diff --git a/changelog_entry.yaml b/changelog_entry.yaml
index e69de29bb2d..d3170193321 100644
--- a/changelog_entry.yaml
+++ b/changelog_entry.yaml
@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+      - Adds Utah Temporary Assistance for Needy Families (TANF) program.
diff --git a/policyengine_us/parameters/gov/states/ut/dwf/fep/income/deductions/earned_income_disregard/rate.yaml b/policyengine_us/parameters/gov/states/ut/dwf/fep/income/deductions/earned_income_disregard/rate.yaml
new file mode 100644
index 00000000000..030267cda36
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ut/dwf/fep/income/deductions/earned_income_disregard/rate.yaml
@@ -0,0 +1,12 @@
+description: Utah disregards this share of remaining earned income after the work expense allowance under the Family Employment Program.
+
+metadata:
+  unit: /1
+  period: month
+  label: Utah FEP earned income disregard rate
+  reference:
+    - title: Utah Admin. Code R986-200-239(2)(b)
+      href: https://www.law.cornell.edu/regulations/utah/Utah-Admin-Code-R986-200-239
+
+values:
+  2022-10-01: 0.5
diff --git a/policyengine_us/parameters/gov/states/ut/dwf/fep/income/deductions/work_expense_allowance/amount.yaml b/policyengine_us/parameters/gov/states/ut/dwf/fep/income/deductions/work_expense_allowance/amount.yaml
new file mode 100644
index 00000000000..867458ae12e
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ut/dwf/fep/income/deductions/work_expense_allowance/amount.yaml
@@ -0,0 +1,12 @@
+description: Utah deducts this work expense allowance per employed person from earned income under the Family Employment Program.
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Utah FEP work expense allowance amount
+  reference:
+    - title: Utah Admin. Code R986-200-239(2)(a)
+      href: https://www.law.cornell.edu/regulations/utah/Utah-Admin-Code-R986-200-239
+
+values:
+  2022-10-01: 100
diff --git a/policyengine_us/parameters/gov/states/ut/dwf/fep/income/gross_income_limit/rate.yaml b/policyengine_us/parameters/gov/states/ut/dwf/fep/income/gross_income_limit/rate.yaml
new file mode 100644
index 00000000000..30d82e55018
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ut/dwf/fep/income/gross_income_limit/rate.yaml
@@ -0,0 +1,12 @@
+description: Utah limits gross income to this share of the Standard Needs Budget under the Family Employment Program.
+
+metadata:
+  unit: /1
+  period: month
+  label: Utah FEP gross income limit rate
+  reference:
+    - title: Utah Admin. Code R986-200-239(1)
+      href: https://www.law.cornell.edu/regulations/utah/Utah-Admin-Code-R986-200-239
+
+values:
+  2022-10-01: 1.85
diff --git a/policyengine_us/parameters/gov/states/ut/dwf/fep/payment_standard/amount.yaml b/policyengine_us/parameters/gov/states/ut/dwf/fep/payment_standard/amount.yaml
new file mode 100644
index 00000000000..5620880b9e3
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ut/dwf/fep/payment_standard/amount.yaml
@@ -0,0 +1,52 @@
+description: Utah provides up to this maximum benefit amount under the Family Employment Program, based on household size.
+
+metadata:
+  unit: currency-USD
+  period: month
+  breakdown:
+    - range(1, 20)
+  label: Utah FEP maximum benefit amount
+  reference:
+    - title: Utah Admin. Code R986-200-239
+      href: https://www.law.cornell.edu/regulations/utah/Utah-Admin-Code-R986-200-239
+    - title: Utah DWS Table 1 - Financial Monthly Income Limits and Assistance Amounts
+      href: https://jobs.utah.gov/Infosource/eligibilitymanual/Tables,_Appendicies,_and_Charts/Tables,_Appendicies,_and_Charts/Table_1_-_Financial_Monthly_Income_Limits_and_Assistance_Amounts.htm
+
+1:
+  2022-10-01: 383
+2:
+  2022-10-01: 531
+3:
+  2022-10-01: 662
+4:
+  2022-10-01: 775
+5:
+  2022-10-01: 882
+6:
+  2022-10-01: 972
+7:
+  2022-10-01: 1_017
+8:
+  2022-10-01: 1_065
+9:
+  2022-10-01: 1_116
+10:
+  2022-10-01: 1_162
+11:
+  2022-10-01: 1_210
+12:
+  2022-10-01: 1_258
+13:
+  2022-10-01: 1_306
+14:
+  2022-10-01: 1_354
+15:
+  2022-10-01: 1_403
+16:
+  2022-10-01: 1_450
+17:
+  2022-10-01: 1_498
+18:
+  2022-10-01: 1_546
+19:
+  2022-10-01: 1_594
diff --git a/policyengine_us/parameters/gov/states/ut/dwf/fep/payment_standard/max_unit_size.yaml b/policyengine_us/parameters/gov/states/ut/dwf/fep/payment_standard/max_unit_size.yaml
new file mode 100644
index 00000000000..301903ecb4a
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ut/dwf/fep/payment_standard/max_unit_size.yaml
@@ -0,0 +1,12 @@
+description: Utah defines the Family Employment Program payment schedule up to this maximum household size.
+
+metadata:
+  unit: person
+  period: month
+  label: Utah FEP maximum unit size for payment schedule
+  reference:
+    - title: Utah DWS Table 1 - Financial Monthly Income Limits and Assistance Amounts
+      href: https://jobs.utah.gov/Infosource/eligibilitymanual/Tables,_Appendicies,_and_Charts/Tables,_Appendicies,_and_Charts/Table_1_-_Financial_Monthly_Income_Limits_and_Assistance_Amounts.htm
+
+values:
+  2022-10-01: 19
diff --git a/policyengine_us/parameters/gov/states/ut/dwf/fep/resources/limit/amount.yaml b/policyengine_us/parameters/gov/states/ut/dwf/fep/resources/limit/amount.yaml
new file mode 100644
index 00000000000..e4bc343296c
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ut/dwf/fep/resources/limit/amount.yaml
@@ -0,0 +1,12 @@
+description: Utah limits the Family Employment Program to households with countable resources at or below this amount.
