claimable spouse has no dependent exemption (the claimable spouse is the spouse)
+  period: 2025
+  reforms: policyengine_us.reforms.states.ks.dependent_exemption.ks_dependent_exemption_reform.ks_dependent_exemption_reform
+  input:
+    gov.contrib.states.ks.dependent_exemption.in_effect: true
+    people:
+      person_b: {age: 30, employment_income: 500, is_tax_unit_head: true, is_tax_unit_spouse: false}
+      person_a: {age: 30, employment_income: 500, claimed_as_dependent_on_another_return: true, is_tax_unit_head: false, is_tax_unit_spouse: true}
+      child: {age: 5, is_tax_unit_dependent: true}
+    tax_units: {tax_unit: {members: [person_b, person_a, child], filing_status: JOINT}}
+    households: {household: {members: [person_b, person_a, child], state_name: KS}}
+  output: {ks_exemptions: 18_320}
diff --git a/policyengine_us/tests/policy/contrib/states/md/dependent_exemption_reform_test.yaml b/policyengine_us/tests/policy/contrib/states/md/dependent_exemption_reform_test.yaml
index d7dd6d790a9..a97f3271c64 100644
--- a/policyengine_us/tests/policy/contrib/states/md/dependent_exemption_reform_test.yaml
+++ b/policyengine_us/tests/policy/contrib/states/md/dependent_exemption_reform_test.yaml
@@ -156,3 +156,32 @@
   # step-down is driven through the contrib schedule, not just a flat amount.
   output: {md_total_personal_exemptions: 2_400}
 
+
+
+- name: MD dependent exemption reform - joint return with a claimable spouse keeps only the other spouse's exemption (the claimable spouse is the head)
+  period: 2025
+  reforms: policyengine_us.reforms.states.md.dependent_exemption.md_dependent_exemption_reform.md_dependent_exemption_reform
+  input:
+    gov.contrib.states.md.dependent_exemption.in_effect: true
+    people:
+      person_a: {age: 30, employment_income: 500, claimed_as_dependent_on_another_return: true, is_tax_unit_head: true, is_tax_unit_spouse: false}
+      person_b: {age: 30, employment_income: 500, is_tax_unit_head: false, is_tax_unit_spouse: true}
+      child: {age: 5, is_tax_unit_dependent: true}
+    tax_units: {tax_unit: {members: [person_a, person_b, child], filing_status: JOINT}}
+    households: {household: {members: [person_a, person_b, child], state_name: MD}}
+  # Filing status 6: no exemption for the claimable spouse; no dependents (IRC 152(b)(1));
+  # 1 x 3,200.
+  output: {md_total_personal_exemptions: 3_200}
+
+- name: MD dependent exemption reform - joint return with a claimable spouse keeps only the other spouse's exemption (the claimable spouse is the spouse)
+  period: 2025
+  reforms: policyengine_us.reforms.states.md.dependent_exemption.md_dependent_exemption_reform.md_dependent_exemption_reform
+  input:
+    gov.contrib.states.md.dependent_exemption.in_effect: true
+    people:
+      person_b: {age: 30, employment_income: 500, is_tax_unit_head: true, is_tax_unit_spouse: false}
+      person_a: {age: 30, employment_income: 500, claimed_as_dependent_on_another_return: true, is_tax_unit_head: false, is_tax_unit_spouse: true}
+      child: {age: 5, is_tax_unit_dependent: true}
+    tax_units: {tax_unit: {members: [person_b, person_a, child], filing_status: JOINT}}
+    households: {household: {members: [person_b, person_a, child], state_name: MD}}
+  output: {md_total_personal_exemptions: 3_200}
diff --git a/policyengine_us/variables/gov/states/ia/tax/income/credits/ia_exemption_credit.py b/policyengine_us/variables/gov/states/ia/tax/income/credits/ia_exemption_credit.py
index b6dec677c45..4a61f6be932 100644
--- a/policyengine_us/variables/gov/states/ia/tax/income/credits/ia_exemption_credit.py
+++ b/policyengine_us/variables/gov/states/ia/tax/income/credits/ia_exemption_credit.py
@@ -10,6 +10,9 @@ class ia_exemption_credit(Variable):
     reference = (
         "https://revenue.iowa.gov/sites/default/files/2021-12/IA6251%2841131%29.pdf",
         "https://revenue.iowa.gov/sites/default/files/2023-01/IA6251%2841131%29.pdf",
+        "https://www.legis.iowa.gov/docs/code/2026/422.pdf#page=39",
+        # 2025 IA 1040 instructions, Personal and dependent credits.
+        "https://revenue.iowa.gov/media/4435/download?inline#page=8",
     )
     defined_for = StateCode.IA
 
@@ -19,7 +22,20 @@ def formula(tax_unit, period, parameters):
         filing_status = tax_unit("filing_status", period)
         hoh_status = filing_status.possible_values.HEAD_OF_HOUSEHOLD
         hoh_bonus = filing_status == hoh_status
-        dependent_count = tax_unit("tax_unit_dependents", period)
+        # Iowa Code 422.12(1)(a) gives "dependent" its Internal Revenue Code
+        # meaning, and the instructions count the dependents "you are
+        # claiming for federal income tax purposes". Under IRC 152(b)(1) a
+        # return on which the filer (or, if joint, either spouse) can be
+        # claimed has none, unless the would-be claimant meets the filing
+        # exception (Publication 501, Dependent Taxpayer Test). Each filer
+        # keeps the personal credit, which Iowa allows "even if you are
+        # claimed as a dependent".
