diff --git a/changelog.d/tanf-adult-care-expenses.changed.md b/changelog.d/tanf-adult-care-expenses.changed.md
new file mode 100644
index 00000000000..35a741d6b8e
--- /dev/null
+++ b/changelog.d/tanf-adult-care-expenses.changed.md
@@ -0,0 +1 @@
+Include incapacitated or disabled adult care expenses in the dependent care deductions of 21 state TANF-family cash assistance programs (AK, AL, AZ, DC, DE, GA, HI, IL, KY, MA TAFDC/EAEDC, MD, ME, MN, MO, MT, NH, OK, RI, TX, VA, VT, WV).
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ak/dpa/atap/ak_atap_childcare_deduction.yaml b/policyengine_us/tests/policy/baseline/gov/states/ak/dpa/atap/ak_atap_childcare_deduction.yaml
index c64711a08e1..2db61e99f5c 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ak/dpa/atap/ak_atap_childcare_deduction.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ak/dpa/atap/ak_atap_childcare_deduction.yaml
@@ -231,3 +231,53 @@
     # Monthly expenses = $0
     # Disregard = min($0, $175) = $0
     ak_atap_childcare_deduction: 0
+
+- name: Case 11, incapacitated parent care expenses count toward the disregard.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 32
+        is_tax_unit_head_or_spouse: true
+        is_incapable_of_self_care: true
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AK
+  output:
+    # Per 7 AAC 45.485(a)(2)(C): $175/month cap for an incapacitated parent.
+    # Expenses = 1,200 / 12 = 100/month, below the 175 cap.
+    ak_atap_childcare_deduction: 100
+
+- name: Case 12, incapacitated non-parent adult does not count toward the disregard.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 70
+        is_tax_unit_head_or_spouse: false
+        is_tax_unit_dependent: false
+        is_incapable_of_self_care: true
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AK
+  output:
+    # 7 AAC 45.485(a)(2)(C) covers only an incapacitated PARENT; an
+    # incapacitated non-parent, non-dependent adult adds nothing to the
+    # cap: min(100, 0) = 0.
+    ak_atap_childcare_deduction: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/al/dhs/tanf/al_tanf_countable_earned_income.yaml b/policyengine_us/tests/policy/baseline/gov/states/al/dhs/tanf/al_tanf_countable_earned_income.yaml
index d41b491d4ab..41dc8e99538 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/al/dhs/tanf/al_tanf_countable_earned_income.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/al/dhs/tanf/al_tanf_countable_earned_income.yaml
@@ -222,3 +222,33 @@
     # Childcare: $200/month
     # Countable earned: max($315 - $200, 0) = $115
     al_tanf_countable_earned_income: 115
+
+- name: Edge Case 2, incapacitated adult care costs are deducted.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+        employment_income_before_lsr: 12_000  # $1,000/month
+      person2:
+        age: 35
+        # Describes the legal scenario (r. 660-2-2-.30(2)(c) covers an
+        # incapacitated adult); the formula pools care_expenses without an
+        # incapacity filter, symmetric with the childcare side.
+        is_incapable_of_self_care: true
+        care_expenses: 1_200  # $100/month
+      person3:
+        age: 5
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: AL
+  output:
+    # Gross earned = $1,000/month; work expense = 30% = $300
+    # Incapacitated adult care = 1,200 / 12 = $100/month (no cap)
+    # Countable = 1,000 - 300 - 100 = $600
+    al_tanf_countable_earned_income: 600
diff --git a/policyengine_us/tests/policy/baseline/gov/states/az/hhs/tanf/az_tanf_dependent_care_deduction.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/hhs/tanf/az_tanf_dependent_care_deduction.yaml
index 125dc2bbc8b..a3faff46d61 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/az/hhs/tanf/az_tanf_dependent_care_deduction.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/az/hhs/tanf/az_tanf_dependent_care_deduction.yaml
@@ -155,3 +155,49 @@
     # Child at age 2: $175/month max (not $200)
     # Expenses ($250/mo) > max ($175), so deduction = $175
     az_tanf_dependent_care_deduction: 175
+
+- name: Case 7, adult dependent care expenses count toward the deduction.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 28
+        is_tax_unit_dependent: true
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AZ
+  output:
+    # Per ARS 46-292: care of an adult dependent household member,
+    # capped at $175/month. Expenses = 1,200 / 12 = 100/month.
+    az_tanf_dependent_care_deduction: 100
+
+- name: Case 8, non-dependent adult care expenses are not deducted.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        is_tax_unit_dependent: false
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AZ
+  output:
+    # ARS 46-292(P)(1) covers a DEPENDENT household member; a
+    # non-dependent adult adds nothing to the cap: min(100, 0) = 0.
+    az_tanf_dependent_care_deduction: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/dc/dhs/tanf/income/dc_tanf_childcare_deduction.yaml b/policyengine_us/tests/policy/baseline/gov/states/dc/dhs/tanf/income/dc_tanf_childcare_deduction.yaml
index 804e9243951..2884490346b 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/dc/dhs/tanf/income/dc_tanf_childcare_deduction.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/dc/dhs/tanf/income/dc_tanf_childcare_deduction.yaml
@@ -72,3 +72,49 @@
         state_code: DC
   output:
     dc_tanf_childcare_deduction: [2_100, 2_100]   # min(1200, 175*12)
+
+- name: Case 5, incapacitated adult care expenses count toward the deduction.
+  period: 2023-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        is_incapable_of_self_care: true
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: DC
+  output:
+    # Per DC Code 4-205.11(a)(2): incapacitated adult care capped at
+    # $175/month. Expenses = 1,200 / 12 = 100/month, below the cap.
+    dc_tanf_childcare_deduction: 100
+
+- name: Case 6, adult care expenses without incapacity are not deducted.
+  period: 2023-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        is_tax_unit_dependent: false
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: DC
+  output:
+    # Person2 is neither a dependent nor incapacitated, so the cap is $0:
+    # min(100, 0) = 0.
+    dc_tanf_childcare_deduction: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/de/dhss/tanf/income/earned/de_tanf_dependent_care_deduction.yaml b/policyengine_us/tests/policy/baseline/gov/states/de/dhss/tanf/income/earned/de_tanf_dependent_care_deduction.yaml
index 90d2a495927..bfdea1f2136 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/de/dhss/tanf/income/earned/de_tanf_dependent_care_deduction.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/de/dhss/tanf/income/earned/de_tanf_dependent_care_deduction.yaml
@@ -207,3 +207,49 @@
     # 3 children age 2+: 3 * $175 = $525
     # Expenses $800 > $525, capped at $525
     de_tanf_dependent_care_deduction: 525
+
+- name: Case 11, incapacitated adult care expenses count toward the deduction.
+  period: 2025-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        is_incapable_of_self_care: true
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: DE
+  output:
+    # Per DSSM 4004.2(4): incapacitated adult care capped at $175/month.
+    # Expenses = 1,200 / 12 = 100/month, below the cap.
+    de_tanf_dependent_care_deduction: 100
+
+- name: Case 12, adult care expenses without incapacity are not deducted.
+  period: 2025-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        is_tax_unit_dependent: false
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: DE
+  output:
+    # Person2 is neither a dependent nor incapacitated, so the cap is $0:
+    # min(100, 0) = 0.
+    de_tanf_dependent_care_deduction: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ga/dfcs/tanf/income/ga_tanf_childcare_deduction.yaml b/policyengine_us/tests/policy/baseline/gov/states/ga/dfcs/tanf/income/ga_tanf_childcare_deduction.yaml
index 0396a0d4221..27fa5b3f5b8 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ga/dfcs/tanf/income/ga_tanf_childcare_deduction.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ga/dfcs/tanf/income/ga_tanf_childcare_deduction.yaml
@@ -315,3 +315,50 @@
     # Child is not a dependent, so no deduction
     # Total max: $0
     # min(200, 0) = $0
+
+- name: Incapacitated adult care expenses count toward the deduction
+  period: 2025-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        is_incapable_of_self_care: true
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: GA
+  output:
+    # Per PAMMS 1615: $175/month for each individual age two or above,
+    # including an incapacitated individual in the home.
+    # Expenses = 1,200 / 12 = 100/month, below the cap.
+    ga_tanf_childcare_deduction: 100
+
+- name: Adult care expenses without incapacity are not deducted
+  period: 2025-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        is_tax_unit_dependent: false
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: GA
+  output:
+    # Person2 is neither a dependent nor incapacitated, so the cap is $0:
+    # min(100, 0) = 0.
+    ga_tanf_childcare_deduction: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/hi/dhs/tanf/income/hi_tanf_dependent_care_deduction.yaml b/policyengine_us/tests/policy/baseline/gov/states/hi/dhs/tanf/income/hi_tanf_dependent_care_deduction.yaml
index 5c03b208cb8..6df22fdedb2 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/hi/dhs/tanf/income/hi_tanf_dependent_care_deduction.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/hi/dhs/tanf/income/hi_tanf_dependent_care_deduction.yaml
@@ -319,3 +319,51 @@
     # 40 hrs = full-time, $175 per child
     # $700/month > $525 cap, capped at 3 children × $175 = $525
     hi_tanf_dependent_care_deduction: 525
+
+- name: Case 13, disabled adult household member care expenses.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+        weekly_hours_worked_before_lsr: 40
+      person2:
+        age: 25
+        is_disabled: true
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: HI
+  output:
+    # Per State Plan 10.2.1(D): care of a disabled adult household member
+    # up to $175/month (full-time employment, 40 hours >= 32).
+    # Expenses = 1,200 / 12 = 100/month, below the cap.
+    hi_tanf_dependent_care_deduction: 100
+
+- name: Case 14, adult care expenses without disability are not deducted.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+        weekly_hours_worked_before_lsr: 40
+      person2:
+        age: 25
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: HI
+  output:
+    # Person2 is neither a child nor a disabled adult, so no care
+    # recipients: min(100, 0) = 0.
+    hi_tanf_dependent_care_deduction: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/il/dhs/tanf/income/deductions/il_tanf_childcare_deduction.yaml b/policyengine_us/tests/policy/baseline/gov/states/il/dhs/tanf/income/deductions/il_tanf_childcare_deduction.yaml
index 5ba44eb817e..ddc71cb8dbe 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/il/dhs/tanf/income/deductions/il_tanf_childcare_deduction.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/il/dhs/tanf/income/deductions/il_tanf_childcare_deduction.yaml
@@ -37,3 +37,49 @@
     childcare_expenses: 250 * 12
   output:
     il_tanf_childcare_deduction: 0
+
+- name: Case 5, incapacitated adult care expenses count toward the deduction.
+  period: 2023-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        is_incapable_of_self_care: true
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: IL
+  output:
+    # Per 89 Ill. Adm. Code 112.143(b)(1)(C): incapacitated adult care
+    # at the $175/month age-2+ tier. Expenses = 1,200 / 12 = 100/month.
+    il_tanf_childcare_deduction: 100
+
+- name: Case 6, adult care expenses without incapacity are not deducted.
+  period: 2023-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        is_tax_unit_dependent: false