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Utah FEP resource limit amount
+  reference:
+    - title: Utah Admin. Code R986-200-230(5)
+      href: https://www.law.cornell.edu/regulations/utah/Utah-Admin-Code-R986-200-230
+
+values:
+  2022-10-01: 2_000
diff --git a/policyengine_us/parameters/gov/states/ut/dwf/fep/standard_needs_budget/amount.yaml b/policyengine_us/parameters/gov/states/ut/dwf/fep/standard_needs_budget/amount.yaml
new file mode 100644
index 00000000000..714446e8f13
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ut/dwf/fep/standard_needs_budget/amount.yaml
@@ -0,0 +1,52 @@
+description: Utah Standard Needs Budget (SNB) for the Family Employment Program, based on household size. The SNB is determined by the Department based on a survey of basic living expenses per R986-200-239(1).
+
+metadata:
+  unit: currency-USD
+  period: month
+  breakdown:
+    - range(1, 20)
+  label: Utah FEP Standard Needs Budget (SNB)
+  reference:
+    - title: Utah Admin. Code R986-200-239(1)
+      href: https://www.law.cornell.edu/regulations/utah/Utah-Admin-Code-R986-200-239
+    - title: Utah DWS Table 1 - Financial Monthly Income Limits and Assistance Amounts
+      href: https://jobs.utah.gov/Infosource/eligibilitymanual/Tables,_Appendicies,_and_Charts/Tables,_Appendicies,_and_Charts/Table_1_-_Financial_Monthly_Income_Limits_and_Assistance_Amounts.htm
+
+1:
+  2022-10-01: 329
+2:
+  2022-10-01: 456
+3:
+  2022-10-01: 568
+4:
+  2022-10-01: 665
+5:
+  2022-10-01: 757
+6:
+  2022-10-01: 834
+7:
+  2022-10-01: 873
+8:
+  2022-10-01: 914
+9:
+  2022-10-01: 957
+10:
+  2022-10-01: 997
+11:
+  2022-10-01: 1_038
+12:
+  2022-10-01: 1_079
+13:
+  2022-10-01: 1_120
+14:
+  2022-10-01: 1_161
+15:
+  2022-10-01: 1_203
+16:
+  2022-10-01: 1_244
+17:
+  2022-10-01: 1_285
+18:
+  2022-10-01: 1_326
+19:
+  2022-10-01: 1_367
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/fep/benefit/ut_fep_payment_standard.yaml b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/fep/benefit/ut_fep_payment_standard.yaml
new file mode 100644
index 00000000000..b514ad54bd8
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/fep/benefit/ut_fep_payment_standard.yaml
@@ -0,0 +1,73 @@
+# Unit tests for ut_fep_payment_standard (maximum benefit by family size)
+# Payment standard is 87.5% of Standard Needs Budget (SNB)
+# Reference: Utah Admin. Code R986-200-239
+# Source: https://jobs.utah.gov/Infosource/eligibilitymanual/Tables
+#
+# 2022 Payment Standards (87.5% SNB):
+#   Size 1: $383, Size 2: $531, Size 3: $662
+#   Size 4: $775, Size 5: $882, Size 6: $972
+#   Size 7: $1,017, Size 8: $1,065
+
+- name: Family size 1 - payment standard $383.
+  period: 2024-01
+  input:
+    state_code: UT
+    spm_unit_size: 1
+  output:
+    ut_fep_payment_standard: 383
+
+- name: Family size 2 - payment standard $531.
+  period: 2024-01
+  input:
+    state_code: UT
+    spm_unit_size: 2
+  output:
+    ut_fep_payment_standard: 531
+
+- name: Family size 3 - payment standard $662.
+  period: 2024-01
+  input:
+    state_code: UT
+    spm_unit_size: 3
+  output:
+    ut_fep_payment_standard: 662
+
+- name: Family size 4 - payment standard $775.
+  period: 2024-01
+  input:
+    state_code: UT
+    spm_unit_size: 4
+  output:
+    ut_fep_payment_standard: 775
+
+- name: Family size 5 - payment standard $882.
+  period: 2024-01
+  input:
+    state_code: UT
+    spm_unit_size: 5
+  output:
+    ut_fep_payment_standard: 882
+
+- name: Family size 6 - payment standard $972.
+  period: 2024-01
+  input:
+    state_code: UT
+    spm_unit_size: 6
+  output:
+    ut_fep_payment_standard: 972
+
+- name: Family size 7 - payment standard $1,017.
+  period: 2024-01
+  input:
+    state_code: UT
+    spm_unit_size: 7
+  output:
+    ut_fep_payment_standard: 1_017
+
+- name: Family size 8 - payment standard $1,065.
+  period: 2024-01
+  input:
+    state_code: UT
+    spm_unit_size: 8
+  output:
+    ut_fep_payment_standard: 1_065
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/fep/eligibility/ut_fep_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/fep/eligibility/ut_fep_eligible.yaml
new file mode 100644
index 00000000000..87aaab0efe4
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/fep/eligibility/ut_fep_eligible.yaml
@@ -0,0 +1,56 @@
+# Unit tests for ut_fep_eligible (final eligibility determination)
+# Utah TANF eligibility requires:
+#   - Demographic eligibility (uses federal baseline)
+#   - Income eligibility (gross and net tests)
+#   - Resource eligibility
+# Reference: Utah Admin. Code R986-200
+
+- name: All eligibility criteria met - eligible.
+  period: 2024-01
+  input:
+    state_code: UT
+    is_demographic_tanf_eligible: true
+    ut_fep_income_eligible: true
+    ut_fep_resources_eligible: true
+  output:
+    ut_fep_eligible: true
+
+- name: Demographic ineligible - not eligible.
+  period: 2024-01
+  input:
+    state_code: UT
+    is_demographic_tanf_eligible: false
+    ut_fep_income_eligible: true
+    ut_fep_resources_eligible: true
+  output:
+    ut_fep_eligible: false
+
+- name: Income ineligible - not eligible.
