From ded26eb283a430acfc5f1c40ce44f02b2b6feadc Mon Sep 17 00:00:00 2001
From: PavelMakarchuk <pavel.ma99@gmail.com>
Date: Thu, 18 Dec 2025 19:01:50 -0500
Subject: [PATCH 1/5] Fix Head of Household eligibility for qualifying
 relatives
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

Add support for qualifying relatives in Head of Household filing status
determination. Previously, only qualifying children (age-based) were
considered, causing parents with 19+ year old non-student dependents to
be incorrectly denied HOH status.

Changes:
- Add is_qualifying_child_dependent (pure age test: under 19, or under 24 if student)
- Add is_qualifying_relative_dependent (income test using uprated personal exemption)
- Add dependent_gross_income to calculate gross income for dependents
- Update is_child_dependent to combine all three pathways (age, income, disability)
- Simplify head_of_household_eligible since is_child_dependent now includes relatives

The qualifying relative gross income limit uses the 2017 personal exemption
($4,050) with IRS uprating applied, continuing the pre-TCJA threshold.

Fixes #6994

🤖 Generated with [Claude Code](https://claude.com/claude-code)

Co-Authored-By: Claude <noreply@anthropic.com>
---
 changelog_entry.yaml                          |   9 +
 .../irs/income/dependent_gross_income.yaml    |  67 ++++++++
 .../person/is_child_dependent.yaml            | 102 +++++++++--
 .../person/is_qualifying_child_dependent.yaml |  46 +++++
 .../is_qualifying_relative_dependent.yaml     | 162 ++++++++++++++++++
 .../demographic/tax_unit/filing_status.yaml   |  51 +++++-
 .../tax_unit/head_of_household_eligible.yaml  | 109 +++++++++++-
 .../gov/irs/income/dependent_gross_income.py  |  37 ++++
 .../demographic/person/is_child_dependent.py  |  30 +++-
 .../person/is_qualifying_child_dependent.py   |  23 +++
 .../is_qualifying_relative_dependent.py       |  58 +++++++
 .../tax_unit/head_of_household_eligible.py    |   6 +-
 12 files changed, 672 insertions(+), 28 deletions(-)
 create mode 100644 policyengine_us/tests/policy/baseline/gov/irs/income/dependent_gross_income.yaml
 create mode 100644 policyengine_us/tests/policy/baseline/household/demographic/person/is_qualifying_child_dependent.yaml
 create mode 100644 policyengine_us/tests/policy/baseline/household/demographic/person/is_qualifying_relative_dependent.yaml
 create mode 100644 policyengine_us/variables/gov/irs/income/dependent_gross_income.py
 create mode 100644 policyengine_us/variables/household/demographic/person/is_qualifying_child_dependent.py
 create mode 100644 policyengine_us/variables/household/demographic/person/is_qualifying_relative_dependent.py