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: IL
+  output:
+    # Person2 is neither a dependent nor incapacitated, so the cap is $0:
+    # min(100, 0) = 0.
+    il_tanf_childcare_deduction: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ky/dcbs/ktap/income/ky_ktap_dependent_care_disregard.yaml b/policyengine_us/tests/policy/baseline/gov/states/ky/dcbs/ktap/income/ky_ktap_dependent_care_disregard.yaml
index c5de05535e2..347b36d2610 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ky/dcbs/ktap/income/ky_ktap_dependent_care_disregard.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ky/dcbs/ktap/income/ky_ktap_dependent_care_disregard.yaml
@@ -154,3 +154,73 @@
         state_code: TX
   output:
     ky_ktap_dependent_care_disregard: 0
+
+- name: Incapacitated adult care expenses count toward the disregard.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        is_incapable_of_self_care: true
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: KY
+  output:
+    # Per 921 KAR 2:016 Section 5(3)(b)1.b: incapacitated adult living in
+    # the home, capped at $175/month. Expenses = 1,200 / 12 = 100/month.
+    ky_ktap_dependent_care_disregard: 100
+
+- name: Incapacitated adult care expenses above the cap are limited to the age-2+ tier.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        is_incapable_of_self_care: true
+        care_expenses: 3_600
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: KY
+  output:
+    # Expenses = 3,600 / 12 = 300/month. The incapacitated adult's cap is
+    # the $175 age-2+ tier (not the $200 under-2 tier, and not the $0
+    # older-age bracket): min(300, 175) = 175.
+    ky_ktap_dependent_care_disregard: 175
+
+- name: Adult care expenses without incapacity are not disregarded.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        is_tax_unit_dependent: false
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: KY
+  output:
+    # Person2 is neither a dependent nor incapacitated, so the cap is $0:
+    # min(100, 0) = 0.
+    ky_ktap_dependent_care_disregard: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/eaedc/dependent_care_deduction/ma_eaedc_dependent_care_deduction_person.yaml b/policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/eaedc/dependent_care_deduction/ma_eaedc_dependent_care_deduction_person.yaml
index 444e14b42b4..0b055cf7a96 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/eaedc/dependent_care_deduction/ma_eaedc_dependent_care_deduction_person.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/eaedc/dependent_care_deduction/ma_eaedc_dependent_care_deduction_person.yaml
@@ -85,3 +85,50 @@
         state_code: MA
   output:
     ma_eaedc_dependent_care_deduction_person: [0, 2_100]
+
+- name: Incapacitated adult care expenses count toward the deduction.
+  period: 2023-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+        weekly_hours_worked_before_lsr: 40
+      person2:
+        age: 25
+        is_incapable_of_self_care: true
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MA
+  output:
+    # Per 106 CMR 704.275(A): incapacitated individual at the older tier,
+    # $175/month at 40 weekly hours. Expenses = 1,200 / 12 = 100/month.
+    ma_eaedc_dependent_care_deduction_person: [0, 100]
+
+- name: Adult care expenses without incapacity are not deducted.
+  period: 2023-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+        weekly_hours_worked_before_lsr: 40
+      person2:
+        age: 25
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MA
+  output:
+    # Person2 is neither an eligible dependent nor incapacitated, so the
+    # per-person cap is $0: min(0, 100) = 0.
+    ma_eaedc_dependent_care_deduction_person: [0, 0]
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/income/deductions/ma_tafdc_dependent_care_deduction_person.yaml b/policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/income/deductions/ma_tafdc_dependent_care_deduction_person.yaml
index e37937292f5..798455451dc 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/income/deductions/ma_tafdc_dependent_care_deduction_person.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/income/deductions/ma_tafdc_dependent_care_deduction_person.yaml
@@ -58,3 +58,50 @@
         state_code: MA
   output:
     ma_tafdc_dependent_care_deduction_person: [0, 2_100]
+
+- name: Incapacitated adult care expenses count toward the deduction.
+  period: 2023-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+        weekly_hours_worked_before_lsr: 40
+      person2:
+        age: 25
+        is_incapable_of_self_care: true
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MA
+  output:
+    # Per 106 CMR 704.275(A): incapacitated individual at the older tier,
+    # $175/month at 40 weekly hours. Expenses = 1,200 / 12 = 100/month.
+    ma_tafdc_dependent_care_deduction_person: [0, 100]
+
+- name: Adult care expenses without incapacity are not deducted.
+  period: 2023-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+        weekly_hours_worked_before_lsr: 40
+      person2:
+        age: 25
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MA
+  output:
+    # Person2 is neither an eligible dependent nor incapacitated, so the
+    # per-person cap is $0: min(0, 100) = 0.
+    ma_tafdc_dependent_care_deduction_person: [0, 0]
diff --git a/policyengine_us/tests/policy/baseline/gov/states/md/tca/income/deductions/md_tca_childcare_deduction.yaml b/policyengine_us/tests/policy/baseline/gov/states/md/tca/income/deductions/md_tca_childcare_deduction.yaml
index 1e023ba1a40..ca619a8ba6b 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/md/tca/income/deductions/md_tca_childcare_deduction.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/md/tca/income/deductions/md_tca_childcare_deduction.yaml
@@ -240,3 +240,51 @@
     # 1 child * $100 = $100 cap
     # Expenses = $300/month, min($300, $100) = $100
     md_tca_childcare_deduction: 100
+
+- name: Case 12, incapacitated adult care expenses count toward the deduction.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+        monthly_hours_worked: 120
+      person2:
+        age: 35
+        is_incapable_of_self_care: true
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MD
+  output:
+    # Per COMAR 07.03.03.13.E(3)(c): care of an incapacitated adult living
+    # in the home, capped at $200/month (100+ work hours).
+    # Expenses = 1,200 / 12 = 100/month, below the cap.
+    md_tca_childcare_deduction: 100
+
+- name: Case 13, adult care expenses without incapacity are not deducted.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+        monthly_hours_worked: 120
+      person2:
+        age: 35
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MD
+  output:
+    # Person2 is neither a child nor incapacitated, so there are no care
+    # recipients: min(100, 0) = 0.
+    md_tca_childcare_deduction: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/me/dhhs/tanf/me_tanf_child_care_deduction.yaml b/policyengine_us/tests/policy/baseline/gov/states/me/dhhs/tanf/me_tanf_child_care_deduction.yaml
index fdd18614a45..02c52035bd9 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/me/dhhs/tanf/me_tanf_child_care_deduction.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/me/dhhs/tanf/me_tanf_child_care_deduction.yaml
@@ -117,3 +117,48 @@
         state_code: ME
   output:
     me_tanf_child_care_deduction: 0
+
+- name: Case 6, incapacitated adult care expenses count toward the deduction.
+  period: 2025-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        is_incapable_of_self_care: true
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: ME
+  output:
+    # Per 10-144 CMR ch. 331, Ch. IV, Section B(2)(b): incapacitated adult
+    # at the $175/month tier. Expenses = 1,200 / 12 = 100/month.
+    me_tanf_child_care_deduction: 100
+
+- name: Case 7, adult care expenses without incapacity are not deducted.
+  period: 2025-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: ME
+  output:
+    # Person2 is neither a child nor incapacitated, so the cap is $0:
+    # min(100, 0) = 0.
+    me_tanf_child_care_deduction: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/mn/dcyf/mfip/mn_mfip_dependent_care_deduction.yaml b/policyengine_us/tests/policy/baseline/gov/states/mn/dcyf/mfip/mn_mfip_dependent_care_deduction.yaml
index 3e2dc762073..1c270f12e59 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/mn/dcyf/mfip/mn_mfip_dependent_care_deduction.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/mn/dcyf/mfip/mn_mfip_dependent_care_deduction.yaml
@@ -76,3 +76,49 @@
     # Expenses: $500/month
     # Deduction: min(500, 375) = 375
     mn_mfip_dependent_care_deduction: 375
+
+- name: Case 4, disabled adult care expenses count toward the deduction.
+  period: 2025-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        is_disabled: true
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MN
+  output:
+    # Per Combined Manual 0018.09: care of a disabled adult in the unit,
+    # at the $175/month age-2+ tier. Expenses = 1,200 / 12 = 100/month.
+    mn_mfip_dependent_care_deduction: 100
+
+- name: Case 5, adult care expenses without disability are not deducted.
+  period: 2025-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        is_tax_unit_dependent: false
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MN
+  output:
+    # Person2 is neither a dependent nor a disabled adult, so the cap is
+    # $0: min(100, 0) = 0.
+    mn_mfip_dependent_care_deduction: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/mo/dss/tanf/mo_tanf_child_care_deduction.yaml b/policyengine_us/tests/policy/baseline/gov/states/mo/dss/tanf/mo_tanf_child_care_deduction.yaml
index 9b80cbe54b4..b65d91fd30d 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/mo/dss/tanf/mo_tanf_child_care_deduction.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/mo/dss/tanf/mo_tanf_child_care_deduction.yaml
@@ -185,3 +185,73 @@
         state_code: MO
   output:
     mo_tanf_child_care_deduction: 0
+
+- name: Incapacitated adult care expenses count toward the deduction
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        is_incapable_of_self_care: true
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MO
+  output:
+    # Per 13 CSR 40-2.120(6)(A)5: incapacitated individual care at the
+    # $175/month age-2+ tier. Expenses = 1,200 / 12 = 100/month.
+    mo_tanf_child_care_deduction: 100
+
+- name: Incapacitated adult care expenses above the cap are limited to the age-2+ tier
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        is_incapable_of_self_care: true
+        care_expenses: 3_600
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MO
+  output:
+    # Expenses = 3,600 / 12 = 300/month. The incapacitated adult's cap is
+    # the $175 age-2+ tier (not the $200 under-2 tier, and not the $0
+    # over-18 bracket): min(300, 175) = 175.
+    mo_tanf_child_care_deduction: 175
+
+- name: Adult care expenses without incapacity are not deducted
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        is_tax_unit_dependent: false
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MO
+  output:
+    # Person2 is neither a dependent nor incapacitated, so the cap is $0:
+    # min(100, 0) = 0.
+    mo_tanf_child_care_deduction: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/mt/dhs/tanf/income/mt_tanf_dependent_care_deduction.yaml b/policyengine_us/tests/policy/baseline/gov/states/mt/dhs/tanf/income/mt_tanf_dependent_care_deduction.yaml
index 2f9dd5cc3a1..4be3454180a 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/mt/dhs/tanf/income/mt_tanf_dependent_care_deduction.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/mt/dhs/tanf/income/mt_tanf_dependent_care_deduction.yaml
@@ -65,7 +65,7 @@
   output:
     mt_tanf_dependent_care_deduction: 200
 