+  period: 2024-01
+  input:
+    state_code: UT
+    is_demographic_tanf_eligible: true
+    ut_fep_income_eligible: false
+    ut_fep_resources_eligible: true
+  output:
+    ut_fep_eligible: false
+
+- name: Resource ineligible - not eligible.
+  period: 2024-01
+  input:
+    state_code: UT
+    is_demographic_tanf_eligible: true
+    ut_fep_income_eligible: true
+    ut_fep_resources_eligible: false
+  output:
+    ut_fep_eligible: false
+
+- name: All criteria not met - not eligible.
+  period: 2024-01
+  input:
+    state_code: UT
+    is_demographic_tanf_eligible: false
+    ut_fep_income_eligible: false
+    ut_fep_resources_eligible: false
+  output:
+    ut_fep_eligible: false
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/fep/eligibility/ut_fep_gross_income_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/fep/eligibility/ut_fep_gross_income_eligible.yaml
new file mode 100644
index 00000000000..312c5c7de6c
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/fep/eligibility/ut_fep_gross_income_eligible.yaml
@@ -0,0 +1,91 @@
+# Unit tests for ut_fep_gross_income_eligible (185% SNB gross income test)
+# Gross income must be <= 185% of Standard Needs Budget
+# Reference: Utah Admin. Code R986-200-239
+#
+# 2022 Gross Income Limits (185% SNB):
+#   Size 1: $608, Size 2: $843, Size 3: $1,050
+#   Size 4: $1,230, Size 5: $1,400, Size 6: $1,542
+
+- name: Gross income zero - eligible (family size 3).
+  period: 2024-01
+  input:
+    state_code: UT
+    spm_unit_size: 3
+    tanf_gross_earned_income: 0
+    tanf_gross_unearned_income: 0
+  output:
+    # Gross limit for size 3 = $1,050
+    # Gross income = 0 <= 1,050 - eligible
+    ut_fep_gross_income_eligible: true
+
+- name: Gross income below limit - eligible (family size 3).
+  period: 2024-01
+  input:
+    state_code: UT
+    spm_unit_size: 3
+    tanf_gross_earned_income: 500
+    tanf_gross_unearned_income: 200
+  output:
+    # Gross limit for size 3 = $1,050
+    # Gross income = 500 + 200 = 700 <= 1,050 - eligible
+    ut_fep_gross_income_eligible: true
+
+- name: Gross income at limit - eligible (family size 3).
+  period: 2024-01
+  input:
+    state_code: UT
+    spm_unit_size: 3
+    tanf_gross_earned_income: 800
+    tanf_gross_unearned_income: 250
+  output:
+    # Gross limit for size 3 = $1,050
+    # Gross income = 800 + 250 = 1,050 <= 1,050 - eligible
+    ut_fep_gross_income_eligible: true
+
+- name: Gross income above limit - ineligible (family size 3).
+  period: 2024-01
+  input:
+    state_code: UT
+    spm_unit_size: 3
+    tanf_gross_earned_income: 900
+    tanf_gross_unearned_income: 200
+  output:
+    # Gross limit for size 3 = $1,050
+    # Gross income = 900 + 200 = 1,100 > 1,050 - ineligible
+    ut_fep_gross_income_eligible: false
+
+- name: Gross income at limit for family size 1.
+  period: 2024-01
+  input:
+    state_code: UT
+    spm_unit_size: 1
+    tanf_gross_earned_income: 608
+    tanf_gross_unearned_income: 0
+  output:
+    # Gross limit for size 1 = $608
+    # Gross income = 608 <= 608 - eligible
+    ut_fep_gross_income_eligible: true
+
+- name: Gross income above limit for family size 1.
+  period: 2024-01
+  input:
+    state_code: UT
+    spm_unit_size: 1
+    tanf_gross_earned_income: 609
+    tanf_gross_unearned_income: 0
+  output:
+    # Gross limit for size 1 = $608
+    # Gross income = 609 > 608 - ineligible
+    ut_fep_gross_income_eligible: false
+
+- name: Larger family size 5 with income at limit.
+  period: 2024-01
+  input:
+    state_code: UT
+    spm_unit_size: 5
+    tanf_gross_earned_income: 1_000
+    tanf_gross_unearned_income: 400
+  output:
+    # Gross limit for size 5 = $1,400
+    # Gross income = 1,000 + 400 = 1,400 <= 1,400 - eligible
+    ut_fep_gross_income_eligible: true
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/fep/eligibility/ut_fep_income_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/fep/eligibility/ut_fep_income_eligible.yaml
new file mode 100644
index 00000000000..fbdaa459dbd
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/fep/eligibility/ut_fep_income_eligible.yaml
@@ -0,0 +1,41 @@
+# Unit tests for ut_fep_income_eligible (combined income eligibility)
+# Utah uses a two-step income test:
+#   1. Gross income must be <= 185% of SNB
+#   2. Net income must be < 100% of SNB
+# Reference: Utah Admin. Code R986-200-239
+
+- name: Both gross and net income eligible - income eligible.
+  period: 2024-01
+  input:
+    state_code: UT
+    ut_fep_gross_income_eligible: true
+    ut_fep_net_income_eligible: true
+  output:
+    ut_fep_income_eligible: true
+
+- name: Gross income eligible but net income ineligible - not eligible.
+  period: 2024-01
+  input:
+    state_code: UT
+    ut_fep_gross_income_eligible: true
+    ut_fep_net_income_eligible: false
+  output:
+    ut_fep_income_eligible: false
+
+- name: Net income eligible but gross income ineligible - not eligible.
+  period: 2024-01
+  input:
+    state_code: UT
+    ut_fep_gross_income_eligible: false
+    ut_fep_net_income_eligible: true
+  output:
+    ut_fep_income_eligible: false
+
+- name: Both gross and net income ineligible - not eligible.