+        filer_is_dependent = tax_unit(
+            "head_or_spouse_is_dependent_elsewhere_without_filing_exception", period
+        )
+        dependent_count = where(
+            filer_is_dependent, 0, tax_unit("tax_unit_dependents", period)
+        )
         # count extra adult exemptions based on being elderly and/or blind
         p = parameters(period).gov.states.ia.tax.income
         exemption = p.credits.exemption
diff --git a/policyengine_us/variables/gov/states/ia/tax/income/ia_is_tax_exempt.py b/policyengine_us/variables/gov/states/ia/tax/income/ia_is_tax_exempt.py
index c6537563957..3d19a8d7851 100644
--- a/policyengine_us/variables/gov/states/ia/tax/income/ia_is_tax_exempt.py
+++ b/policyengine_us/variables/gov/states/ia/tax/income/ia_is_tax_exempt.py
@@ -8,9 +8,14 @@ class ia_is_tax_exempt(Variable):
     definition_period = YEAR
     reference = (
         "https://revenue.iowa.gov/sites/default/files/2022-01/IA1040%2841-001%29.pdf",
-        "https://revenue.iowa.gov/media/2650/download?inline#page=37",
+        "https://revenue.iowa.gov/media/2650/download?inline#page=38",
         "https://revenue.iowa.gov/sites/default/files/2023-01/2022IA1040%2841001%29.pdf",
         "https://revenue.iowa.gov/media/2721/download?inline#page=37",
+        "https://revenue.iowa.gov/media/2811/download?inline#page=12",
+        "https://revenue.iowa.gov/media/4152/download?inline#page=10",
+        "https://revenue.iowa.gov/media/4435/download?inline#page=11",
+        # PDF pages 7-8: Iowa Code 422.5(2)(a) and (3)(a).
+        "https://www.legis.iowa.gov/docs/code/2026/422.pdf#page=7",
     )
     defined_for = StateCode.IA
 
@@ -27,4 +32,20 @@ def formula(tax_unit, period, parameters):
             where(is_elderly, pil.single_elderly, pil.single_nonelderly),
             where(is_elderly, pil.other_elderly, pil.other_nonelderly),
         )
-        return tax_unit("ia_modified_income", period) <= modified_income_limit
+        exempt = tax_unit("ia_modified_income", period) <= modified_income_limit
+        # The instructions limit the ordinary exemption to filers who are "not
+        # claimed as a dependent on another person's Iowa return". A single
+        # filer who is claimed is instead exempt when income, without adding
+        # back deductions, is "less than $5,000"; a joint, head of household
+        # or surviving spouse return is not exempt if either spouse is
+        # claimed. Iowa Code 422.5(2)-(3) denies the exemption only when the
+        # claimer's own net income exceeds the limit; the model has no input
+        # for the claimer's income, so it follows the instructions. Both turn
+        # on being claimed, not on being claimable, so this reads the claim.
+        person = tax_unit.members
+        filer = person("is_tax_unit_head_or_spouse", period)
+        claimed = person("claimed_as_dependent_on_another_return", period)
+        filer_is_dependent = tax_unit.any(filer & claimed)
+        dependent_income = add(tax_unit, period, p.dependent.income_sources)
+        dependent_exempt = is_single & (dependent_income < p.dependent.income_limit)
+        return where(filer_is_dependent, dependent_exempt, exempt)
diff --git a/policyengine_us/variables/gov/states/ia/tax/income/ia_reduced_tax.py b/policyengine_us/variables/gov/states/ia/tax/income/ia_reduced_tax.py
index 299b93cac67..5a6cb809fff 100644
--- a/policyengine_us/variables/gov/states/ia/tax/income/ia_reduced_tax.py
+++ b/policyengine_us/variables/gov/states/ia/tax/income/ia_reduced_tax.py
@@ -12,6 +12,8 @@ class ia_reduced_tax(Variable):
         "https://revenue.iowa.gov/media/2650/download?inline#page=60",
         "https://revenue.iowa.gov/sites/default/files/2023-01/2022IA1040%2841001%29.pdf",
         "https://revenue.iowa.gov/media/2721/download?inline#page=60",
+        "https://revenue.iowa.gov/media/4152/download?inline#page=18",
+        "https://revenue.iowa.gov/media/4435/download?inline#page=18",
     )
     defined_for = StateCode.IA
 
@@ -24,8 +26,14 @@ def formula(tax_unit, period, parameters):
             is_elderly, p.threshold.elderly, p.threshold.nonelderly
         )
         amount = max_(0, modified_income - modified_income_threshold)  # Line 3
-        # reduced tax available only to single tax units
+        # reduced tax available only to single tax units "not claimed as a
+        # dependent on another person's Iowa return" (Tax Reduction Worksheet)
         filing_status = tax_unit("filing_status", period)
         is_single = filing_status == filing_status.possible_values.SINGLE
-        return where(is_single, amount, np.inf)
+        # The worksheet turns on being claimed, not on being claimable.