-- name: Case 7, incapacitated adult without dependency
+- name: Case 7, incapacitated adult without dependency (e.g. a spouse)
   period: 2023-01
   absolute_error_margin: 0.1
   input:
@@ -75,7 +75,9 @@
     is_incapable_of_self_care: true
     childcare_expenses: 250*12
   output:
-    mt_tanf_dependent_care_deduction: 0
+    # Mont. Admin. r. 37.78.406(2)(c) imposes no dependency requirement on
+    # the incapacitated adult: min(250, 200) = 200.
+    mt_tanf_dependent_care_deduction: 200
 
 - name: Case 8, incapacitated adult without expenses
   period: 2023-01
@@ -144,3 +146,98 @@
     # spm_unit2: person3 and person5 → 2 * 200 = 400/month
     # min(5_000/12, 400) = min(416.67, 400) = 400
     mt_tanf_dependent_care_deduction: [400, 400]
+
+- name: Case 11, incapacitated adult dependent care expenses.
+  period: 2023-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        is_tax_unit_dependent: true
+        is_incapable_of_self_care: true
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MT
+  output:
+    # Per TANF manual 602-1: $200/month cap per incapacitated adult.
+    # Expenses = 1,200 / 12 = 100/month, below the cap.
+    mt_tanf_dependent_care_deduction: 100
+
+- name: Case 12, incapacitated adult care expenses above the cap.
+  period: 2023-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        is_incapable_of_self_care: true
+        care_expenses: 3_600
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MT
+  output:
+    # Expenses = 3,600 / 12 = 300/month, above the $200/month cap.
+    mt_tanf_dependent_care_deduction: 200
+
+- name: Case 13, adult care expenses without incapacity are not deducted.
+  period: 2023-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MT
+  output:
+    # Neither adult is incapable of self-care, so no one is an eligible
+    # care recipient: min(100, 0) = 0.
+    mt_tanf_dependent_care_deduction: 0
+
+- name: Case 14, combined child care and incapacitated adult care expenses.
+  period: 2023-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        is_incapable_of_self_care: true
+        care_expenses: 1_200
+      person3:
+        age: 4
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        childcare_expenses: 3_000
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: MT
+  output:
+    # Child care 3,000 / 12 = 250/month plus adult care 1,200 / 12 =
+    # 100/month sums to 350/month, below the two-person cap of 2 * $200.
+    mt_tanf_dependent_care_deduction: 350
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nh/dhhs/fanf/nh_fanf_child_care_deduction.yaml b/policyengine_us/tests/policy/baseline/gov/states/nh/dhhs/fanf/nh_fanf_child_care_deduction.yaml
index 5774df75b1e..34e54efe9f5 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/nh/dhhs/fanf/nh_fanf_child_care_deduction.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/nh/dhhs/fanf/nh_fanf_child_care_deduction.yaml
@@ -256,3 +256,53 @@
   output:
     # Zero earnings = part-time rate ($100 for under 6)
     nh_fanf_child_care_deduction: 100
+
+- name: Case 13, incapacitated parent care expenses count toward the deduction.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+        employment_income_before_lsr: 6_000  # $500/month, above $377 threshold
+      person2:
+        age: 32
+        is_tax_unit_head_or_spouse: true
+        is_incapable_of_self_care: true
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NH
+  output:
+    # Per FAM 603.05: $175/month for each incapacitated parent (full-time
+    # employment). Expenses = 1,200 / 12 = 100/month, below the cap.
+    nh_fanf_child_care_deduction: 100
+
+- name: Case 14, incapacitated non-parent adult does not count toward the deduction.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+        employment_income_before_lsr: 6_000  # $500/month, above $377 threshold
+      person2:
+        age: 70
+        is_tax_unit_head_or_spouse: false
+        is_incapable_of_self_care: true
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NH
+  output:
+    # FAM 603.05 covers only an incapacitated PARENT; an incapacitated
+    # non-parent adult adds nothing to the cap: min(100, 0) = 0.
+    nh_fanf_child_care_deduction: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ok/dhs/tanf/ok_tanf_dependent_care_deduction.yaml b/policyengine_us/tests/policy/baseline/gov/states/ok/dhs/tanf/ok_tanf_dependent_care_deduction.yaml
index 39228cf7943..5d6cacf5482 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ok/dhs/tanf/ok_tanf_dependent_care_deduction.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ok/dhs/tanf/ok_tanf_dependent_care_deduction.yaml
@@ -107,3 +107,49 @@
     # Total max: $375
     # Expenses ($500/mo) > max ($375), so deduction = $375
     ok_tanf_dependent_care_deduction: 375
+
+- name: Incapacitated adult care expenses count toward the deduction
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        is_incapable_of_self_care: true
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: OK
+  output:
+    # Per OAC 340:10-3-33(b)(3)(B): $175/month for an incapacitated adult.
+    # Expenses = 1,200 / 12 = 100/month, below the cap.
+    ok_tanf_dependent_care_deduction: 100
+
+- name: Adult care expenses without incapacity are not deducted
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        is_tax_unit_dependent: false
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: OK
+  output:
+    # Person2 is neither a dependent nor incapacitated, so the cap is $0:
+    # min(100, 0) = 0.
+    ok_tanf_dependent_care_deduction: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ri/dhs/works/ri_works_dependent_care_deduction.yaml b/policyengine_us/tests/policy/baseline/gov/states/ri/dhs/works/ri_works_dependent_care_deduction.yaml
index bc477b41dba..f23bcdb31ee 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ri/dhs/works/ri_works_dependent_care_deduction.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ri/dhs/works/ri_works_dependent_care_deduction.yaml
@@ -212,3 +212,49 @@
     # Total max: $200 + $175 + $175 = $550
     # Expenses ($400) < max ($550), so deduction = $400
     ri_works_dependent_care_deduction: 400
+
+- name: Case 10, incapacitated adult care expenses count toward the deduction.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        is_incapable_of_self_care: true
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: RI
+  output:
+    # Per 218-RICR-20-00-2.15.5(B)(2)(b): $175/month per incapacitated
+    # adult. Expenses = 1,200 / 12 = 100/month, below the cap.
+    ri_works_dependent_care_deduction: 100
+
+- name: Case 11, adult care expenses without incapacity are not deducted.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        is_tax_unit_dependent: false
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: RI
+  output:
+    # Person2 is neither a dependent nor incapacitated, so the cap is $0:
+    # min(100, 0) = 0.
+    ri_works_dependent_care_deduction: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/tx/tanf/income/deductions/tx_tanf_dependent_care_deduction.yaml b/policyengine_us/tests/policy/baseline/gov/states/tx/tanf/income/deductions/tx_tanf_dependent_care_deduction.yaml
index 17c0a6cbc0f..957a2c3ae3c 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/tx/tanf/income/deductions/tx_tanf_dependent_care_deduction.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/tx/tanf/income/deductions/tx_tanf_dependent_care_deduction.yaml
@@ -52,3 +52,49 @@
         state_code: TX
   output:
     tx_tanf_dependent_care_deduction: 0
+
+- name: Case 4, incapacitated adult care expenses count toward the deduction.
+  period: 2025-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        is_incapable_of_self_care: true
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: TX
+  output:
+    # Per 1 TAC 372.409(a)(3): $175/month for an incapacitated adult.
+    # Expenses = 1,200 / 12 = 100/month, below the cap.
+    tx_tanf_dependent_care_deduction: 100
+
+- name: Case 5, adult care expenses without incapacity are not deducted.
+  period: 2025-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        is_tax_unit_dependent: false
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: TX
+  output:
+    # Person2 is neither a dependent nor incapacitated, so the cap is $0:
+    # min(100, 0) = 0.
+    tx_tanf_dependent_care_deduction: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/va/dss/tanf/income/va_tanf_childcare_deduction.yaml b/policyengine_us/tests/policy/baseline/gov/states/va/dss/tanf/income/va_tanf_childcare_deduction.yaml
index 0102cc67fe3..6e44d736c14 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/va/dss/tanf/income/va_tanf_childcare_deduction.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/va/dss/tanf/income/va_tanf_childcare_deduction.yaml
@@ -22,18 +22,18 @@
     # Deduction: min($3,000, $2,400) = $2,400
     va_tanf_childcare_deduction: 2_400
 