+  period: 2024-01
+  input:
+    state_code: UT
+    ut_fep_gross_income_eligible: false
+    ut_fep_net_income_eligible: false
+  output:
+    ut_fep_income_eligible: false
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/fep/eligibility/ut_fep_net_income_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/fep/eligibility/ut_fep_net_income_eligible.yaml
new file mode 100644
index 00000000000..e7ea6ac50fc
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/fep/eligibility/ut_fep_net_income_eligible.yaml
@@ -0,0 +1,84 @@
+# Unit tests for ut_fep_net_income_eligible (100% SNB net income test)
+# Net income must be < 100% of Standard Needs Budget (strict less than)
+# Reference: Utah Admin. Code R986-200-239
+#
+# 2022 Net Income Limits (100% SNB):
+#   Size 1: $329, Size 2: $456, Size 3: $568
+#   Size 4: $665, Size 5: $757, Size 6: $834
+
+- name: Net income zero - eligible (family size 3).
+  period: 2024-01
+  input:
+    state_code: UT
+    spm_unit_size: 3
+    ut_fep_countable_income: 0
+  output:
+    # Net limit for size 3 = $568
+    # Net income = 0 < 568 - eligible
+    ut_fep_net_income_eligible: true
+
+- name: Net income below limit - eligible (family size 3).
+  period: 2024-01
+  input:
+    state_code: UT
+    spm_unit_size: 3
+    ut_fep_countable_income: 400
+  output:
+    # Net limit for size 3 = $568
+    # Net income = 400 < 568 - eligible
+    ut_fep_net_income_eligible: true
+
+- name: Net income at limit - ineligible (family size 3).
+  period: 2024-01
+  input:
+    state_code: UT
+    spm_unit_size: 3
+    ut_fep_countable_income: 568
+  output:
+    # Net limit for size 3 = $568
+    # Net income = 568 NOT < 568 - ineligible (strict less than)
+    ut_fep_net_income_eligible: false
+
+- name: Net income above limit - ineligible (family size 3).
+  period: 2024-01
+  input:
+    state_code: UT
+    spm_unit_size: 3
+    ut_fep_countable_income: 600
+  output:
+    # Net limit for size 3 = $568
+    # Net income = 600 > 568 - ineligible
+    ut_fep_net_income_eligible: false
+
+- name: Net income just below limit - eligible (family size 3).
+  period: 2024-01
+  input:
+    state_code: UT
+    spm_unit_size: 3
+    ut_fep_countable_income: 567
+  output:
+    # Net limit for size 3 = $568
+    # Net income = 567 < 568 - eligible
+    ut_fep_net_income_eligible: true
+
+- name: Net income at limit for family size 1.
+  period: 2024-01
+  input:
+    state_code: UT
+    spm_unit_size: 1
+    ut_fep_countable_income: 329
+  output:
+    # Net limit for size 1 = $329
+    # Net income = 329 NOT < 329 - ineligible (strict less than)
+    ut_fep_net_income_eligible: false
+
+- name: Net income below limit for family size 5.
+  period: 2024-01
+  input:
+    state_code: UT
+    spm_unit_size: 5
+    ut_fep_countable_income: 500
+  output:
+    # Net limit for size 5 = $757
+    # Net income = 500 < 757 - eligible
+    ut_fep_net_income_eligible: true
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/fep/eligibility/ut_fep_resources_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/fep/eligibility/ut_fep_resources_eligible.yaml
new file mode 100644
index 00000000000..8b3585d907a
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/fep/eligibility/ut_fep_resources_eligible.yaml
@@ -0,0 +1,47 @@
+# Unit tests for ut_fep_resources_eligible (resource/asset test)
+# Countable resources must not exceed $2,000
+# Reference: Utah Admin. Code R986-200-230
+
+- name: No resources - eligible.
+  period: 2024-01
+  input:
+    state_code: UT
+    spm_unit_assets: 0
+  output:
+    ut_fep_resources_eligible: true
+
+- name: Resources below limit - eligible.
+  period: 2024-01
+  input:
+    state_code: UT
+    spm_unit_assets: 1_500
+  output:
+    # Resources = 1,500 <= 2,000 - eligible
+    ut_fep_resources_eligible: true
+
+- name: Resources at limit - eligible.
+  period: 2024-01
+  input:
+    state_code: UT
+    spm_unit_assets: 2_000
+  output:
+    # Resources = 2,000 <= 2,000 - eligible
+    ut_fep_resources_eligible: true
+
+- name: Resources above limit - ineligible.
+  period: 2024-01
+  input:
+    state_code: UT
+    spm_unit_assets: 2_001
+  output:
+    # Resources = 2,001 > 2,000 - ineligible
+    ut_fep_resources_eligible: false
+
+- name: Resources significantly above limit - ineligible.