+        person = tax_unit.members
+        filer = person("is_tax_unit_head_or_spouse", period)
+        claimed = person("claimed_as_dependent_on_another_return", period)
+        filer_claimed = tax_unit.any(filer & claimed)
+        return where(is_single & ~filer_claimed, amount, np.inf)
         # see ia_income_tax_before_refundable_credits formula for variable use
diff --git a/policyengine_us/variables/gov/states/ks/tax/income/credits/ks_fstc.py b/policyengine_us/variables/gov/states/ks/tax/income/credits/ks_fstc.py
index 6e09ebf3fa8..444920c097f 100644
--- a/policyengine_us/variables/gov/states/ks/tax/income/credits/ks_fstc.py
+++ b/policyengine_us/variables/gov/states/ks/tax/income/credits/ks_fstc.py
@@ -8,21 +8,35 @@ class ks_fstc(Variable):
     unit = USD
     definition_period = YEAR
     reference = (
-        "https://www.ksrevenue.gov/pdf/ip21.pdf",
-        "https://www.ksrevenue.gov/pdf/ip22.pdf",
+        "https://www.ksrevenue.gov/pdf/ip21.pdf#page=6",
+        "https://www.ksrevenue.gov/pdf/ip22.pdf#page=6",
+        "https://www.ksrevenue.gov/pdf/ip23.pdf#page=6",
+        "https://www.ksrevenue.gov/pdf/ip24.pdf#page=6",
     )
     defined_for = StateCode.KS
 
     def formula(tax_unit, period, parameters):
         p = parameters(period).gov.states.ks.tax.income.credits
+        # A return on which the filer (or, if joint, either spouse) can be
+        # claimed has no dependents (IRC 152(b)(1)), unless the would-be
+        # claimant meets the filing exception (Publication 501, Dependent
+        # Taxpayer Test): the K-40 dependent count is "0" and no child is
+        # claimed "as a personal exemption".
+        filer_is_dependent = tax_unit(
+            "head_or_spouse_is_dependent_elsewhere_without_filing_exception", period
+        )
         # determine if tax unit is eligible for credit
         person = tax_unit.members
         # ... any child dependents?
-        count_all_dependents = tax_unit("tax_unit_dependents", period)
+        count_all_dependents = where(
+            filer_is_dependent, 0, tax_unit("tax_unit_dependents", period)
+        )
         child_age = p.food_sales_tax.child_age
         is_child = person("age", period) < child_age
         is_child_dependent = person("is_tax_unit_dependent", period) & is_child
-        count_child_dependents = tax_unit.sum(is_child_dependent)
+        count_child_dependents = where(
+            filer_is_dependent, 0, tax_unit.sum(is_child_dependent)
+        )
         has_eligible_child = count_child_dependents > 0
         # ... any elderly adults?
         min_adult_age = p.food_sales_tax.min_adult_age
@@ -43,7 +57,25 @@ def formula(tax_unit, period, parameters):
         eligible_income = fagi <= p.food_sales_tax.agi_limit
         # compute credit amount
         eligible = eligible_unit & eligible_income
-        exemptions = tax_unit("tax_unit_size", period)
+        # Line E is the "total number of exemptions" from the front of the
+        # K-40: the filers and the dependents counted above. Through 2023 a
+        # filer who is claimed enters "0" there; from 2024 the filing-status
+        # exemptions remain.
+        exemption_regime = parameters(period).gov.states.ks.tax.income.exemptions
+        person = tax_unit.members
+        filer = person("is_tax_unit_head_or_spouse", period)
+        claimed = person("claimed_as_dependent_on_another_return", period)
+        filer_claimed = tax_unit.any(filer & claimed)
+        exemptions = where(
+            filer_is_dependent,
+            tax_unit("head_spouse_count", period),
+            tax_unit("tax_unit_size", period),
+        )
+        exemptions = where(
+            filer_claimed & ~exemption_regime.by_filing_status.in_effect,
+            0,
+            exemptions,
+        )
         old_dependents = count_all_dependents - count_child_dependents
         fstc_exemptions = max_(0, exemptions - old_dependents)
         return eligible * fstc_exemptions * p.food_sales_tax.amount
diff --git a/policyengine_us/variables/gov/states/ks/tax/income/exemptions/ks_count_exemptions.py b/policyengine_us/variables/gov/states/ks/tax/income/exemptions/ks_count_exemptions.py
index d69c01f2d84..aac20cb79ec 100644
--- a/policyengine_us/variables/gov/states/ks/tax/income/exemptions/ks_count_exemptions.py
+++ b/policyengine_us/variables/gov/states/ks/tax/income/exemptions/ks_count_exemptions.py
@@ -8,8 +8,9 @@ class ks_count_exemptions(Variable):
     unit = USD
     definition_period = YEAR
     reference = (
-        "https://www.ksrevenue.gov/pdf/ip21.pdf",
-        "https://www.ksrevenue.gov/pdf/ip22.pdf",
+        "https://www.ksrevenue.gov/pdf/ip21.pdf#page=6",
+        "https://www.ksrevenue.gov/pdf/ip22.pdf#page=6",
+        "https://www.ksrevenue.gov/pdf/ip23.pdf#page=6",
     )
     defined_for = StateCode.KS
 
@@ -19,5 +20,19 @@ def formula(tax_unit, period, parameters):
         joint = filing_status == statuses.JOINT
         hoh = filing_status == statuses.HEAD_OF_HOUSEHOLD
         adults = where(joint | hoh, 2, 1)
-        dependents = tax_unit("tax_unit_dependents", period)
-        return adults + dependents
+        # Dependents are those "you claim as a dependent" federally; under IRC
+        # 152(b)(1) a return on which the filer (or, if joint, either spouse)
+        # can be claimed has none, unless the would-be claimant meets the
+        # filing exception (Publication 501, Dependent Taxpayer Test).