diff --git a/changelog_entry.yaml b/changelog_entry.yaml
index e69de29bb2d..8e0762a3f4d 100644
--- a/changelog_entry.yaml
+++ b/changelog_entry.yaml
@@ -0,0 +1,9 @@
+- bump: minor
+  changes:
+    added:
+      - is_qualifying_child_dependent variable for age-based qualifying child test
+      - is_qualifying_relative_dependent variable for income-based qualifying relative test
+      - dependent_gross_income variable for calculating dependent gross income
+    changed:
+      - is_child_dependent now includes qualifying child, qualifying relative, and disability pathways
+      - Head of household eligibility now correctly includes qualifying relatives (fixes issue 6994)
diff --git a/policyengine_us/tests/policy/baseline/gov/irs/income/dependent_gross_income.yaml b/policyengine_us/tests/policy/baseline/gov/irs/income/dependent_gross_income.yaml
new file mode 100644
index 00000000000..790b33089b4
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/irs/income/dependent_gross_income.yaml
@@ -0,0 +1,67 @@
+- name: Dependent with employment income.
+  period: 2024
+  input:
+    people:
+      parent:
+        age: 45
+        is_tax_unit_head: true
+        employment_income: 50_000
+      child:
+        age: 20
+        is_tax_unit_dependent: true
+        is_tax_unit_spouse: false
+        employment_income: 5_000
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+  output:
+    # Only dependent's income counts, head's income excluded
+    dependent_gross_income: [0, 5_000]
+
+- name: Head or spouse has zero dependent gross income.
+  period: 2024
+  input:
+    people:
+      head:
+        age: 45
+        is_tax_unit_head: true
+        employment_income: 100_000
+      spouse:
+        age: 43
+        is_tax_unit_spouse: true
+        employment_income: 50_000
+    tax_units:
+      tax_unit:
+        members: [head, spouse]
+    households:
+      household:
+        members: [head, spouse]
+  output:
+    # Head and spouse are not dependents, so their dependent_gross_income is 0
+    dependent_gross_income: [0, 0]
+
+- name: Dependent with multiple income sources.
+  period: 2024
+  input:
+    people:
+      parent:
+        age: 50
+        is_tax_unit_head: true
+      child:
+        age: 22
+        is_tax_unit_dependent: true
+        is_tax_unit_spouse: false
+        employment_income: 3_000
+        taxable_interest_income: 500
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+  output:
+    # Sum of all income sources
+    dependent_gross_income: [0, 3_500]
diff --git a/policyengine_us/tests/policy/baseline/household/demographic/person/is_child_dependent.yaml b/policyengine_us/tests/policy/baseline/household/demographic/person/is_child_dependent.yaml
index 0cb3c421e7c..a0c3901d8ca 100644
--- a/policyengine_us/tests/policy/baseline/household/demographic/person/is_child_dependent.yaml
+++ b/policyengine_us/tests/policy/baseline/household/demographic/person/is_child_dependent.yaml
@@ -16,29 +16,105 @@
   output:
     is_child_dependent: true
 
-- name: Non-student dependent age ineligible.
+- name: Non-student dependent age ineligible with high income.
   period: 2021
-  input: 
-    is_tax_unit_dependent: true
-    age: 19
-    is_full_time_student: false
+  input:
+    people:
+      parent:
+        age: 45
+        is_tax_unit_head: true
+      child:
+        age: 19
+        is_full_time_student: false
+        is_tax_unit_dependent: true
+        is_tax_unit_spouse: false
+        # Income above qualifying relative threshold ($4,150 for 2021)
+        employment_income: 10_000
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
   output:
-    is_child_dependent: false
+    # Fails age test (19+ non-student) and income test (above threshold)
+    is_child_dependent: [false, false]
 
-- name: Student dependent age ineligible.
+- name: Student dependent age ineligible with high income.
   period: 2021
-  input: 
-    is_tax_unit_dependent: true
-    age: 24
-    is_full_time_student: true
+  input:
+    people:
+      parent:
+        age: 50
+        is_tax_unit_head: true
+      student:
+        age: 24
+        is_full_time_student: true
+        is_tax_unit_dependent: true
+        is_tax_unit_spouse: false
+        # Income above qualifying relative threshold ($4,150 for 2021)
+        employment_income: 10_000
+    tax_units:
+      tax_unit:
+        members: [parent, student]
+    households:
+      household:
+        members: [parent, student]
   output:
-    is_child_dependent: false
+    # Fails age test (24+ student) and income test (above threshold)
+    is_child_dependent: [false, false]
+
+- name: Non-student age ineligible but qualifies as qualifying relative.
+  period: 2021
+  input:
+    people:
+      parent:
+        age: 45
+        is_tax_unit_head: true
+      child:
+        age: 19
+        is_full_time_student: false
+        is_tax_unit_dependent: true
+        is_tax_unit_spouse: false
+        # Income below qualifying relative threshold ($4,150 for 2021)
+        employment_income: 3_000
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+  output:
+    # Fails age test but qualifies as qualifying relative
+    is_child_dependent: [false, true]
 