-- name: Family with mother, disabled father, two children, expenses below max
+- name: Family with mother, incapacitated father, two children, expenses below max
   period: 2023
   input:
     people:
       person1:
         is_tax_unit_dependent: false
-        is_disabled: false
+        is_incapable_of_self_care: false
         age: 25
       person2:
         is_tax_unit_dependent: false
         is_adult: true
-        is_disabled: true
+        is_incapable_of_self_care: true
         age: 25
       person3:
         is_tax_unit_dependent: true
@@ -50,7 +50,7 @@
         members: [person1, person2, person3, person4]
         state_code: VA
   output:
-    # Max deduction: $200 (child under 2) + $175 (child 2+) + $175 (disabled adult) = $550/month = $6,600/year
+    # Max deduction: $200 (child under 2) + $175 (child 2+) + $175 (incapacitated adult) = $550/month = $6,600/year
     # Actual expenses: $4,800/year
     # Deduction: min($4,800, $6,600) = $4,800
     va_tanf_childcare_deduction: 4_800
@@ -110,12 +110,12 @@
       person1:
         is_tax_unit_dependent: false
         is_adult: true
-        is_disabled: false
+        is_incapable_of_self_care: false
         age: 30
       person2:
         is_tax_unit_dependent: false
         is_adult: true
-        is_disabled: false
+        is_incapable_of_self_care: false
         age: 28
     spm_units:
       spm_unit:
@@ -126,7 +126,7 @@
         members: [person1, person2]
         state_code: VA
   output:
-    # No dependents, no disabled adults
+    # No dependents, no incapacitated adults
     # Max deduction = $0/year
     # Deduction: min($3,000, $0) = $0
     va_tanf_childcare_deduction: 0
@@ -184,3 +184,49 @@
     # Actual expenses: $5,000/year
     # Deduction: min($5,000, $4,500) = $4,500
     va_tanf_childcare_deduction: 4_500
+
+- name: Case 8, incapacitated adult care expenses count toward the deduction.
+  period: 2023-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        is_incapable_of_self_care: true
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: VA
+  output:
+    # Per VA TANF Manual 305.3 item 5: incapacitated adult care up to
+    # $175/month (full-time). Expenses = 1,200 / 12 = 100/month.
+    va_tanf_childcare_deduction: 100
+
+- name: Case 9, adult care expenses without incapacity are not deducted.
+  period: 2023-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        is_tax_unit_dependent: false
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: VA
+  output:
+    # Person2 is neither a dependent nor incapacitated, so the cap is $0:
+    # min(100, 0) = 0.
+    va_tanf_childcare_deduction: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/va/dss/tanf/integration.yaml b/policyengine_us/tests/policy/baseline/gov/states/va/dss/tanf/integration.yaml
index c03e3918078..fb12851ef99 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/va/dss/tanf/integration.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/va/dss/tanf/integration.yaml
@@ -347,6 +347,9 @@
         age: 40
         employment_income_before_lsr: 0
         is_disabled: true
+        # The childcare deduction's adult slot requires incapacity per
+        # Manual 305.3 item 5.
+        is_incapable_of_self_care: true
       person3:
         is_child: true
         age: 16
@@ -422,6 +425,9 @@
         age: 50
         employment_income_before_lsr: 0
         is_disabled: true
+        # The childcare deduction's adult slot requires incapacity per
+        # Manual 305.3 item 5.
+        is_incapable_of_self_care: true
       person3:
         is_child: true
         age: 12
diff --git a/policyengine_us/tests/policy/baseline/gov/states/vt/dcf/reach_up/vt_reach_up_dependent_care_deduction.yaml b/policyengine_us/tests/policy/baseline/gov/states/vt/dcf/reach_up/vt_reach_up_dependent_care_deduction.yaml
index 45532fdd3dc..a10c1d143a0 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/vt/dcf/reach_up/vt_reach_up_dependent_care_deduction.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/vt/dcf/reach_up/vt_reach_up_dependent_care_deduction.yaml
@@ -111,3 +111,32 @@
     # 2 participants = $350 max
     # min($500, $350) = $350 (capped)
     vt_reach_up_dependent_care_deduction: 350
+
+- name: Case 6, disabled adult care expenses count toward the deduction.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+        # Describe the legal scenario (Rule 2252.2(a) covers a disabled or
+        # seriously ill adult); the formula pools care_expenses without a
+        # disability filter and caps per participant, symmetric with the
+        # childcare side.
+        is_disabled: true
+        is_incapable_of_self_care: true
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: VT
+  output:
+    # Per Reach Up rule 2252.2(a): care of a disabled or seriously ill
+    # adult household member, capped at $175/month per participant.
+    # Expenses = 1,200 / 12 = 100/month, below the cap.
+    vt_reach_up_dependent_care_deduction: 100
diff --git a/policyengine_us/tests/policy/baseline/gov/states/wv/dhhr/works/income/earned/wv_works_countable_earned_income.yaml b/policyengine_us/tests/policy/baseline/gov/states/wv/dhhr/works/income/earned/wv_works_countable_earned_income.yaml
index fe11c845801..00596d271a2 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/wv/dhhr/works/income/earned/wv_works_countable_earned_income.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/wv/dhhr/works/income/earned/wv_works_countable_earned_income.yaml
@@ -77,3 +77,33 @@
     # Raw = 0 - 200 = -$200
     # Countable = max(-200, 0) = $0
     wv_works_countable_earned_income: 0
+
+- name: Case 6, incapacitated adult care costs are deducted.
+  absolute_error_margin: 0.1
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 30
+        tanf_gross_earned_income: 1_000
+      person2:
+        age: 35
+        # Describes the legal scenario (IMM 4.5.2.A.2 covers incapacitated
+        # adult care); the formula pools care_expenses without an
+        # incapacity filter, symmetric with the childcare side.
+        is_incapable_of_self_care: true
+        care_expenses: 1_200
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: WV
+  output:
+    # Step 1: Gross earned = $1,000/month
+    # Step 2: After 40% disregard = 1,000 * 0.60 = $600
+    # Step 3: Incapacitated adult care = 1,200 / 12 = $100/month (no cap
+    # per Section 4.5.2.A.2)
+    # Countable = 600 - 100 = $500
+    wv_works_countable_earned_income: 500
diff --git a/policyengine_us/variables/gov/states/ak/dpa/atap/income/earned/ak_atap_childcare_deduction.py b/policyengine_us/variables/gov/states/ak/dpa/atap/income/earned/ak_atap_childcare_deduction.py
index 75166467298..1651a091aba 100644
--- a/policyengine_us/variables/gov/states/ak/dpa/atap/income/earned/ak_atap_childcare_deduction.py
+++ b/policyengine_us/variables/gov/states/ak/dpa/atap/income/earned/ak_atap_childcare_deduction.py
@@ -11,14 +11,21 @@ class ak_atap_childcare_deduction(Variable):
     defined_for = StateCode.AK
 
     def formula(spm_unit, period, parameters):
-        # Per 7 AAC 45.485: Child care expenses excluded up to:
+        # Per 7 AAC 45.485(a)(2): care costs excluded up to:
         # - $200/month per child under age 2
         # - $175/month per child age 2 and older
+        # - $175/month for an incapacitated parent whose needs are
+        #   included in the ATAP determination (subsection (a)(2)(C))
         p = parameters(period).gov.states.ak.dpa.atap.income.deductions
         person = spm_unit.members
         dependent = person("is_tax_unit_dependent", period)
+        incapacitated_parent = person("is_tax_unit_head_or_spouse", period) & person(
+            "is_incapable_of_self_care", period.this_year
+        )
         age = person("age", period.this_year)
         childcare_expenses = spm_unit("childcare_expenses", period)
-        max_per_dependent = p.childcare.calc(age) * dependent
-        total_max_disregard = spm_unit.sum(max_per_dependent)
-        return min_(childcare_expenses, total_max_disregard)
+        adult_care_expenses = add(spm_unit, period, ["care_expenses"])
+        care_recipient = dependent | incapacitated_parent
+        max_per_person = p.childcare.calc(age) * care_recipient
+        total_max_disregard = spm_unit.sum(max_per_person)
+        return min_(childcare_expenses + adult_care_expenses, total_max_disregard)
diff --git a/policyengine_us/variables/gov/states/al/dhs/tanf/income/al_tanf_countable_earned_income.py b/policyengine_us/variables/gov/states/al/dhs/tanf/income/al_tanf_countable_earned_income.py
index 6864b4be4a4..c12f24fa070 100644
--- a/policyengine_us/variables/gov/states/al/dhs/tanf/income/al_tanf_countable_earned_income.py
+++ b/policyengine_us/variables/gov/states/al/dhs/tanf/income/al_tanf_countable_earned_income.py
@@ -25,6 +25,12 @@ def formula(spm_unit, period, parameters):
         p = parameters(period).gov.states.al.dhs.tanf.income
         gross_earned = add(spm_unit, period, ["tanf_gross_earned_income"])
         work_expense = gross_earned * p.work_expense_rate
-        # Child care is deducted from earned income per r. 660-2-2-.30(2)(c).
+        # Per r. 660-2-2-.30(2)(c), the cost (on an as-paid basis) of child
+        # care or care for an incapacitated adult living in the same home
+        # and receiving FA is deducted from earned income, with no cap.
         childcare_expenses = spm_unit("childcare_expenses", period)
-        return max_(gross_earned - work_expense - childcare_expenses, 0)
+        adult_care_expenses = add(spm_unit, period, ["care_expenses"])
+        return max_(
+            gross_earned - work_expense - childcare_expenses - adult_care_expenses,
+            0,
+        )
diff --git a/policyengine_us/variables/gov/states/az/hhs/tanf/income/az_tanf_dependent_care_deduction.py b/policyengine_us/variables/gov/states/az/hhs/tanf/income/az_tanf_dependent_care_deduction.py
index 8162fe612dd..b95428259f5 100644
--- a/policyengine_us/variables/gov/states/az/hhs/tanf/income/az_tanf_dependent_care_deduction.py
+++ b/policyengine_us/variables/gov/states/az/hhs/tanf/income/az_tanf_dependent_care_deduction.py
@@ -16,14 +16,17 @@ def formula(spm_unit, period, parameters):
         person = spm_unit.members
         age = person("age", period.this_year)
 
+        # Per ARS 46-292, the disregard covers the actual amount billed for
+        # the care of an adult or child dependent household member.
         childcare_expenses = spm_unit("childcare_expenses", period)
+        adult_care_expenses = add(spm_unit, period, ["care_expenses"])
 
-        # Calculate eligible deduction for dependent children (based on age)
+        # Calculate eligible deduction for dependents (based on age)
         is_dependent = person("is_tax_unit_dependent", period.this_year)
-        child_amount = p.amounts.calc(age) * is_dependent
+        dependent_amount = p.amounts.calc(age) * is_dependent
 
         # Total eligible deduction
-        total_eligible = spm_unit.sum(child_amount)
+        total_eligible = spm_unit.sum(dependent_amount)
 