+        no_dependents = tax_unit(
+            "head_or_spouse_is_dependent_elsewhere_without_filing_exception", period
+        )
+        dependents = where(no_dependents, 0, tax_unit("tax_unit_dependents", period))
+        # K-40 instructions: "If you are claimed as a dependent by another
+        # taxpayer, enter '0' in the Total Kansas exemptions box." Applied when
+        # either spouse on a joint return is claimed.
+        person = tax_unit.members
+        filer = person("is_tax_unit_head_or_spouse", period)
+        claimed = person("claimed_as_dependent_on_another_return", period)
+        filer_claimed = tax_unit.any(filer & claimed)
+        return where(filer_claimed, 0, adults + dependents)
diff --git a/policyengine_us/variables/gov/states/ks/tax/income/exemptions/ks_exemptions.py b/policyengine_us/variables/gov/states/ks/tax/income/exemptions/ks_exemptions.py
index 3b43e3598f0..5b6fd4a9665 100644
--- a/policyengine_us/variables/gov/states/ks/tax/income/exemptions/ks_exemptions.py
+++ b/policyengine_us/variables/gov/states/ks/tax/income/exemptions/ks_exemptions.py
@@ -8,7 +8,10 @@ class ks_exemptions(Variable):
     unit = USD
     definition_period = YEAR
     reference = (
-        "https://law.justia.com/codes/kansas/chapter-79/article-32/section-79-32-121/"
+        "https://law.justia.com/codes/kansas/chapter-79/article-32/section-79-32-121/",
+        "https://ksrevisor.gov/statutes/chapters/ch79/079_032_0121b.html",
+        "https://www.ksrevenue.gov/pdf/ip24.pdf#page=6",
+        "https://www.ksrevenue.gov/faqs-taxii.html",
     )
     defined_for = StateCode.KS
 
@@ -24,7 +27,21 @@ def formula(tax_unit, period, parameters):
         if p.by_filing_status.in_effect:
             filing_status = tax_unit("filing_status", period)
             base_amount = p.by_filing_status.amount[filing_status]
-            dependents = tax_unit("tax_unit_dependents", period)
+            # K.S.A. 79-32,121b allows the dependent amount for each dependent
+            # "for which such taxpayer is entitled to a deduction" federally;
+            # under IRC 152(b)(1) a return on which the filer (or, if joint,
+            # either spouse) can be claimed has none ("enter '0' in the number
+            # of dependents box"), unless the would-be claimant meets the
+            # filing exception (Publication 501, Dependent Taxpayer Test). The
+            # filing-status amount stays: a claimable taxpayer "will qualify
+            # for the personal exemption allowance" (Kansas Department of
+            # Revenue FAQ).
+            filer_is_dependent = tax_unit(
+                "head_or_spouse_is_dependent_elsewhere_without_filing_exception", period
+            )
+            dependents = where(
+                filer_is_dependent, 0, tax_unit("tax_unit_dependents", period)
+            )
             dependent_amount = p.by_filing_status.dependent * dependents
             head_of_household = (
                 filing_status == filing_status.possible_values.HEAD_OF_HOUSEHOLD
diff --git a/policyengine_us/variables/gov/states/la/tax/income/exemptions/personal/la_dependents_exemption.py b/policyengine_us/variables/gov/states/la/tax/income/exemptions/personal/la_dependents_exemption.py
index 49489ff2ad9..87e5c0b34b4 100644
--- a/policyengine_us/variables/gov/states/la/tax/income/exemptions/personal/la_dependents_exemption.py
+++ b/policyengine_us/variables/gov/states/la/tax/income/exemptions/personal/la_dependents_exemption.py
@@ -8,6 +8,9 @@ class la_dependents_exemption(Variable):
     reference = [
         "https://dam.ldr.la.gov/taxforms/6935(11_02)F.pdf#page=1",
         "https://dam.ldr.la.gov/taxforms/IT540iWEB(2022)D1.pdf#page=2",
+        "https://dam.ldr.la.gov/taxforms/IT540i(2021)%20Instructions.pdf#page=3",
+        "https://dam.ldr.la.gov/taxforms/IT540i%20WEB(2023)%20INSTRUCTIONS.pdf#page=3",
+        "https://dam.ldr.la.gov/taxforms/IT540i%20WEB%20(2024)D18%20INSTRUCTIONS.pdf#page=3",
     ]
     # Even though the tax computation worksheet refers "dependent exemption" as credits, the instructions for
     # preparing tax form line 6a-6b specifies it as exemption.
@@ -16,6 +19,17 @@ class la_dependents_exemption(Variable):
     defined_for = StateCode.LA
 
     def formula(tax_unit, period, parameters):
-        dependents = tax_unit("tax_unit_dependents", period)
+        # Line 6C counts "the dependents claimed on your federal return". Under
+        # IRC 152(b)(1) a federal return on which the filer (or, if joint,
+        # either spouse) can be claimed has none, unless the would-be claimant
+        # meets the filing exception (Publication 501, Dependent Taxpayer
+        # Test). The filer's own exemption (Line 6A) stays "even if someone
+        # else claimed you".