 - name: Age eligible non-dependent.
   period: 2021
-  input: 
+  input:
     is_tax_unit_dependent: false
     age: 18
     is_full_time_student: false
   output:
     is_child_dependent: false
+
+- name: Permanently disabled adult qualifies as child dependent.
+  period: 2024
+  input:
+    is_tax_unit_dependent: true
+    age: 30
+    is_full_time_student: false
+    is_permanently_and_totally_disabled: true
+  output:
+    # Per IRC 152(c)(3)(B), permanently disabled individuals are
+    # exempt from the age test for qualifying child status
+    is_child_dependent: true
+
+- name: Over-age disabled non-dependent does not qualify.
+  period: 2024
+  input:
+    is_tax_unit_dependent: false
+    age: 30
+    is_permanently_and_totally_disabled: true
+  output:
+    # Must still be a dependent to qualify
+    is_child_dependent: false
diff --git a/policyengine_us/tests/policy/baseline/household/demographic/person/is_qualifying_child_dependent.yaml b/policyengine_us/tests/policy/baseline/household/demographic/person/is_qualifying_child_dependent.yaml
new file mode 100644
index 00000000000..1be0fe079da
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/household/demographic/person/is_qualifying_child_dependent.yaml
@@ -0,0 +1,46 @@
+- name: Child under 19 is a qualifying child.
+  period: 2024
+  input:
+    is_tax_unit_dependent: true
+    age: 18
+    is_full_time_student: false
+  output:
+    is_qualifying_child_dependent: true
+
+- name: Full-time student under 24 is a qualifying child.
+  period: 2024
+  input:
+    is_tax_unit_dependent: true
+    age: 23
+    is_full_time_student: true
+  output:
+    is_qualifying_child_dependent: true
+
+- name: 19-year-old non-student is not a qualifying child.
+  period: 2024
+  input:
+    is_tax_unit_dependent: true
+    age: 19
+    is_full_time_student: false
+  output:
+    # Fails age test - 19 is not less than 19
+    is_qualifying_child_dependent: false
+
+- name: 24-year-old student is not a qualifying child.
+  period: 2024
+  input:
+    is_tax_unit_dependent: true
+    age: 24
+    is_full_time_student: true
+  output:
+    # Fails age test - 24 is not less than 24
+    is_qualifying_child_dependent: false
+
+- name: Non-dependent does not qualify.
+  period: 2024
+  input:
+    is_tax_unit_dependent: false
+    age: 10
+  output:
+    # defined_for requires is_tax_unit_dependent
+    is_qualifying_child_dependent: false
diff --git a/policyengine_us/tests/policy/baseline/household/demographic/person/is_qualifying_relative_dependent.yaml b/policyengine_us/tests/policy/baseline/household/demographic/person/is_qualifying_relative_dependent.yaml
new file mode 100644
index 00000000000..a667c564fc8
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/household/demographic/person/is_qualifying_relative_dependent.yaml
@@ -0,0 +1,162 @@
+- name: 19-year-old non-student with low income is a qualifying relative.
+  period: 2024
+  input:
+    people:
+      parent:
+        age: 45
+        is_tax_unit_head: true
+        employment_income: 50_000
+      adult_child:
+        age: 19
+        is_full_time_student: false
+        is_tax_unit_dependent: true
+        is_tax_unit_spouse: false
+        employment_income: 3_000
+    tax_units:
+      tax_unit:
+        members: [parent, adult_child]
+    households:
+      household:
+        members: [parent, adult_child]
+  output:
+    is_qualifying_relative_dependent: [false, true]
+
+- name: 19-year-old non-student with high income is not a qualifying relative.
+  period: 2024
+  input:
+    people:
+      parent:
+        age: 45
+        is_tax_unit_head: true
+        employment_income: 50_000
+      adult_child:
+        age: 19
+        is_full_time_student: false
+        is_tax_unit_dependent: true
+        is_tax_unit_spouse: false
+        # Income over $5,050 threshold for 2024
+        employment_income: 10_000
+    tax_units:
+      tax_unit:
+        members: [parent, adult_child]
+    households:
+      household:
+        members: [parent, adult_child]
+  output:
+    # Fails income test
+    is_qualifying_relative_dependent: [false, false]
+
+- name: Child under 19 is a qualifying child, not qualifying relative.
+  period: 2024
+  input:
+    people:
+      parent:
+        age: 40
+        is_tax_unit_head: true
+      child:
+        age: 10
+        employment_income: 0
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+  output:
+    # Under 19, so qualifies as a child dependent, not as qualifying relative
+    is_qualifying_relative_dependent: [false, false]
+
+- name: Full-time student under 24 is a qualifying child, not qualifying relative.
+  period: 2024
+  input:
+    people:
+      parent:
+        age: 50
+        is_tax_unit_head: true
+      student:
+        age: 21
+        is_full_time_student: true
+        employment_income: 2_000
+    tax_units:
+      tax_unit:
+        members: [parent, student]
+    households:
+      household:
+        members: [parent, student]
+  output:
+    # Full-time student under 24 qualifies as child dependent