-        # Deduction is capped at actual childcare expenses
-        return min_(childcare_expenses, total_eligible)
+        # Deduction is capped at actual care expenses
+        return min_(childcare_expenses + adult_care_expenses, total_eligible)
diff --git a/policyengine_us/variables/gov/states/dc/dhs/tanf/income/deductions/dc_tanf_childcare_deduction.py b/policyengine_us/variables/gov/states/dc/dhs/tanf/income/deductions/dc_tanf_childcare_deduction.py
index d1bca13cc95..1eb03440e5b 100644
--- a/policyengine_us/variables/gov/states/dc/dhs/tanf/income/deductions/dc_tanf_childcare_deduction.py
+++ b/policyengine_us/variables/gov/states/dc/dhs/tanf/income/deductions/dc_tanf_childcare_deduction.py
@@ -16,9 +16,17 @@ def formula(spm_unit, period, parameters):
         p = parameters(period).gov.states.dc.dhs.tanf.income.deductions.child_care
         person = spm_unit.members
         dependent = person("is_tax_unit_dependent", period)
+        # Per DC Code 4-205.11(a)(2), the deduction covers care of each
+        # dependent child or an incapacitated adult living in the same
+        # home and receiving TANF or POWER.
+        incapacitated_adult = person("is_adult", period.this_year) & person(
+            "is_incapable_of_self_care", period.this_year
+        )
         age = person("monthly_age", period)
         childcare_expenses = spm_unit("childcare_expenses", period)
-        childcare_deduction_person = p.amount.calc(age) * dependent
-        total_childcare_deduction = spm_unit.sum(childcare_deduction_person)
+        adult_care_expenses = add(spm_unit, period, ["care_expenses"])
+        care_recipient = dependent | incapacitated_adult
+        care_deduction_person = p.amount.calc(age) * care_recipient
+        total_care_deduction = spm_unit.sum(care_deduction_person)
 
-        return min_(childcare_expenses, total_childcare_deduction)
+        return min_(childcare_expenses + adult_care_expenses, total_care_deduction)
diff --git a/policyengine_us/variables/gov/states/de/dhss/tanf/income/earned/de_tanf_dependent_care_deduction.py b/policyengine_us/variables/gov/states/de/dhss/tanf/income/earned/de_tanf_dependent_care_deduction.py
index 252c58cb1c3..e83ab3db311 100644
--- a/policyengine_us/variables/gov/states/de/dhss/tanf/income/earned/de_tanf_dependent_care_deduction.py
+++ b/policyengine_us/variables/gov/states/de/dhss/tanf/income/earned/de_tanf_dependent_care_deduction.py
@@ -8,25 +8,32 @@ class de_tanf_dependent_care_deduction(Variable):
     unit = USD
     definition_period = MONTH
     reference = (
-        "https://www.law.cornell.edu/regulations/delaware/16-Del-Admin-Code-SS-4000-4008",
+        "https://archive.regulations.delaware.gov/AdminCode/title16/Department%20of%20Health%20and%20Social%20Services/Division%20of%20Social%20Services/Delaware%20Social%20Services%20Manual/4000.pdf#page=6",
         "https://help.workworldapp.com/wwwebhelp/de_earned_income_disregards_tanf_and_ga.htm",
     )
     defined_for = StateCode.DE
 
     def formula(spm_unit, period, parameters):
-        # Per DSSM 4008: Dependent care up to $200/month for under age 2,
-        # $175/month for age 2 and older
+        # Per DSSM 4004.2(4): Dependent care as paid up to $200/month per
+        # dependent child under age 2 and up to $175/month per dependent
+        # child or incapacitated adult living in the home and receiving
+        # TANF.
         p = parameters(period).gov.states.de.dhss.tanf.income.deductions
 
         person = spm_unit.members
         is_dependent = person("is_tax_unit_dependent", period)
+        incapacitated_adult = person("is_adult", period.this_year) & person(
+            "is_incapable_of_self_care", period.this_year
+        )
         age = person("monthly_age", period)
 
-        # Calculate maximum deduction per dependent based on age
-        max_per_dependent = p.dependent_care.calc(age)
-        total_max = spm_unit.sum(max_per_dependent * is_dependent)
+        # Calculate maximum deduction per care recipient based on age
+        care_recipient = is_dependent | incapacitated_adult
+        max_per_person = p.dependent_care.calc(age)
+        total_max = spm_unit.sum(max_per_person * care_recipient)
 
-        # Cap at actual childcare expenses.
+        # Cap at actual care expenses.
         childcare_expenses = spm_unit("childcare_expenses", period)
+        adult_care_expenses = add(spm_unit, period, ["care_expenses"])
 
-        return min_(childcare_expenses, total_max)
+        return min_(childcare_expenses + adult_care_expenses, total_max)
diff --git a/policyengine_us/variables/gov/states/ga/dfcs/tanf/income/deductions/ga_tanf_childcare_deduction.py b/policyengine_us/variables/gov/states/ga/dfcs/tanf/income/deductions/ga_tanf_childcare_deduction.py
index 967f66b390d..2ae4bb698c7 100644
--- a/policyengine_us/variables/gov/states/ga/dfcs/tanf/income/deductions/ga_tanf_childcare_deduction.py
+++ b/policyengine_us/variables/gov/states/ga/dfcs/tanf/income/deductions/ga_tanf_childcare_deduction.py
@@ -17,15 +17,22 @@ def formula(spm_unit, period, parameters):
         p = parameters(period).gov.states.ga.dfcs.tanf.income.deductions
         person = spm_unit.members
         dependent = person("is_tax_unit_dependent", period)
+        # PAMMS 1615 also covers "the care of an incapacitated individual
+        # in the home" at the $175 tier for individuals age two or above.
+        incapacitated_adult = person("is_adult", period.this_year) & person(
+            "is_incapable_of_self_care", period.this_year
+        )
         age = person("monthly_age", period)
         childcare_expenses = spm_unit("childcare_expenses", period)
+        adult_care_expenses = add(spm_unit, period, ["care_expenses"])
 
         # PAMMS 1615: "$200 monthly for each child under the age of two"
         # and "$175 monthly for each individual age two or above"
         # PAMMS 1605: Childcare is an earned income deduction applied
         # in order after work expense
-        # Calculate max deduction per dependent based on age
-        childcare_deduction_person = p.childcare.calc(age) * dependent
-        total_childcare_deduction = spm_unit.sum(childcare_deduction_person)
+        # Calculate max deduction per care recipient based on age
+        care_recipient = dependent | incapacitated_adult
+        care_deduction_person = p.childcare.calc(age) * care_recipient
+        total_care_deduction = spm_unit.sum(care_deduction_person)
 
-        return min_(childcare_expenses, total_childcare_deduction)
+        return min_(childcare_expenses + adult_care_expenses, total_care_deduction)
diff --git a/policyengine_us/variables/gov/states/hi/dhs/tanf/income/hi_tanf_dependent_care_deduction.py b/policyengine_us/variables/gov/states/hi/dhs/tanf/income/hi_tanf_dependent_care_deduction.py
index a05c8b18856..a07aa2f7839 100644
--- a/policyengine_us/variables/gov/states/hi/dhs/tanf/income/hi_tanf_dependent_care_deduction.py
+++ b/policyengine_us/variables/gov/states/hi/dhs/tanf/income/hi_tanf_dependent_care_deduction.py
@@ -15,25 +15,30 @@ class hi_tanf_dependent_care_deduction(Variable):
     def formula(spm_unit, period, parameters):
         p = parameters(period).gov.states.hi.dhs.tanf.deductions.dependent_care
 
-        expenses = spm_unit("childcare_expenses", period)
+        # Per State Plan section 10.2.1(D), the deduction covers the cost
+        # of care for a disabled adult household member; care of children
+        # also flows through the same per-person caps.
+        childcare_expenses = spm_unit("childcare_expenses", period)
+        adult_care_expenses = add(spm_unit, period, ["care_expenses"])
 
-        # Count children in the unit for the per-child cap
+        # Count children and disabled adults in the unit for the per-person cap
         person = spm_unit.members
         is_child = person("is_child", period.this_year)
-        num_children = spm_unit.sum(is_child)
+        is_adult = ~person("is_child", period.this_year)
+        is_disabled_adult = is_adult & person("is_disabled", period.this_year)
+        num_care_recipients = spm_unit.sum(is_child | is_disabled_adult)
 
         # Determine rate based on MAX of adult hours
         # If either parent works full-time, use full-time rate
-        is_adult = ~person("is_child", period.this_year)
         hours = person("weekly_hours_worked_before_lsr", period.this_year)
         # Only consider adult hours (children get 0)
         adult_hours = where(is_adult, hours, 0)
         max_adult_hours = spm_unit.max(adult_hours)
 
         # Full-time = 32+ hours/week
-        # Rate is $175 (full-time) or $165 (part-time) per child
+        # Rate is $175 (full-time) or $165 (part-time) per person
         rate = p.amount.calc(max_adult_hours)
-        max_deduction = num_children * rate
+        max_deduction = num_care_recipients * rate
 
-        # Deduct actual cost up to max per child
-        return min_(expenses, max_deduction)
+        # Deduct actual cost up to max per care recipient
+        return min_(childcare_expenses + adult_care_expenses, max_deduction)
diff --git a/policyengine_us/variables/gov/states/il/dhs/tanf/income/deductions/il_tanf_childcare_deduction.py b/policyengine_us/variables/gov/states/il/dhs/tanf/income/deductions/il_tanf_childcare_deduction.py
index dac742cdd01..eec8ddcec38 100644
--- a/policyengine_us/variables/gov/states/il/dhs/tanf/income/deductions/il_tanf_childcare_deduction.py
+++ b/policyengine_us/variables/gov/states/il/dhs/tanf/income/deductions/il_tanf_childcare_deduction.py
@@ -16,9 +16,17 @@ def formula(spm_unit, period, parameters):
         p = parameters(period).gov.states.il.dhs.tanf.income.child_care_deduction
         person = spm_unit.members
         dependent = person("is_tax_unit_dependent", period)
+        # Per 89 Ill. Adm. Code 112.143(b)(1)(C), care of an incapacitated
+        # adult is an exception to direct payment and flows through the
+        # care deduction at the age-two-or-older tier.
+        incapacitated_adult = person("is_adult", period.this_year) & person(
+            "is_incapable_of_self_care", period.this_year
+        )
         age = person("monthly_age", period)
         childcare_expenses = spm_unit("childcare_expenses", period)
-        childcare_deduction_person = p.calc(age) * dependent
-        total_childcare_deduction = spm_unit.sum(childcare_deduction_person)
+        adult_care_expenses = add(spm_unit, period, ["care_expenses"])
+        care_recipient = dependent | incapacitated_adult
+        care_deduction_person = p.calc(age) * care_recipient
+        total_care_deduction = spm_unit.sum(care_deduction_person)
 