+        filer_is_dependent = tax_unit(
+            "head_or_spouse_is_dependent_elsewhere_without_filing_exception", period
+        )
+        dependents = where(
+            filer_is_dependent, 0, tax_unit("tax_unit_dependents", period)
+        )
         p = parameters(period).gov.states.la.tax.income.exemptions
         return dependents * p.dependent
diff --git a/policyengine_us/variables/gov/states/md/tax/income/credits/ctc/md_ctc.py b/policyengine_us/variables/gov/states/md/tax/income/credits/ctc/md_ctc.py
index 4fa63d7ab46..56591152927 100644
--- a/policyengine_us/variables/gov/states/md/tax/income/credits/ctc/md_ctc.py
+++ b/policyengine_us/variables/gov/states/md/tax/income/credits/ctc/md_ctc.py
@@ -18,7 +18,15 @@ class md_ctc(Variable):
     def formula_2020(tax_unit, period, parameters):
         p = parameters(period).gov.states.md.tax.income.credits.ctc
         person = tax_unit.members
-        dependent = person("is_tax_unit_dependent", period)
+        # § 10-751(a)(2)(i): a qualified child is "a dependent for purposes of
+        # § 152 of the Internal Revenue Code"; under IRC 152(b)(1) a return on
+        # which the filer (or, if joint, either spouse) can be claimed has
+        # none, unless the would-be claimant meets the filing exception
+        # (Publication 501, Dependent Taxpayer Test).
+        filer_is_dependent = person.tax_unit(
+            "head_or_spouse_is_dependent_elsewhere_without_filing_exception", period
+        )
+        dependent = person("is_tax_unit_dependent", period) & ~filer_is_dependent
         disabled = person("is_disabled", period)
         age_limit = where(disabled, p.age_threshold.disabled, p.age_threshold.main)
         meets_age_limit = person("age", period) < age_limit
diff --git a/policyengine_us/variables/gov/states/md/tax/income/credits/ctc/md_ctc_eligible.py b/policyengine_us/variables/gov/states/md/tax/income/credits/ctc/md_ctc_eligible.py
index ed911d52e95..61309a347d8 100644
--- a/policyengine_us/variables/gov/states/md/tax/income/credits/ctc/md_ctc_eligible.py
+++ b/policyengine_us/variables/gov/states/md/tax/income/credits/ctc/md_ctc_eligible.py
@@ -18,7 +18,15 @@ def formula(tax_unit, period, parameters):
 
         # Check for qualifying children (used in both paths)
         person = tax_unit.members
-        dependent = person("is_tax_unit_dependent", period)
+        # § 10-751(a)(2)(i): a qualified child is "a dependent for purposes of
+        # § 152 of the Internal Revenue Code"; under IRC 152(b)(1) a return on
+        # which the filer (or, if joint, either spouse) can be claimed has
+        # none, unless the would-be claimant meets the filing exception
+        # (Publication 501, Dependent Taxpayer Test).
+        filer_is_dependent = person.tax_unit(
+            "head_or_spouse_is_dependent_elsewhere_without_filing_exception", period
+        )
+        dependent = person("is_tax_unit_dependent", period) & ~filer_is_dependent
         disabled = person("is_disabled", period)
         age_limit = where(disabled, p.age_threshold.disabled, p.age_threshold.main)
         meets_age_limit = person("age", period) < age_limit
diff --git a/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/federal_eitc_without_age_minimum.py b/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/federal_eitc_without_age_minimum.py
index 3661cbc88dc..cdf22733bdc 100644
--- a/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/federal_eitc_without_age_minimum.py
+++ b/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/federal_eitc_without_age_minimum.py
@@ -6,9 +6,13 @@ class federal_eitc_without_age_minimum(Variable):
     entity = TaxUnit
     label = "Federal EITC without age minimum"
     unit = USD
-    documentation = "The federal EITC with the minimum age condition ignored; the maximum age condition still applies."
+    documentation = "The federal EITC with the minimum age condition ignored; the maximum age condition and the bar on a childless filer who can be claimed as a dependent still apply."
     definition_period = YEAR
-    reference = "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-704&enactments=false"
+    reference = (
+        "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-704&enactments=false",
+        "https://www.law.cornell.edu/uscode/text/26/32#c_1_A_ii",
+        "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf#page=22",
+    )
     defined_for = StateCode.MD
 
     def formula(tax_unit, period, parameters):
@@ -24,7 +28,19 @@ def formula(tax_unit, period, parameters):
         max_age = parameters.gov.irs.credits.eitc.eligibility.age.max(period)
         is_filer_or_spouse = ~person("is_tax_unit_dependent", period)
         below_max_age = person("age", period) <= max_age
-        meets_max_age = has_child | tax_unit.any(below_max_age & is_filer_or_spouse)
+        # § 10-704 waives only the minimum age: a childless filer must still be
+        # "otherwise eligible for the federal credit", and § 32(c)(1)(A)(ii)(III)
+        # bars a childless return on which the filer (or, if joint, either
+        # spouse) can be claimed as a dependent, unless the would-be claimant
+        # meets the filing exception (Publication 596), as in
+        # eitc_demographic_eligible.