+  period: 2024-01
+  input:
+    state_code: UT
+    spm_unit_assets: 5_000
+  output:
+    # Resources = 5,000 > 2,000 - ineligible
+    ut_fep_resources_eligible: false
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/fep/income/ut_fep_countable_earned_income.yaml b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/fep/income/ut_fep_countable_earned_income.yaml
new file mode 100644
index 00000000000..300a9aeece9
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/fep/income/ut_fep_countable_earned_income.yaml
@@ -0,0 +1,127 @@
+# Unit tests for ut_fep_countable_earned_income
+# Utah applies earned income deductions then counts the remainder:
+#   1. Work expense allowance: $100 per employed person
+#   2. 50% earned income disregard on remaining earned income
+# Formula: sum(max(person_earned - 100, 0)) * 0.5
+# Reference: Utah Admin. Code R986-200-239(2)(a) and R986-200-239(2)(b)
+
+- name: No earned income - zero countable.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        tanf_gross_earned_income: 0
+      person2:
+        tanf_gross_earned_income: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: UT
+  output:
+    # No earnings = no countable earned income
+    ut_fep_countable_earned_income: 0
+
+- name: Single employed person with $500 earnings.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        tanf_gross_earned_income: 500
+      person2:
+        tanf_gross_earned_income: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: UT
+  output:
+    # After work expense = max(500 - 100, 0) = 400
+    # Countable = 400 * 0.50 = 200
+    ut_fep_countable_earned_income: 200
+
+- name: Single employed person with $1,000 earnings.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        tanf_gross_earned_income: 1_000
+      person2:
+        tanf_gross_earned_income: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: UT
+  output:
+    # After work expense = max(1000 - 100, 0) = 900
+    # Countable = 900 * 0.50 = 450
+    ut_fep_countable_earned_income: 450
+
+- name: Two employed persons with earnings.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        tanf_gross_earned_income: 600
+      person2:
+        tanf_gross_earned_income: 400
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: UT
+  output:
+    # Person1 after work expense = max(600 - 100, 0) = 500
+    # Person2 after work expense = max(400 - 100, 0) = 300
+    # Total after work expense = 800
+    # Countable = 800 * 0.50 = 400
+    ut_fep_countable_earned_income: 400
+
+- name: Earnings less than work expense deduction.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        tanf_gross_earned_income: 80
+      person2:
+        tanf_gross_earned_income: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: UT
+  output:
+    # After work expense = max(80 - 100, 0) = 0
+    # Countable = 0 * 0.50 = 0
+    ut_fep_countable_earned_income: 0
+
+- name: Earnings exactly equal to work expense.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        tanf_gross_earned_income: 100
+      person2:
+        tanf_gross_earned_income: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: UT
+  output:
+    # After work expense = max(100 - 100, 0) = 0
+    # Countable = 0 * 0.50 = 0
+    ut_fep_countable_earned_income: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/fep/income/ut_fep_earned_income_after_work_expense.yaml b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/fep/income/ut_fep_earned_income_after_work_expense.yaml
new file mode 100644
index 00000000000..c81ce3e4aec
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/fep/income/ut_fep_earned_income_after_work_expense.yaml
@@ -0,0 +1,59 @@
+# Unit tests for ut_fep_earned_income_after_work_expense (Person-level)
+# Earned income after $100 work expense deduction per person
+# Formula: max(earned_income - 100, 0)
+# Reference: Utah Admin. Code R986-200-239(2)(a)
+
+- name: No earned income.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        tanf_gross_earned_income: 0
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    ut_fep_earned_income_after_work_expense: 0
+
+- name: Earned income $500.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        tanf_gross_earned_income: 500
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    # max(500 - 100, 0) = 400
+    ut_fep_earned_income_after_work_expense: 400
+
+- name: Earned income less than $100.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        tanf_gross_earned_income: 80
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    # max(80 - 100, 0) = 0
+    ut_fep_earned_income_after_work_expense: 0
+
+- name: Earned income exactly $100.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        tanf_gross_earned_income: 100
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    # max(100 - 100, 0) = 0
+    ut_fep_earned_income_after_work_expense: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/fep/integration.yaml b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/fep/integration.yaml
new file mode 100644
index 00000000000..d79a711b1c3
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/fep/integration.yaml
@@ -0,0 +1,304 @@
+# Integration tests for Utah TANF (Family Employment Program)
+# Tests the complete benefit calculation pipeline from inputs to final benefit
+# Reference: Utah Admin. Code R986-200
+#
+# Key Program Parameters (October 2022):
+#   - Gross income limit: 185% of Standard Needs Budget (SNB)
+#   - Net income limit: 100% of SNB (strict less than)
+#   - Payment standard: 87.5% of SNB
+#   - Work expense deduction: $100 per employed person
+#   - Earned income disregard: 50% of remaining earned income
+#   - Resource limit: $2,000
+
+- name: Case 1 - Single parent with one child, no income, receives maximum benefit.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 30
+        tanf_gross_earned_income: 0
+        tanf_gross_unearned_income: 0
+      person2:
+        age: 5
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        spm_unit_assets: 500
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: UT
+  output:
+    # Family size = 2
+    # Gross income = 0, Gross limit = $843 -> PASS
+    # No earnings, so no deductions
+    # Countable income = 0, Net limit = $456 -> PASS
+    # Resources = $500 <= $2,000 -> PASS
+    # Eligible = true
+    # Benefit = Payment standard ($531) - Countable income (0) = $531
+    ut_fep_payment_standard: 531
+    ut_fep_gross_income_eligible: true
+    ut_fep_countable_income: 0
+    ut_fep_net_income_eligible: true
+    ut_fep_resources_eligible: true
+    ut_fep_income_eligible: true
+    ut_fep_eligible: true
+    ut_fep: 531
+
+- name: Case 2 - Single parent with two children, moderate earnings, partial benefit.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 28