-        return min_(childcare_expenses, total_childcare_deduction)
+        return min_(childcare_expenses + adult_care_expenses, total_care_deduction)
diff --git a/policyengine_us/variables/gov/states/ky/dcbs/ktap/income/ky_ktap_dependent_care_disregard.py b/policyengine_us/variables/gov/states/ky/dcbs/ktap/income/ky_ktap_dependent_care_disregard.py
index 52bdac8a695..b2dbdbcec6c 100644
--- a/policyengine_us/variables/gov/states/ky/dcbs/ktap/income/ky_ktap_dependent_care_disregard.py
+++ b/policyengine_us/variables/gov/states/ky/dcbs/ktap/income/ky_ktap_dependent_care_disregard.py
@@ -15,8 +15,20 @@ def formula(spm_unit, period, parameters):
         p = parameters(period).gov.states.ky.dcbs.ktap.income.deductions
         person = spm_unit.members
         is_dependent = person("is_tax_unit_dependent", period)
+        # Per 921 KAR 2:016 Section 5(3)(b)1.b, the disregard covers an
+        # incapacitated adult living in the home and receiving KTAP.
+        incapacitated_adult = person("is_adult", period.this_year) & person(
+            "is_incapable_of_self_care", period.this_year
+        )
         age = person("age", period.this_year)
-        max_per_child = p.dependent_care.calc(age) * is_dependent
-        total_max_disregard = spm_unit.sum(max_per_child)
+        # Children use their age-based rate; the older-age zero-out reflects
+        # children aging out of care. An incapacitated adult instead receives
+        # the standard age-two-or-older rate per 921 KAR 2:016 Section
+        # 5(3)(b)2, so evaluate the schedule at the age-two boundary for them.
+        cap_age = where(incapacitated_adult, p.dependent_care.thresholds[1], age)
+        care_recipient = is_dependent | incapacitated_adult
+        max_per_person = p.dependent_care.calc(cap_age) * care_recipient
+        total_max_disregard = spm_unit.sum(max_per_person)
         childcare_expenses = spm_unit("childcare_expenses", period)
-        return min_(childcare_expenses, total_max_disregard)
+        adult_care_expenses = add(spm_unit, period, ["care_expenses"])
+        return min_(childcare_expenses + adult_care_expenses, total_max_disregard)
diff --git a/policyengine_us/variables/gov/states/ma/dta/tcap/eaedc/dependent_care_deduction/ma_eaedc_dependent_care_deduction_person.py b/policyengine_us/variables/gov/states/ma/dta/tcap/eaedc/dependent_care_deduction/ma_eaedc_dependent_care_deduction_person.py
index fa9b73ea379..0a0514432b7 100644
--- a/policyengine_us/variables/gov/states/ma/dta/tcap/eaedc/dependent_care_deduction/ma_eaedc_dependent_care_deduction_person.py
+++ b/policyengine_us/variables/gov/states/ma/dta/tcap/eaedc/dependent_care_deduction/ma_eaedc_dependent_care_deduction_person.py
@@ -14,6 +14,12 @@ class ma_eaedc_dependent_care_deduction_person(Variable):
 
     def formula(person, period, parameters):
         dependent = person("ma_eaedc_eligible_dependent", period)
+        # Per 106 CMR 704.275(A), the deduction also covers an
+        # incapacitated individual requiring care, at the age-two-or-older
+        # tier.
+        incapacitated_adult = person("is_adult", period.this_year) & person(
+            "is_incapable_of_self_care", period.this_year
+        )
         total_weekly_hours = person.spm_unit.sum(
             person("weekly_hours_worked_before_lsr", period.this_year)
         )
@@ -25,6 +31,9 @@ def formula(person, period, parameters):
             p.amount.younger.calc(total_weekly_hours),
             p.amount.older.calc(total_weekly_hours),
         )
-        total_amount = amount * dependent
-        care_expenses = person("pre_subsidy_childcare_expenses", period)
+        care_recipient = dependent | incapacitated_adult
+        total_amount = amount * care_recipient
+        care_expenses = person("pre_subsidy_childcare_expenses", period) + person(
+            "care_expenses", period
+        )
         return min_(total_amount, care_expenses)
diff --git a/policyengine_us/variables/gov/states/ma/dta/tcap/tafdc/income/deductions/ma_tafdc_dependent_care_deduction_person.py b/policyengine_us/variables/gov/states/ma/dta/tcap/tafdc/income/deductions/ma_tafdc_dependent_care_deduction_person.py
index ebd80d0bdc6..77674105b1e 100644
--- a/policyengine_us/variables/gov/states/ma/dta/tcap/tafdc/income/deductions/ma_tafdc_dependent_care_deduction_person.py
+++ b/policyengine_us/variables/gov/states/ma/dta/tcap/tafdc/income/deductions/ma_tafdc_dependent_care_deduction_person.py
@@ -14,6 +14,12 @@ class ma_tafdc_dependent_care_deduction_person(Variable):
 
     def formula(person, period, parameters):
         dependent = person("ma_tafdc_eligible_dependent", period)
+        # Per 106 CMR 704.275(A), the deduction also covers an
+        # incapacitated individual requiring care, at the age-two-or-older
+        # tier.
+        incapacitated_adult = person("is_adult", period.this_year) & person(
+            "is_incapable_of_self_care", period.this_year
+        )
         total_weekly_hours = person.spm_unit.sum(
             person("weekly_hours_worked_before_lsr", period.this_year)
         )
@@ -25,6 +31,9 @@ def formula(person, period, parameters):
             p.amount.younger.calc(total_weekly_hours),
             p.amount.older.calc(total_weekly_hours),
         )
-        total_amount = amount * dependent
-        care_expenses = person("pre_subsidy_childcare_expenses", period)
+        care_recipient = dependent | incapacitated_adult
+        total_amount = amount * care_recipient
+        care_expenses = person("pre_subsidy_childcare_expenses", period) + person(
+            "care_expenses", period
+        )
         return min_(total_amount, care_expenses)
diff --git a/policyengine_us/variables/gov/states/md/tca/income/md_tca_childcare_deduction.py b/policyengine_us/variables/gov/states/md/tca/income/md_tca_childcare_deduction.py
index b94d040fc6b..bb03ebc4860 100644
--- a/policyengine_us/variables/gov/states/md/tca/income/md_tca_childcare_deduction.py
+++ b/policyengine_us/variables/gov/states/md/tca/income/md_tca_childcare_deduction.py
@@ -8,21 +8,27 @@ class md_tca_childcare_deduction(Variable):
     unit = USD
     definition_period = MONTH
     defined_for = StateCode.MD
-    reference = "https://dsd.maryland.gov/regulations/Pages/07.03.03.13.aspx"
+    reference = "https://www.law.cornell.edu/regulations/maryland/COMAR-07-03-03-13"
 
     def formula(spm_unit, period, parameters):
-        # Per COMAR 07.03.03.13.E(3)(c), childcare deduction is capped at
-        # actual expenses, "not to exceed" per child based on employment
-        # hours: $200/child for 100+ hours/month, $100/child for <100 hours.
+        # Per COMAR 07.03.03.13.E(3)(c), the deduction covers payments for
+        # the care of each child in the assistance unit or an incapacitated
+        # adult living in the home, capped at actual expenses, "not to
+        # exceed" per person based on employment hours: $200 for 100+
+        # hours/month, $100 for <100 hours.
         person = spm_unit.members
         is_child = person("is_child", period.this_year)
-        num_children = spm_unit.sum(is_child)
+        incapacitated_adult = person("is_adult", period.this_year) & person(
+            "is_incapable_of_self_care", period.this_year
+        )
+        num_care_recipients = spm_unit.sum(is_child | incapacitated_adult)
         monthly_hours = person("monthly_hours_worked", period.this_year)
         max_monthly_hours = spm_unit.max(monthly_hours)
         p = parameters(period).gov.states.md.tca.income.deductions
-        # Maximum deduction per child based on monthly work hours
-        per_child_cap = p.childcare_expenses.cap.calc(max_monthly_hours)
-        max_deduction = per_child_cap * num_children
-        # Actual childcare expenses (capped at regulatory maximum).
+        # Maximum deduction per care recipient based on monthly work hours
+        per_person_cap = p.childcare_expenses.cap.calc(max_monthly_hours)
+        max_deduction = per_person_cap * num_care_recipients
+        # Actual care expenses (capped at regulatory maximum).
         childcare_expenses = spm_unit("childcare_expenses", period)
-        return min_(childcare_expenses, max_deduction)
+        adult_care_expenses = add(spm_unit, period, ["care_expenses"])
+        return min_(childcare_expenses + adult_care_expenses, max_deduction)
diff --git a/policyengine_us/variables/gov/states/me/dhhs/tanf/income/deductions/me_tanf_child_care_deduction.py b/policyengine_us/variables/gov/states/me/dhhs/tanf/income/deductions/me_tanf_child_care_deduction.py
index 3ccea193a7d..a1f261e4698 100644
--- a/policyengine_us/variables/gov/states/me/dhhs/tanf/income/deductions/me_tanf_child_care_deduction.py
+++ b/policyengine_us/variables/gov/states/me/dhhs/tanf/income/deductions/me_tanf_child_care_deduction.py
@@ -7,27 +7,40 @@ class me_tanf_child_care_deduction(Variable):
     label = "Maine TANF child care deduction"
     unit = USD
     definition_period = MONTH
-    reference = "https://www.mainelegislature.org/legis/statutes/22/title22sec3762.html"
+    reference = (
+        "https://www.mainelegislature.org/legis/statutes/22/title22sec3762.html",
+        "https://www.law.cornell.edu/regulations/maine/C-M-R-10-144-ch-331-IV",
+    )
     defined_for = StateCode.ME
 
     def formula(spm_unit, period, parameters):
         # Per 22 M.R.S. Section 3762(3)(B)(7-D):
         # Up to $175/month per child
         # Up to $200/month per child under age 2 or with special needs
+        # Per 10-144 CMR ch. 331, Ch. IV, Section B(2)(b), the disregard
+        # also covers each incapacitated adult needing care while the
+        # recipient works, at the $175 tier.
         p = parameters(period).gov.states.me.dhhs.tanf.child_care
 
         person = spm_unit.members
         is_child = person("is_child", period.this_year)
+        incapacitated_adult = person("is_adult", period.this_year) & person(
+            "is_incapable_of_self_care", period.this_year
+        )
         age = person("age", period.this_year)
         is_disabled = person("is_disabled", period)
 