+        filer_is_dependent = tax_unit(
+            "head_or_spouse_is_dependent_elsewhere_without_filing_exception", period
+        )
+        childless_eligible = (
+            tax_unit.any(below_max_age & is_filer_or_spouse) & ~filer_is_dependent
+        )
+        demographic_eligible = has_child | childless_eligible
         phased_in = tax_unit("eitc_phased_in", period)
         maximum = tax_unit("eitc_maximum", period)
         reduction = tax_unit("eitc_reduction", period)
@@ -34,5 +50,5 @@ def formula(tax_unit, period, parameters):
             min_(phased_in, max_(0, maximum - reduction))
             * investment_eligible
             * filer_has_ssn
-            * meets_max_age
+            * demographic_eligible
         )
diff --git a/policyengine_us/variables/gov/states/md/tax/income/credits/poverty_line/is_eligible_md_poverty_line_credit.py b/policyengine_us/variables/gov/states/md/tax/income/credits/poverty_line/is_eligible_md_poverty_line_credit.py
index 1cadf64ba83..7c0ef5fe903 100644
--- a/policyengine_us/variables/gov/states/md/tax/income/credits/poverty_line/is_eligible_md_poverty_line_credit.py
+++ b/policyengine_us/variables/gov/states/md/tax/income/credits/poverty_line/is_eligible_md_poverty_line_credit.py
@@ -12,6 +12,8 @@ class is_eligible_md_poverty_line_credit(Variable):
         "https://www.law.cornell.edu/uscode/text/26/32#c_2",
         "https://www.law.cornell.edu/cfr/text/26/1.32-2",
         "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-107&enactments=false",
+        # PDF pages 12, 23: filing status 6 and the poverty level credit.
+        "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf#page=12",
     )
     defined_for = StateCode.MD
 
@@ -27,7 +29,7 @@ def formula(tax_unit, period, parameters):
             "md_total_additions",
         ]
         agi_plus_md_additions = add(tax_unit, period, AGI_COMPONENTS)
-        fpg = tax_unit("tax_unit_fpg", period)
+        fpg = tax_unit("md_poverty_line_credit_income_level", period)
         agi_below_fpg = agi_plus_md_additions <= fpg
         # (ii)    whose earned income as defined under § 32(c)(2) of the
         # Internal Revenue Code does not exceed the applicable poverty
@@ -35,12 +37,21 @@ def formula(tax_unit, period, parameters):
         # eitc_earned_income is PolicyEngine's § 32(c)(2) measure, the one the
         # federal EITC uses: wages plus net earnings from self-employment
         # (including farm and partnership earnings) after the § 164(f)
-        # deduction, netted across the filers and floored at zero.
-        earnings = tax_unit("eitc_earned_income", period)
+        # deduction, netted across the filers and floored at zero. When a
+        # filer can be claimed, only the other filer's earnings count (see
+        # md_poverty_line_credit_earned_income).
+        earnings = tax_unit("md_poverty_line_credit_earned_income", period)
         earnings_below_fpg = earnings <= fpg
         # (iii)    who is not claimed as an exemption on another individual’s
         #  tax return under § 10–211 of this title;
-        # SKIP - assumed throughout PolicyEngine-us.
+        # The instructions bar filing status 6, "Any person who can be claimed
+        # as a dependent". A married person who can be claimed files a
+        # separate Maryland return, so a joint federal return keeps the credit
+        # only for a spouse who cannot be claimed, on that spouse's earnings.
+        # The AGI test and the tax limit still use the joint return.
+        every_filer_is_dependent = tax_unit(
+            "every_filer_is_dependent_elsewhere", period
+        )
         # (iv)    for whom the credit allowed under § 10–704(a)(1) of this
         # subtitle is less than the State income tax.
         # This appears to refer to the MD total EITC per
@@ -50,4 +61,9 @@ def formula(tax_unit, period, parameters):
         md_eitc = tax_unit("md_married_or_has_child_non_refundable_eitc", period)
         md_income_tax_before_credits = tax_unit("md_income_tax_before_credits", period)
         eitc_less_than_income_tax = md_eitc < md_income_tax_before_credits
-        return agi_below_fpg & earnings_below_fpg & eitc_less_than_income_tax
+        return (
+            agi_below_fpg
+            & earnings_below_fpg
+            & ~every_filer_is_dependent
+            & eitc_less_than_income_tax
+        )
diff --git a/policyengine_us/variables/gov/states/md/tax/income/credits/poverty_line/md_poverty_line_credit_earned_income.py b/policyengine_us/variables/gov/states/md/tax/income/credits/poverty_line/md_poverty_line_credit_earned_income.py
new file mode 100644
index 00000000000..417907eee8a
--- /dev/null
+++ b/policyengine_us/variables/gov/states/md/tax/income/credits/poverty_line/md_poverty_line_credit_earned_income.py
@@ -0,0 +1,52 @@
+from policyengine_us.model_api import *
+
+
+class md_poverty_line_credit_earned_income(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Maryland poverty line credit earned income"
+    documentation = (
+        "Earned income under IRC section 32(c)(2) of the filers who can take "
+        "the Maryland poverty line credit: every filer, unless a filer can be "
+        "claimed as a dependent on another return, in which case only the "
+        "filers who cannot be claimed."
+    )
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.MD
+    reference = (
+        "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-709&enactments=false",
+        "https://www.law.cornell.edu/uscode/text/26/32#c_2",
+        # PDF pages 12-13, 23: filing status 6, Instruction 8 and the poverty
+        # level credit.
+        "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf#page=12",
+    )
+
+    def formula(tax_unit, period, parameters):
+        # § 10-709(a)(3)(iii) excludes a taxpayer "claimed as an exemption on
+        # another individual's tax return", and the instructions bar filing
+        # status 6 (a person who can be claimed as a dependent). A married
+        # person who can be claimed files a separate Maryland return, so on a
+        # federal joint return only the spouse who cannot be claimed can take
+        # the credit, on that spouse's own earned income.
+        person = tax_unit.members
+        filer_is_dependent = tax_unit("head_or_spouse_is_dependent_elsewhere", period)
+        # The same sources as eitc_earned_income, per person.