+        tanf_gross_earned_income: 600
+        tanf_gross_unearned_income: 0
+      person2:
+        age: 8
+        is_tax_unit_dependent: true
+      person3:
+        age: 4
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        spm_unit_assets: 1_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: UT
+  output:
+    # Family size = 3
+    # Gross income = $600, Gross limit = $1,050 -> PASS
+    # After work expense = max(600 - 100, 0) = 500
+    # Countable earned = 500 * 0.50 = 250
+    # Countable income = 250 + 0 (unearned) = 250
+    # Net limit = $568 (100% SNB), $250 < $568 -> PASS
+    # Resources = $1,000 <= $2,000 -> PASS
+    # Eligible = true
+    # Benefit = Payment standard ($662) - Countable income ($250) = $412
+    ut_fep_payment_standard: 662
+    ut_fep_countable_earned_income: 250
+    ut_fep_gross_income_eligible: true
+    ut_fep_countable_income: 250
+    ut_fep_net_income_eligible: true
+    ut_fep_resources_eligible: true
+    ut_fep_income_eligible: true
+    ut_fep_eligible: true
+    ut_fep: 412
+
+- name: Case 3 - Two-parent family with three children, both employed.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 35
+        tanf_gross_earned_income: 400
+        tanf_gross_unearned_income: 0
+      person2:
+        age: 33
+        tanf_gross_earned_income: 300
+        tanf_gross_unearned_income: 0
+      person3:
+        age: 10
+        is_tax_unit_dependent: true
+      person4:
+        age: 7
+        is_tax_unit_dependent: true
+      person5:
+        age: 3
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4, person5]
+        spm_unit_assets: 1_500
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4, person5]
+    households:
+      household:
+        members: [person1, person2, person3, person4, person5]
+        state_code: UT
+  output:
+    # Family size = 5
+    # Gross income = $400 + $300 = $700, Gross limit = $1,400 -> PASS
+    # After work expense = max(400-100,0) + max(300-100,0) = 300 + 200 = 500
+    # Countable earned = 500 * 0.50 = 250
+    # Countable income = 250 + 0 (unearned) = 250
+    # Net limit = $757 (100% SNB), $250 < $757 -> PASS
+    # Resources = $1,500 <= $2,000 -> PASS
+    # Eligible = true
+    # Benefit = Payment standard ($882) - Countable income ($250) = $632
+    ut_fep_payment_standard: 882
+    ut_fep_countable_earned_income: 250
+    ut_fep_gross_income_eligible: true
+    ut_fep_countable_income: 250
+    ut_fep_net_income_eligible: true
+    ut_fep_resources_eligible: true
+    ut_fep_income_eligible: true
+    ut_fep_eligible: true
+    ut_fep: 632
+
+- name: Case 4 - Ineligible due to gross income exceeding 185% SNB.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 32
+        tanf_gross_earned_income: 1_200
+        tanf_gross_unearned_income: 0
+      person2:
+        age: 6
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        spm_unit_assets: 500
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: UT
+  output:
+    # Family size = 2
+    # Gross income = $1,200, Gross limit = $843 (185% SNB)
+    # $1,200 > $843 -> FAIL gross income test
+    # Ineligible, benefit = $0
+    ut_fep_payment_standard: 531
+    ut_fep_gross_income_eligible: false
+    ut_fep_income_eligible: false
+    ut_fep_eligible: false
+    ut_fep: 0
+
+- name: Case 5 - Ineligible due to gross income with mixed income sources.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 29
+        tanf_gross_earned_income: 800
+        tanf_gross_unearned_income: 200
+      person2:
+        age: 3
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        spm_unit_assets: 800
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: UT
+  output:
+    # Family size = 2
+    # Gross income = $800 + $200 = $1,000
+    # Gross limit = $843 (185% SNB for size 2)
+    # $1,000 > $843 -> FAIL gross income test
+    ut_fep_payment_standard: 531
+    ut_fep_gross_income_eligible: false
+    ut_fep_income_eligible: false
+    ut_fep_eligible: false
+    ut_fep: 0
+
+- name: Case 6 - Ineligible due to excess resources.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 27
+        tanf_gross_earned_income: 400
+        tanf_gross_unearned_income: 0
+      person2:
+        age: 2
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        spm_unit_assets: 3_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: UT
+  output:
+    # Family size = 2
+    # Gross income = $400, Gross limit = $843 -> PASS
+    # After work expense = max(400 - 100, 0) = 300
+    # Countable earned = 300 * 0.50 = 150
+    # Countable income = 150 + 0 (unearned) = 150
+    # Net limit = $456, $150 < $456 -> PASS
+    # Resources = $3,000 > $2,000 -> FAIL
+    # Ineligible due to excess resources
+    ut_fep_payment_standard: 531
+    ut_fep_countable_earned_income: 150
+    ut_fep_gross_income_eligible: true
+    ut_fep_countable_income: 150
+    ut_fep_net_income_eligible: true
+    ut_fep_resources_eligible: false
+    ut_fep_income_eligible: true
+    ut_fep_eligible: false
+    ut_fep: 0
+
+- name: Case 7 - Large family with unearned income only.
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 40
+        tanf_gross_earned_income: 0
+        tanf_gross_unearned_income: 400
+      person2:
+        age: 15
+        is_tax_unit_dependent: true
+      person3:
+        age: 12
+        is_tax_unit_dependent: true
+      person4:
+        age: 8
+        is_tax_unit_dependent: true
+      person5:
+        age: 5
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4, person5]
+        spm_unit_assets: 1_200
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4, person5]
+    households:
+      household:
+        members: [person1, person2, person3, person4, person5]
+        state_code: UT
+  output:
+    # Family size = 5
+    # Gross income = $400 (unearned only), Gross limit = $1,400 -> PASS
+    # No earned income, so no deductions apply
+    # Countable income = $400 (unearned passes through)
+    # Net limit = $757, $400 < $757 -> PASS
+    # Resources = $1,200 <= $2,000 -> PASS
+    # Eligible = true
+    # Benefit = Payment standard ($882) - Countable income ($400) = $482
+    ut_fep_payment_standard: 882
+    ut_fep_countable_earned_income: 0
+    ut_fep_gross_income_eligible: true
+    ut_fep_countable_income: 400
+    ut_fep_net_income_eligible: true
+    ut_fep_resources_eligible: true
+    ut_fep_income_eligible: true
+    ut_fep_eligible: true
+    ut_fep: 482
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/fep/ut_fep.yaml b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/fep/ut_fep.yaml
new file mode 100644
index 00000000000..6dd2be032bb
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ut/dwf/fep/ut_fep.yaml
@@ -0,0 +1,93 @@
+# Unit test for Utah Family Employment Program (TANF)
+# Based on October 2022 payment standards
+#