+    is_qualifying_relative_dependent: [false, false]
+
+- name: 24-year-old student with low income is a qualifying relative.
+  period: 2024
+  input:
+    people:
+      parent:
+        age: 55
+        is_tax_unit_head: true
+      adult_student:
+        age: 24
+        is_full_time_student: true
+        is_tax_unit_dependent: true
+        is_tax_unit_spouse: false
+        employment_income: 4_000
+    tax_units:
+      tax_unit:
+        members: [parent, adult_student]
+    households:
+      household:
+        members: [parent, adult_student]
+  output:
+    # 24-year-old student is too old for qualifying child, but qualifies as
+    # qualifying relative since income is below threshold
+    is_qualifying_relative_dependent: [false, true]
+
+- name: Unrelated person living in household is not a qualifying relative for HOH.
+  period: 2024
+  input:
+    people:
+      head:
+        age: 40
+        is_tax_unit_head: true
+      unrelated_person:
+        age: 25
+        is_tax_unit_dependent: true
+        is_tax_unit_spouse: false
+        is_related_to_head_or_spouse: false
+        employment_income: 1_000
+    tax_units:
+      tax_unit:
+        members: [head, unrelated_person]
+    households:
+      household:
+        members: [head, unrelated_person]
+  output:
+    # Unrelated person does not qualify for HOH purposes per IRC 2(b)(3)
+    is_qualifying_relative_dependent: [false, false]
+
+- name: Disabled adult is not a qualifying relative.
+  period: 2024
+  input:
+    people:
+      parent:
+        age: 60
+        is_tax_unit_head: true
+        employment_income: 50_000
+      disabled_child:
+        age: 30
+        is_tax_unit_dependent: true
+        is_tax_unit_spouse: false
+        is_permanently_and_totally_disabled: true
+        employment_income: 2_000
+    tax_units:
+      tax_unit:
+        members: [parent, disabled_child]
+    households:
+      household:
+        members: [parent, disabled_child]
+  output:
+    # Permanently disabled individuals are exempt from the age test per
+    # IRC 152(c)(3)(B), so they qualify as child dependents, not qualifying
+    # relatives. Per IRC 152(d)(1)(D), qualifying children cannot be
+    # qualifying relatives.
+    is_qualifying_relative_dependent: [false, false]
diff --git a/policyengine_us/tests/policy/baseline/household/demographic/tax_unit/filing_status.yaml b/policyengine_us/tests/policy/baseline/household/demographic/tax_unit/filing_status.yaml
index 507c514f743..a676f7d4a30 100644
--- a/policyengine_us/tests/policy/baseline/household/demographic/tax_unit/filing_status.yaml
+++ b/policyengine_us/tests/policy/baseline/household/demographic/tax_unit/filing_status.yaml
@@ -38,7 +38,7 @@
       person1:
         is_separated: true
         age: 40
-      person2: 
+      person2:
         age: 10
     tax_units:
       tax_unit:
@@ -48,3 +48,52 @@
         members: [person1, person2]
   output:
     filing_status: HEAD_OF_HOUSEHOLD
+
+- name: Parent with 19-year-old non-student dependent (low income) qualifies for HOH.
+  period: 2024
+  input:
+    people:
+      parent:
+        age: 45
+        employment_income: 50_000
+      adult_child:
+        age: 19
+        is_full_time_student: false
+        is_tax_unit_dependent: true
+        is_tax_unit_spouse: false
+        # Low income below $5,050 threshold for qualifying relative
+        employment_income: 3_000
+    tax_units:
+      tax_unit:
+        members: [parent, adult_child]
+    households:
+      household:
+        members: [parent, adult_child]
+  output:
+    # The 19-year-old non-student is too old to be a qualifying child but
+    # can still be a qualifying relative for HOH purposes
+    filing_status: HEAD_OF_HOUSEHOLD
+
+- name: Parent with high-income adult child does not qualify for HOH.
+  period: 2024
+  input:
+    people:
+      parent:
+        age: 45
+        employment_income: 50_000
+      adult_child:
+        age: 19
+        is_full_time_student: false
+        is_tax_unit_dependent: true
+        is_tax_unit_spouse: false
+        # Income over $5,050 threshold - fails qualifying relative test
+        employment_income: 10_000
+    tax_units:
+      tax_unit:
+        members: [parent, adult_child]
+    households:
+      household:
+        members: [parent, adult_child]
+  output:
+    # High-income adult child fails qualifying relative income test
+    filing_status: SINGLE
diff --git a/policyengine_us/tests/policy/baseline/household/demographic/tax_unit/head_of_household_eligible.yaml b/policyengine_us/tests/policy/baseline/household/demographic/tax_unit/head_of_household_eligible.yaml
index 7df1d1bfb73..6124b3757c3 100644
--- a/policyengine_us/tests/policy/baseline/household/demographic/tax_unit/head_of_household_eligible.yaml
+++ b/policyengine_us/tests/policy/baseline/household/demographic/tax_unit/head_of_household_eligible.yaml
@@ -1,13 +1,110 @@
-- name: Default is single.
+- name: Default is single with no dependents.
   period: 2022
   output:
     head_of_household_eligible: false
 