+        sources = [
+            "employment_income",
+            "self_employment_income",
+            "sstb_self_employment_income",
+            "farm_operations_income",
+            "partnership_self_employment_net_earnings",
+        ]
+        gross = add(person, period, sources)
+        self_employment_tax_ald = person("self_employment_tax_ald_person", period)
+        own_earned_income = max_(0, gross - self_employment_tax_ald)
+        can_claim = person("is_tax_unit_head_or_spouse", period) & ~person(
+            "claimable_as_dependent_on_another_return", period
+        )
+        return where(
+            filer_is_dependent,
+            tax_unit.sum(own_earned_income * can_claim),
+            tax_unit("eitc_earned_income", period),
+        )
diff --git a/policyengine_us/variables/gov/states/md/tax/income/credits/poverty_line/md_poverty_line_credit_income_level.py b/policyengine_us/variables/gov/states/md/tax/income/credits/poverty_line/md_poverty_line_credit_income_level.py
new file mode 100644
index 00000000000..96f4e4c60ab
--- /dev/null
+++ b/policyengine_us/variables/gov/states/md/tax/income/credits/poverty_line/md_poverty_line_credit_income_level.py
@@ -0,0 +1,31 @@
+from policyengine_us.model_api import *
+from policyengine_us.variables.gov.hhs.tax_unit_fpg import fpg
+
+
+class md_poverty_line_credit_income_level(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Maryland poverty line credit applicable poverty income level"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.MD
+    reference = (
+        "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-709&enactments=false",
+        "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-211&enactments=false",
+    )
+
+    def formula(tax_unit, period, parameters):
+        # § 10-709(a)(2): the poverty income standard "that corresponds to the
+        # number of exemptions which the individual is allowed and claims
+        # under § 10-211(b)(1)". That is the tax unit's size unless a filer
+        # can be claimed as a dependent, in which case only the filers who
+        # cannot be claimed count, with dependents only under the claimant
+        # filing exception (IRC 152(b)(1)).
+        filer_is_dependent = tax_unit("head_or_spouse_is_dependent_elsewhere", period)
+        exemptions = tax_unit("md_personal_exemptions_count", period)
+        state_group = tax_unit.household("state_group_str", period)
+        return where(
+            filer_is_dependent,
+            fpg(exemptions, state_group, period, parameters),
+            tax_unit("tax_unit_fpg", period),
+        )
diff --git a/policyengine_us/variables/gov/states/md/tax/income/credits/poverty_line/md_poverty_line_credit_potential.py b/policyengine_us/variables/gov/states/md/tax/income/credits/poverty_line/md_poverty_line_credit_potential.py
index beb5fdc63dd..a3721a325c3 100644
--- a/policyengine_us/variables/gov/states/md/tax/income/credits/poverty_line/md_poverty_line_credit_potential.py
+++ b/policyengine_us/variables/gov/states/md/tax/income/credits/poverty_line/md_poverty_line_credit_potential.py
@@ -43,7 +43,9 @@ def formula(tax_unit, period, parameters):
         # § 32(c)(2) reference, which § 10-107 reads with federal
         # interpretations.
         p = parameters(period).gov.states.md.tax.income.credits.poverty_line
-        earnings = tax_unit("eitc_earned_income", period)
+        # A filer who can be claimed takes no credit (see
+        # md_poverty_line_credit_earned_income).
+        earnings = tax_unit("md_poverty_line_credit_earned_income", period)
         earnings_portion = earnings * p.earned_income_share
         amount_if_eligible = min_(tax_after_non_refundable_eitc, earnings_portion)
         return amount_if_eligible * eligible
diff --git a/policyengine_us/variables/gov/states/md/tax/income/exemptions/md_aged_dependent_exemption.py b/policyengine_us/variables/gov/states/md/tax/income/exemptions/md_aged_dependent_exemption.py
index 84fa556f5f6..1141cc60539 100644
--- a/policyengine_us/variables/gov/states/md/tax/income/exemptions/md_aged_dependent_exemption.py
+++ b/policyengine_us/variables/gov/states/md/tax/income/exemptions/md_aged_dependent_exemption.py
@@ -7,7 +7,12 @@ class md_aged_dependent_exemption(Variable):
     label = "MD aged dependent exemption"
     unit = USD
     definition_period = YEAR
-    reference = "https://govt.westlaw.com/mdc/Document/NF59A76006EA511E8ABBEE50DE853DFF4?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)"
+    reference = (
+        "https://govt.westlaw.com/mdc/Document/NF59A76006EA511E8ABBEE50DE853DFF4?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)",
+        "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-211&enactments=false",
+        # Exemption amount chart (10A).
+        "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf#page=12",
+    )
     defined_for = StateCode.MD
 
     def formula(tax_unit, period, parameters):
@@ -17,5 +22,19 @@ def formula(tax_unit, period, parameters):
         dependent = person("is_tax_unit_dependent", period)
         age = person("age", period)
         elderly = age >= p.age
-        aged_dependents = tax_unit.sum(dependent & elderly)
-        return aged_dependents * p.aged_dependent
+        # § 10-211(b)(2) counts dependents "as defined in § 152 of the Internal
+        # Revenue Code"; under IRC 152(b)(1) a return on which the filer (or,
+        # if joint, either spouse) can be claimed has none, unless the would-be
+        # claimant meets the filing exception (Publication 501).