         # Special needs children get the higher amount (bracket 0 = $200)
-        max_per_child = where(is_disabled, p.amount.amounts[0], p.amount.calc(age))
+        max_per_person = where(
+            is_child & is_disabled, p.amount.amounts[0], p.amount.calc(age)
+        )
 
-        # Only children count toward the deduction cap
-        max_deduction_per_person = max_per_child * is_child
+        # Children and incapacitated adults count toward the deduction cap
+        care_recipient = is_child | incapacitated_adult
+        max_deduction_per_person = max_per_person * care_recipient
         total_max_deduction = spm_unit.sum(max_deduction_per_person)
 
         # Deduction is lesser of actual expenses or maximum.
         childcare_expenses = spm_unit("childcare_expenses", period)
-        return min_(childcare_expenses, total_max_deduction)
+        adult_care_expenses = add(spm_unit, period, ["care_expenses"])
+        return min_(childcare_expenses + adult_care_expenses, total_max_deduction)
diff --git a/policyengine_us/variables/gov/states/mn/dcyf/mfip/income/earned/mn_mfip_dependent_care_deduction.py b/policyengine_us/variables/gov/states/mn/dcyf/mfip/income/earned/mn_mfip_dependent_care_deduction.py
index 2a8d27d79ef..94b6f68647c 100644
--- a/policyengine_us/variables/gov/states/mn/dcyf/mfip/income/earned/mn_mfip_dependent_care_deduction.py
+++ b/policyengine_us/variables/gov/states/mn/dcyf/mfip/income/earned/mn_mfip_dependent_care_deduction.py
@@ -14,11 +14,19 @@ def formula(spm_unit, period, parameters):
         # Per MN Stat. 142G.16, Subd. 1(b)(2):
         # Deduct actual dependent care up to $200/child under 2, $175/child 2+.
         # Only applies to eligibility test, not benefit calculation.
+        # Per Combined Manual 0018.09, the deduction also covers care of a
+        # disabled adult in the unit; the manual states no separate adult
+        # cap, so we apply the $175 age-two-or-older tier.
         p = parameters(period).gov.states.mn.dcyf.mfip.income.deductions.dependent_care
         person = spm_unit.members
         dependent = person("is_tax_unit_dependent", period)
+        disabled_adult = person("is_adult", period.this_year) & person(
+            "is_disabled", period.this_year
+        )
         age = person("monthly_age", period)
         childcare_expenses = spm_unit("childcare_expenses", period)
-        max_deduction_per_child = p.calc(age) * dependent
-        total_max_deduction = spm_unit.sum(max_deduction_per_child)
-        return min_(childcare_expenses, total_max_deduction)
+        adult_care_expenses = add(spm_unit, period, ["care_expenses"])
+        care_recipient = dependent | disabled_adult
+        max_deduction_per_person = p.calc(age) * care_recipient
+        total_max_deduction = spm_unit.sum(max_deduction_per_person)
+        return min_(childcare_expenses + adult_care_expenses, total_max_deduction)
diff --git a/policyengine_us/variables/gov/states/mo/dss/tanf/income/deductions/mo_tanf_child_care_deduction.py b/policyengine_us/variables/gov/states/mo/dss/tanf/income/deductions/mo_tanf_child_care_deduction.py
index 531041ed92e..cf61d431a27 100644
--- a/policyengine_us/variables/gov/states/mo/dss/tanf/income/deductions/mo_tanf_child_care_deduction.py
+++ b/policyengine_us/variables/gov/states/mo/dss/tanf/income/deductions/mo_tanf_child_care_deduction.py
@@ -17,8 +17,21 @@ def formula(spm_unit, period, parameters):
         p = parameters(period).gov.states.mo.dss.tanf.child_care_deduction
         person = spm_unit.members
         dependent = person("is_tax_unit_dependent", period)
+        # Per 13 CSR 40-2.120(6)(A)5, the disregard also covers care of an
+        # incapacitated individual living in the same home as the dependent
+        # child, at the $175 age-two-or-older tier.
+        incapacitated_adult = person("is_adult", period.this_year) & person(
+            "is_incapable_of_self_care", period.this_year
+        )
         age = person("age", period.this_year)
+        # Children use their age-based rate; the older-age zero-out reflects
+        # children aging out of care. An incapacitated adult instead receives
+        # the standard age-two-or-older rate ($175), so evaluate the schedule
+        # at the age-two boundary for them.
+        cap_age = where(incapacitated_adult, p.amount.thresholds[1], age)
         childcare_expenses = spm_unit("childcare_expenses", period)
-        max_deduction_per_child = p.amount.calc(age) * dependent
-        total_max_deduction = spm_unit.sum(max_deduction_per_child)
-        return min_(childcare_expenses, total_max_deduction)
+        adult_care_expenses = add(spm_unit, period, ["care_expenses"])
+        care_recipient = dependent | incapacitated_adult
+        max_deduction_per_person = p.amount.calc(cap_age) * care_recipient
+        total_max_deduction = spm_unit.sum(max_deduction_per_person)
+        return min_(childcare_expenses + adult_care_expenses, total_max_deduction)
diff --git a/policyengine_us/variables/gov/states/mt/dhs/tanf/income/deductions/mt_tanf_dependent_care_deduction.py b/policyengine_us/variables/gov/states/mt/dhs/tanf/income/deductions/mt_tanf_dependent_care_deduction.py
index 7aec2230271..08d9be71937 100644
--- a/policyengine_us/variables/gov/states/mt/dhs/tanf/income/deductions/mt_tanf_dependent_care_deduction.py
+++ b/policyengine_us/variables/gov/states/mt/dhs/tanf/income/deductions/mt_tanf_dependent_care_deduction.py
@@ -18,13 +18,24 @@ def formula(spm_unit, period, parameters):
 
         is_dependent = person("is_tax_unit_dependent", period.this_year)
         is_child = person("mt_tanf_eligible_child", period)
+        is_adult = person("is_adult", period.this_year)
         is_incapable_of_self_care = person(
             "is_incapable_of_self_care", period.this_year
         )
-        is_eligible_person = is_dependent & (is_child | is_incapable_of_self_care)
+        # Mont. Admin. r. 37.78.406(2)(c) imposes no dependency requirement
+        # on the incapacitated adult, so an incapacitated spouse qualifies.
+        is_eligible_person = (is_dependent & is_child) | (
+            is_adult & is_incapable_of_self_care
+        )
 
-        dependent_expenses = spm_unit("childcare_expenses", period)
+        # Per TANF manual 602-1, the disregard covers care for each minor
+        # child or incapacitated adult, so adult care expenses count too.
+        childcare_expenses = spm_unit("childcare_expenses", period)
+        adult_care_expenses = add(spm_unit, period, ["care_expenses"])
         dependent_deduction_person = p.amount * is_eligible_person
         total_dependent_deduction = spm_unit.sum(dependent_deduction_person)
 
-        return min_(dependent_expenses, total_dependent_deduction)
+        return min_(
+            childcare_expenses + adult_care_expenses,
+            total_dependent_deduction,
+        )
diff --git a/policyengine_us/variables/gov/states/nh/dhhs/fanf/income/nh_fanf_child_care_deduction.py b/policyengine_us/variables/gov/states/nh/dhhs/fanf/income/nh_fanf_child_care_deduction.py
index 768ac357c8e..40ffc4dbf28 100644
--- a/policyengine_us/variables/gov/states/nh/dhhs/fanf/income/nh_fanf_child_care_deduction.py
+++ b/policyengine_us/variables/gov/states/nh/dhhs/fanf/income/nh_fanf_child_care_deduction.py
@@ -22,18 +22,25 @@ def formula(spm_unit, period, parameters):
         # Get child age and status
         age = person("age", period.this_year)
         is_child = person("is_child", period)
+        # Per FAM 603.05, the deduction also covers an incapacitated parent
+        # living in the employed person's home, at the age-2+ tier.
+        incapacitated_parent = person("is_tax_unit_head_or_spouse", period) & person(
+            "is_incapable_of_self_care", period.this_year
+        )
 
-        # Calculate max deduction per child based on employment status and age
+        # Calculate max deduction per person based on employment status and age
         full_time_max = p.full_time.calc(age)
         part_time_max = p.part_time.calc(age)
         any_full_time_person = spm_unit.project(any_full_time)
-        max_per_child = where(any_full_time_person, full_time_max, part_time_max)
+        max_per_person = where(any_full_time_person, full_time_max, part_time_max)
 
-        # Only count children
-        max_deduction_per_child = max_per_child * is_child
-        total_max_deduction = spm_unit.sum(max_deduction_per_child)
+        # Count children and incapacitated parents
+        care_recipient = is_child | incapacitated_parent
+        max_deduction_per_person = max_per_person * care_recipient
+        total_max_deduction = spm_unit.sum(max_deduction_per_person)
 
-        # Cap at actual childcare expenses.
+        # Cap at actual care expenses.
         childcare_expenses = spm_unit("childcare_expenses", period)
+        adult_care_expenses = add(spm_unit, period, ["care_expenses"])
 
-        return min_(childcare_expenses, total_max_deduction)
+        return min_(childcare_expenses + adult_care_expenses, total_max_deduction)
diff --git a/policyengine_us/variables/gov/states/ok/dhs/tanf/income/ok_tanf_dependent_care_deduction.py b/policyengine_us/variables/gov/states/ok/dhs/tanf/income/ok_tanf_dependent_care_deduction.py
index 0b93a1a19f2..c1d2446ade4 100644
--- a/policyengine_us/variables/gov/states/ok/dhs/tanf/income/ok_tanf_dependent_care_deduction.py
+++ b/policyengine_us/variables/gov/states/ok/dhs/tanf/income/ok_tanf_dependent_care_deduction.py
@@ -11,21 +11,27 @@ class ok_tanf_dependent_care_deduction(Variable):
     defined_for = StateCode.OK
 
     def formula(spm_unit, period, parameters):
-        # Per OAC 340:10-3-33(b): Dependent care expenses may be deducted
+        # Per OAC 340:10-3-33(b)(3): Dependent care expenses may be deducted
         # up to $200/month for dependents under age 2
-        # up to $175/month for dependents age 2 and older
+        # up to $175/month for dependents age 2 and older or for an
+        # incapacitated adult included in the TANF assistance unit
         p = parameters(period).gov.states.ok.dhs.tanf.income
         person = spm_unit.members
 