+# Test case: Family of 3, single parent, $1,000/month earned income
+# Gross income = $1,000/month (earned)
+# Gross limit for 3 = $1,050 -> PASS gross test
+# After work expense = max(1000 - 100, 0) = 900
+# Countable earned = 900 * 0.50 = 450
+# Countable income = 450 + 0 (unearned) = 450
+# Net limit for 3 = $568 -> PASS net test (450 < 568)
+# Payment standard for 3 = $662/month
+# Benefit = $662 - $450 = $212/month
+# Annual values = monthly * 12
+
+- name: Utah TANF - eligible family of 3
+  period: 2023
+  input:
+    people:
+      parent:
+        age: 30
+        employment_income_before_lsr: 12_000  # $1,000/month
+      child1:
+        age: 8
+      child2:
+        age: 5
+    spm_units:
+      spm_unit:
+        members: [parent, child1, child2]
+        spm_unit_assets: 1_000
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_code: UT
+  output:
+    ut_fep_countable_earned_income: 450 * 12  # $450/month * 12
+    ut_fep_countable_income: 450 * 12  # $450/month * 12
+    ut_fep_income_eligible: true
+    ut_fep_resources_eligible: true
+    ut_fep_eligible: true
+    ut_fep_payment_standard: 662 * 12  # $662/month * 12
+    ut_fep: 212 * 12  # $212/month * 12
+
+# Test case: Family over gross income limit
+# Gross income = $1,200/month (earned)
+# Gross limit for 3 = $1,050/month -> FAIL gross test
+
+- name: Utah TANF - ineligible due to gross income
+  period: 2023
+  input:
+    people:
+      parent:
+        age: 30
+        employment_income_before_lsr: 14_400  # $1,200/month
+      child1:
+        age: 8
+      child2:
+        age: 5
+    spm_units:
+      spm_unit:
+        members: [parent, child1, child2]
+        spm_unit_assets: 500
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_code: UT
+  output:
+    ut_fep_income_eligible: false
+    ut_fep_eligible: false
+    ut_fep: 0
+
+# Test case: Family over resource limit
+
+- name: Utah TANF - ineligible due to resources
+  period: 2023
+  input:
+    people:
+      parent:
+        age: 30
+        employment_income_before_lsr: 6_000  # $500/month
+      child1:
+        age: 8
+    spm_units:
+      spm_unit:
+        members: [parent, child1]
+        spm_unit_assets: 2_500  # Over $2,000 limit
+    households:
+      household:
+        members: [parent, child1]
+        state_code: UT
+  output:
+    ut_fep_resources_eligible: false
+    ut_fep_eligible: false
+    ut_fep: 0
diff --git a/policyengine_us/variables/gov/states/ut/dwf/fep/eligibility/ut_fep_eligible.py b/policyengine_us/variables/gov/states/ut/dwf/fep/eligibility/ut_fep_eligible.py
new file mode 100644
index 00000000000..f2aba83ce90
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ut/dwf/fep/eligibility/ut_fep_eligible.py
@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class ut_fep_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Eligible for Utah Family Employment Program"
+    definition_period = MONTH
+    reference = "https://www.law.cornell.edu/regulations/utah/Utah-Admin-Code-R986-200-202"
+    defined_for = StateCode.UT
+
+    def formula(spm_unit, period, parameters):
+        # Per R986-200: Must meet demographic, income, and resource tests
+        demographic_eligible = spm_unit("is_demographic_tanf_eligible", period)
+        income_eligible = spm_unit("ut_fep_income_eligible", period)
+        resource_eligible = spm_unit("ut_fep_resources_eligible", period)
+        return demographic_eligible & income_eligible & resource_eligible
diff --git a/policyengine_us/variables/gov/states/ut/dwf/fep/eligibility/ut_fep_gross_income_eligible.py b/policyengine_us/variables/gov/states/ut/dwf/fep/eligibility/ut_fep_gross_income_eligible.py
new file mode 100644
index 00000000000..eaada2f06c0
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ut/dwf/fep/eligibility/ut_fep_gross_income_eligible.py
@@ -0,0 +1,26 @@
+from policyengine_us.model_api import *
+
+
+class ut_fep_gross_income_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Eligible for Utah TANF under gross income test"
+    definition_period = MONTH
+    reference = "https://www.law.cornell.edu/regulations/utah/Utah-Admin-Code-R986-200-239"
+    defined_for = StateCode.UT
+
+    def formula(spm_unit, period, parameters):
+        # Utah gross income test: gross income <= 185% of SNB (Standard Needs Budget)
+        # Per R986-200-239(1), gross income must be <= 185% of SNB
+        # The net income limit equals the SNB
+        p = parameters(period).gov.states.ut.dwf.fep
+
+        size = spm_unit("spm_unit_size", period)
+        size_capped = min_(size, p.payment_standard.max_unit_size)
+
+        # Standard Needs Budget (SNB) = net income limit
+        snb = p.standard_needs_budget.amount[size_capped]
+        gross_income_limit = snb * p.income.gross_income_limit.rate
+
+        gross_income = spm_unit("ut_fep_gross_income", period)
+        return gross_income <= gross_income_limit
diff --git a/policyengine_us/variables/gov/states/ut/dwf/fep/eligibility/ut_fep_income_eligible.py b/policyengine_us/variables/gov/states/ut/dwf/fep/eligibility/ut_fep_income_eligible.py
new file mode 100644
index 00000000000..959f076315a
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ut/dwf/fep/eligibility/ut_fep_income_eligible.py
@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class ut_fep_income_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Eligible for Utah Family Employment Program due to income"
+    definition_period = MONTH
+    reference = "https://www.law.cornell.edu/regulations/utah/Utah-Admin-Code-R986-200-239"
+    defined_for = StateCode.UT
+
+    def formula(spm_unit, period, parameters):
+        # Utah uses two-tier income test per R986-200-238
+        gross_test = spm_unit("ut_fep_gross_income_eligible", period)
+        net_test = spm_unit("ut_fep_net_income_eligible", period)
+        return gross_test & net_test
diff --git a/policyengine_us/variables/gov/states/ut/dwf/fep/eligibility/ut_fep_net_income_eligible.py b/policyengine_us/variables/gov/states/ut/dwf/fep/eligibility/ut_fep_net_income_eligible.py
new file mode 100644
index 00000000000..303c125ebfe
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ut/dwf/fep/eligibility/ut_fep_net_income_eligible.py
@@ -0,0 +1,20 @@
+from policyengine_us.model_api import *
+
+
+class ut_fep_net_income_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Eligible for Utah TANF under net income test"
+    definition_period = MONTH
+    reference = "https://www.law.cornell.edu/regulations/utah/Utah-Admin-Code-R986-200-239"
+    defined_for = StateCode.UT
+
+    def formula(spm_unit, period, parameters):
+        # Utah net income test: countable income < 100% of SNB (strict less than)
+        p = parameters(period).gov.states.ut.dwf.fep
+
+        size = spm_unit("spm_unit_size", period)
+        size_capped = min_(size, p.payment_standard.max_unit_size)