+        filer_is_dependent = tax_unit(
+            "head_or_spouse_is_dependent_elsewhere_without_filing_exception", period
+        )
+        aged_dependents = where(
+            filer_is_dependent, 0, tax_unit.sum(dependent & elderly)
+        )
+        # § 10-211(c) limits "the amount allowed for each exemption under
+        # subsection (b)(1) or (2)" by federal AGI, the same limit as the
+        # personal exemption; the chart's "reduction applies to the additional
+        # dependency exemptions as well".
+        per_exemption = tax_unit("md_personal_exemption", period)
+        return aged_dependents * min_(p.aged_dependent, per_exemption)
diff --git a/policyengine_us/variables/gov/states/md/tax/income/exemptions/md_personal_exemptions_count.py b/policyengine_us/variables/gov/states/md/tax/income/exemptions/md_personal_exemptions_count.py
new file mode 100644
index 00000000000..c8d6b76cd73
--- /dev/null
+++ b/policyengine_us/variables/gov/states/md/tax/income/exemptions/md_personal_exemptions_count.py
@@ -0,0 +1,42 @@
+from policyengine_us.model_api import *
+
+
+class md_personal_exemptions_count(Variable):
+    value_type = int
+    entity = TaxUnit
+    label = "Maryland personal exemptions count"
+    documentation = (
+        "Number of exemptions under Md. Code, Tax-General 10-211(a) and "
+        "(b)(1): one for each filer who cannot be claimed as a dependent on "
+        "another return, plus one for each dependent unless a filer can be "
+        "claimed (outside the claimant filing exception)."
+    )
+    definition_period = YEAR
+    defined_for = StateCode.MD
+    reference = (
+        "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-211&enactments=false",
+        # PDF pages 12-13: filing status 6 and Instruction 8.
+        "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf#page=12",
+        "https://www.irs.gov/pub/irs-prior/p501--2025.pdf#page=11",
+    )
+
+    def formula(tax_unit, period, parameters):
+        # § 10-211(a) allows an exemption for each filer and for each
+        # dependent "as defined in § 152 of the Internal Revenue Code". A
+        # person who can be claimed on another return is a dependent taxpayer
+        # (filing status 6): "You do not get an exemption for yourself".
+        # Maryland requires a married filer who can be claimed to file a
+        # separate return, where each spouse claims their own exemption and
+        # the spouses split "the overall number of dependents" of the federal
+        # return. Under IRC 152(b)(1) that return has none when either spouse
+        # can be claimed, unless the would-be claimant meets the filing
+        # exception (Publication 501, Dependent Taxpayer Test).
+        claimable_filer = tax_unit("head_or_spouse_is_dependent_elsewhere", period)
+        own = tax_unit("head_spouse_count_not_dependent_elsewhere", period)
+        no_dependents = tax_unit(
+            "head_or_spouse_is_dependent_elsewhere_without_filing_exception", period
+        )
+        dependents = where(no_dependents, 0, tax_unit("tax_unit_dependents", period))
+        return where(
+            claimable_filer, own + dependents, tax_unit("tax_unit_size", period)
+        )
diff --git a/policyengine_us/variables/gov/states/md/tax/income/exemptions/md_total_personal_exemptions.py b/policyengine_us/variables/gov/states/md/tax/income/exemptions/md_total_personal_exemptions.py
index 8b3df55927b..e2cbb8214f7 100644
--- a/policyengine_us/variables/gov/states/md/tax/income/exemptions/md_total_personal_exemptions.py
+++ b/policyengine_us/variables/gov/states/md/tax/income/exemptions/md_total_personal_exemptions.py
@@ -8,9 +8,11 @@ class md_total_personal_exemptions(Variable):
     unit = USD
     definition_period = YEAR
     defined_for = StateCode.MD
+    reference = "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-211&enactments=false"
 
     def formula(tax_unit, period, parameters):
-        # Get md_personal_exemption from tax_unit multiplied by tax_unit_size
+        # § 10-211(b)(1): the per-exemption amount for each exemption allowed
+        # under § 10-211(a).
         md_personal_exemption = tax_unit("md_personal_exemption", period)
-        tax_unit_size = tax_unit("tax_unit_size", period)
-        return md_personal_exemption * tax_unit_size
+        exemptions = tax_unit("md_personal_exemptions_count", period)
+        return md_personal_exemption * exemptions
diff --git a/policyengine_us/variables/gov/states/md/tax/income/local/credits/md_local_poverty_line_credit.py b/policyengine_us/variables/gov/states/md/tax/income/local/credits/md_local_poverty_line_credit.py
index 22caada540b..3d511b4347b 100644
--- a/policyengine_us/variables/gov/states/md/tax/income/local/credits/md_local_poverty_line_credit.py
+++ b/policyengine_us/variables/gov/states/md/tax/income/local/credits/md_local_poverty_line_credit.py
@@ -23,7 +23,9 @@ def formula(tax_unit, period, parameters):
         # eligible low income taxpayer's earned income, as defined under
         # § 32(c)(2) (floored at zero, as for the State credit).
         eligible = tax_unit("is_eligible_md_poverty_line_credit", period)
-        earnings = tax_unit("eitc_earned_income", period)
+        # A filer who can be claimed takes no credit (see
+        # md_poverty_line_credit_earned_income).
+        earnings = tax_unit("md_poverty_line_credit_earned_income", period)
         rate = tax_unit("md_applicable_local_tax_rate", period)
         earnings_portion = earnings * rate
         local_tax = tax_unit("md_local_income_tax_before_credits", period)