         # Get dependent status and age in years
         dependent = person("is_tax_unit_dependent", period)
+        incapacitated_adult = person("is_adult", period.this_year) & person(
+            "is_incapable_of_self_care", period.this_year
+        )
         age = person("monthly_age", period)  # Returns true age in years
 
-        # Calculate maximum deduction per dependent based on age
-        max_deduction_per_dependent = p.deductions.dependent_care.calc(age)
-        total_max_deduction = spm_unit.sum(max_deduction_per_dependent * dependent)
+        # Calculate maximum deduction per care recipient based on age
+        care_recipient = dependent | incapacitated_adult
+        max_deduction_per_person = p.deductions.dependent_care.calc(age)
+        total_max_deduction = spm_unit.sum(max_deduction_per_person * care_recipient)
 
-        # Cap at actual childcare expenses.
+        # Cap at actual care expenses.
         childcare_expenses = spm_unit("childcare_expenses", period)
+        adult_care_expenses = add(spm_unit, period, ["care_expenses"])
 
-        return min_(childcare_expenses, total_max_deduction)
+        return min_(childcare_expenses + adult_care_expenses, total_max_deduction)
diff --git a/policyengine_us/variables/gov/states/ri/dhs/works/income/deductions/ri_works_dependent_care_deduction.py b/policyengine_us/variables/gov/states/ri/dhs/works/income/deductions/ri_works_dependent_care_deduction.py
index fb7d93605cc..e55991c709e 100644
--- a/policyengine_us/variables/gov/states/ri/dhs/works/income/deductions/ri_works_dependent_care_deduction.py
+++ b/policyengine_us/variables/gov/states/ri/dhs/works/income/deductions/ri_works_dependent_care_deduction.py
@@ -16,16 +16,22 @@ class ri_works_dependent_care_deduction(Variable):
     def formula(spm_unit, period, parameters):
         # Per 218-RICR-20-00-2.15.5(B)(2): Dependent care expenses deducted
         # up to $200/month for children under age 2
-        # up to $175/month for children age 2 and older
+        # up to $175/month for children age 2 and older or an incapacitated
+        # adult living in the home and receiving cash assistance
         p = parameters(period).gov.states.ri.dhs.works.income.dependent_care
         person = spm_unit.members
 
         is_dependent = person("is_tax_unit_dependent", period)
+        incapacitated_adult = person("is_adult", period.this_year) & person(
+            "is_incapable_of_self_care", period.this_year
+        )
         age = person("monthly_age", period)
 
-        max_per_dependent = p.amount.calc(age)
-        total_max_deduction = spm_unit.sum(max_per_dependent * is_dependent)
+        care_recipient = is_dependent | incapacitated_adult
+        max_per_person = p.amount.calc(age)
+        total_max_deduction = spm_unit.sum(max_per_person * care_recipient)
 
         childcare_expenses = spm_unit("childcare_expenses", period)
+        adult_care_expenses = add(spm_unit, period, ["care_expenses"])
 
-        return min_(childcare_expenses, total_max_deduction)
+        return min_(childcare_expenses + adult_care_expenses, total_max_deduction)
diff --git a/policyengine_us/variables/gov/states/tx/tanf/income/deductions/tx_tanf_dependent_care_deduction.py b/policyengine_us/variables/gov/states/tx/tanf/income/deductions/tx_tanf_dependent_care_deduction.py
index a0c7f0d6c8a..5613d7b2681 100644
--- a/policyengine_us/variables/gov/states/tx/tanf/income/deductions/tx_tanf_dependent_care_deduction.py
+++ b/policyengine_us/variables/gov/states/tx/tanf/income/deductions/tx_tanf_dependent_care_deduction.py
@@ -14,10 +14,12 @@ class tx_tanf_dependent_care_deduction(Variable):
     defined_for = StateCode.TX
 
     def formula(spm_unit, period, parameters):
-        # Actual cost of dependent child care, capped at maximum by age
-        # Per § 372.409 (a)(3): up to $200/month for children under 2, $175/month for children 2+
+        # Actual cost of dependent care, capped at maximum by age
+        # Per § 372.409(a)(3): up to $200/month for children under 2,
+        # $175/month for children 2+ or an incapacitated adult
 
         childcare_expenses = spm_unit("childcare_expenses", period)
+        adult_care_expenses = add(spm_unit, period, ["care_expenses"])
 
         # Calculate maximum deduction for dependents (children or incapacitated adults)
         person = spm_unit.members
@@ -35,4 +37,4 @@ def formula(spm_unit, period, parameters):
         total_max_deduction = spm_unit.sum(max_per_person)
 
         # Deduction is the lesser of actual expenses or maximum
-        return min_(childcare_expenses, total_max_deduction)
+        return min_(childcare_expenses + adult_care_expenses, total_max_deduction)
diff --git a/policyengine_us/variables/gov/states/va/dss/tanf/income/va_tanf_childcare_deduction.py b/policyengine_us/variables/gov/states/va/dss/tanf/income/va_tanf_childcare_deduction.py
index cbaa1cc9547..b330155601b 100644
--- a/policyengine_us/variables/gov/states/va/dss/tanf/income/va_tanf_childcare_deduction.py
+++ b/policyengine_us/variables/gov/states/va/dss/tanf/income/va_tanf_childcare_deduction.py
@@ -8,17 +8,23 @@ class va_tanf_childcare_deduction(Variable):
     unit = USD
     definition_period = MONTH
     defined_for = StateCode.VA
-    reference = "https://www.dss.virginia.gov/files/division/bp/tanf/manual/300_11-20.pdf#page=56"
+    reference = "https://www.dss.virginia.gov/media/vdss/benefit-programs/documents/tanfx2fview/tanf/Combined-Full-Manual-07-24_1.pdf#page=175"
 
     def formula(spm_unit, period, parameters):
+        # Per VA TANF Manual section 305.3 item 5, the disregard covers care
+        # of each child or incapacitated adult in the assistance unit.
         p = parameters(period).gov.states.va.dss.tanf.income.deductions.dependent_care
         person = spm_unit.members
         age = person("age", period.this_year)
         dependent = person("is_tax_unit_dependent", period)
-        disabled_adult = person("is_adult", period) & person(
-            "is_disabled", period.this_year
+        # The manual's operative condition is incapacity ("Incapacitated
+        # Adult/Child Care Disregard"), supported by a Medical Evaluation
+        # form or established by receipt of SSDI or SSI.
+        incapacitated_adult = person("is_adult", period) & person(
+            "is_incapable_of_self_care", period.this_year
         )
-        care_recipient = dependent | disabled_adult
+        care_recipient = dependent | incapacitated_adult
         childcare_expenses = spm_unit("childcare_expenses", period)
+        adult_care_expenses = add(spm_unit, period, ["care_expenses"])
         max_deduction = spm_unit.sum(p.full_time.calc(age) * care_recipient)
-        return min_(childcare_expenses, max_deduction)
+        return min_(childcare_expenses + adult_care_expenses, max_deduction)
diff --git a/policyengine_us/variables/gov/states/vt/dcf/reach_up/income/deductions/vt_reach_up_dependent_care_deduction.py b/policyengine_us/variables/gov/states/vt/dcf/reach_up/income/deductions/vt_reach_up_dependent_care_deduction.py
index 907ccbd32c0..edce5846b27 100644
--- a/policyengine_us/variables/gov/states/vt/dcf/reach_up/income/deductions/vt_reach_up_dependent_care_deduction.py
+++ b/policyengine_us/variables/gov/states/vt/dcf/reach_up/income/deductions/vt_reach_up_dependent_care_deduction.py
@@ -15,10 +15,14 @@ class vt_reach_up_dependent_care_deduction(Variable):
     def formula(spm_unit, period, parameters):
         # Per Section 2252.2(c): $175/month max per participant claiming the deduction.
         # We approximate "participant" as head or spouse since they are the earners.
+        # Per Section 2252.2(a), the deduction covers care of a household
+        # member who is a disabled or seriously ill adult, so adult care
+        # expenses count alongside childcare.
         p = parameters(period).gov.states.vt.dcf.reach_up.income.deductions
         person = spm_unit.members
         head_or_spouse = person("is_tax_unit_head_or_spouse", period)
         num_participants = spm_unit.sum(head_or_spouse)
         max_deduction = p.dependent_care * num_participants
         childcare_expenses = spm_unit("childcare_expenses", period)
-        return min_(childcare_expenses, max_deduction)
+        adult_care_expenses = add(spm_unit, period, ["care_expenses"])
+        return min_(childcare_expenses + adult_care_expenses, max_deduction)
diff --git a/policyengine_us/variables/gov/states/wv/dhhr/works/income/earned/wv_works_countable_earned_income.py b/policyengine_us/variables/gov/states/wv/dhhr/works/income/earned/wv_works_countable_earned_income.py
index f259ebe39d4..3276fb14015 100644
--- a/policyengine_us/variables/gov/states/wv/dhhr/works/income/earned/wv_works_countable_earned_income.py
+++ b/policyengine_us/variables/gov/states/wv/dhhr/works/income/earned/wv_works_countable_earned_income.py
@@ -7,7 +7,7 @@ class wv_works_countable_earned_income(Variable):
     label = "West Virginia WV Works countable earned income"
     unit = USD
     definition_period = MONTH
-    reference = "https://bfa.wv.gov/media/2766/download?inline#page=586"
+    reference = "https://bfa.wv.gov/media/39948/download?inline#page=590"
     defined_for = StateCode.WV
 
     def formula(spm_unit, period, parameters):
@@ -16,6 +16,9 @@ def formula(spm_unit, period, parameters):
         gross_earned = add(spm_unit, period, ["tanf_gross_earned_income"])
         # Step 2: Subtract 40% (Earned Income Disregard)
         after_disregard = gross_earned * (1 - p.earned_income_disregard.rate)
-        # Step 3: Subtract Dependent Care Deduction (no maximum, per Section 4.5.2.A.2)
-        dependent_care = spm_unit("childcare_expenses", period)
+        # Step 3: Subtract Dependent Care Deduction (no maximum, per Section
+        # 4.5.2.A.2, which covers dependent child or incapacitated adult care)
+        dependent_care = spm_unit("childcare_expenses", period) + add(
+            spm_unit, period, ["care_expenses"]
+        )
         return max_(after_disregard - dependent_care, 0)