+
+        countable_income = spm_unit("ut_fep_countable_income", period)
+        return countable_income < p.standard_needs_budget.amount[size_capped]
diff --git a/policyengine_us/variables/gov/states/ut/dwf/fep/eligibility/ut_fep_resources_eligible.py b/policyengine_us/variables/gov/states/ut/dwf/fep/eligibility/ut_fep_resources_eligible.py
new file mode 100644
index 00000000000..3b09ded7e1d
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ut/dwf/fep/eligibility/ut_fep_resources_eligible.py
@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class ut_fep_resources_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Eligible for Utah Family Employment Program due to resources"
+    definition_period = MONTH
+    reference = "https://www.law.cornell.edu/regulations/utah/Utah-Admin-Code-R986-200-230"
+    defined_for = StateCode.UT
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.ut.dwf.fep.resources.limit
+        # Use federal spm_unit_assets variable directly
+        assets = spm_unit("spm_unit_assets", period.this_year)
+        return assets <= p.amount
diff --git a/policyengine_us/variables/gov/states/ut/dwf/fep/income/ut_fep_countable_earned_income.py b/policyengine_us/variables/gov/states/ut/dwf/fep/income/ut_fep_countable_earned_income.py
new file mode 100644
index 00000000000..617d415f460
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ut/dwf/fep/income/ut_fep_countable_earned_income.py
@@ -0,0 +1,22 @@
+from policyengine_us.model_api import *
+
+
+class ut_fep_countable_earned_income(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Utah TANF countable earned income"
+    unit = USD
+    definition_period = MONTH
+    reference = "https://www.law.cornell.edu/regulations/utah/Utah-Admin-Code-R986-200-239"
+    defined_for = StateCode.UT
+
+    def formula(spm_unit, period, parameters):
+        # Utah earned income after deductions per R986-200-239:
+        # 1. Work expense allowance: $100 per employed person
+        # 2. 50% earned income disregard on remaining earned income
+        p = parameters(period).gov.states.ut.dwf.fep.income.deductions
+        after_work_expense = add(
+            spm_unit, period, ["ut_fep_earned_income_after_work_expense"]
+        )
+        # Countable = remainder * (1 - disregard_rate) = remainder * 0.5
+        return after_work_expense * (1 - p.earned_income_disregard.rate)
diff --git a/policyengine_us/variables/gov/states/ut/dwf/fep/income/ut_fep_countable_income.py b/policyengine_us/variables/gov/states/ut/dwf/fep/income/ut_fep_countable_income.py
new file mode 100644
index 00000000000..7336c0aa8ba
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ut/dwf/fep/income/ut_fep_countable_income.py
@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class ut_fep_countable_income(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Utah Family Employment Program countable income"
+    unit = USD
+    definition_period = MONTH
+    reference = "https://www.law.cornell.edu/regulations/utah/Utah-Admin-Code-R986-200-239"
+    defined_for = StateCode.UT
+
+    adds = [
+        "ut_fep_countable_earned_income",
+        "tanf_gross_unearned_income",
+    ]
diff --git a/policyengine_us/variables/gov/states/ut/dwf/fep/income/ut_fep_earned_income_after_work_expense.py b/policyengine_us/variables/gov/states/ut/dwf/fep/income/ut_fep_earned_income_after_work_expense.py
new file mode 100644
index 00000000000..8eb89ae20e5
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ut/dwf/fep/income/ut_fep_earned_income_after_work_expense.py
@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class ut_fep_earned_income_after_work_expense(Variable):
+    value_type = float
+    entity = Person
+    label = "Utah TANF earned income after work expense deduction"
+    unit = USD
+    definition_period = MONTH
+    reference = "https://www.law.cornell.edu/regulations/utah/Utah-Admin-Code-R986-200-239"
+    defined_for = StateCode.UT
+
+    def formula(person, period, parameters):
+        # $100 work expense deduction per employed person
+        p = parameters(period).gov.states.ut.dwf.fep.income.deductions
+        earned_income = person("tanf_gross_earned_income", period)
+        return max_(earned_income - p.work_expense_allowance.amount, 0)
diff --git a/policyengine_us/variables/gov/states/ut/dwf/fep/income/ut_fep_gross_income.py b/policyengine_us/variables/gov/states/ut/dwf/fep/income/ut_fep_gross_income.py
new file mode 100644
index 00000000000..e2c28ce89b2
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ut/dwf/fep/income/ut_fep_gross_income.py
@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class ut_fep_gross_income(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Utah Family Employment Program gross income"
+    unit = USD
+    definition_period = MONTH
+    reference = "https://www.law.cornell.edu/regulations/utah/Utah-Admin-Code-R986-200-239"
+    defined_for = StateCode.UT
+
+    adds = [
+        "tanf_gross_earned_income",
+        "tanf_gross_unearned_income",
+    ]
diff --git a/policyengine_us/variables/gov/states/ut/dwf/fep/ut_fep.py b/policyengine_us/variables/gov/states/ut/dwf/fep/ut_fep.py
new file mode 100644
index 00000000000..71a1761c2a5
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ut/dwf/fep/ut_fep.py
@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class ut_fep(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Utah Family Employment Program benefit"
+    unit = USD
+    definition_period = MONTH
+    reference = "https://www.law.cornell.edu/regulations/utah/Utah-Admin-Code-R986-200-239"
+    defined_for = "ut_fep_eligible"
+
+    def formula(spm_unit, period, parameters):
+        # Per R986-200-246: Benefit = payment standard - countable income
+        payment_standard = spm_unit("ut_fep_payment_standard", period)
+        countable_income = spm_unit("ut_fep_countable_income", period)
+        return max_(payment_standard - countable_income, 0)
diff --git a/policyengine_us/variables/gov/states/ut/dwf/fep/ut_fep_payment_standard.py b/policyengine_us/variables/gov/states/ut/dwf/fep/ut_fep_payment_standard.py
new file mode 100644
index 00000000000..9d66d20d7c2
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ut/dwf/fep/ut_fep_payment_standard.py
@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class ut_fep_payment_standard(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Utah Family Employment Program payment standard"
+    unit = USD
+    definition_period = MONTH
+    reference = "https://www.law.cornell.edu/regulations/utah/Utah-Admin-Code-R986-200-239"
+    defined_for = StateCode.UT
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.ut.dwf.fep.payment_standard
+        size = spm_unit("spm_unit_size", period)
+        size_capped = min_(size, p.max_unit_size)
+        return p.amount[size_capped]