-- name: If unmarried and has children, then head of household is eligible.
-  period: 2022
+- name: Unmarried with qualifying child is eligible for HOH.
+  period: 2024
+  input:
+    people:
+      parent:
+        age: 40
+        is_tax_unit_head: true
+      child:
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+  output:
+    head_of_household_eligible: true
+
+- name: Unmarried parent with 19-year-old non-student child (low income) qualifies for HOH.
+  period: 2024
   input:
-    tax_unit_married: false
-    tax_unit_child_dependents: 1
-    surviving_spouse_eligible: false
+    people:
+      parent:
+        age: 45
+        is_tax_unit_head: true
+        employment_income: 50_000
+      adult_child:
+        age: 19
+        is_full_time_student: false
+        is_tax_unit_dependent: true
+        is_tax_unit_spouse: false
+        # Low income under $5,050 threshold
+        employment_income: 3_000
+    tax_units:
+      tax_unit:
+        members: [parent, adult_child]
+    households:
+      household:
+        members: [parent, adult_child]
   output:
+    # 19-year-old non-student fails qualifying child test but is a qualifying
+    # relative with income below $5,050 threshold
     head_of_household_eligible: true
+
+- name: Adult child with income over threshold does not qualify parent for HOH.
+  period: 2024
+  input:
+    people:
+      parent:
+        age: 45
+        is_tax_unit_head: true
+        employment_income: 50_000
+      adult_child:
+        age: 19
+        is_full_time_student: false
+        is_tax_unit_dependent: true
+        is_tax_unit_spouse: false
+        # Income over $5,050 threshold
+        employment_income: 10_000
+    tax_units:
+      tax_unit:
+        members: [parent, adult_child]
+    households:
+      household:
+        members: [parent, adult_child]
+  output:
+    # 19-year-old with income over threshold fails qualifying relative test
+    head_of_household_eligible: false
+
+- name: Married person does not qualify for head of household.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        is_tax_unit_head: true
+      person2:
+        age: 38
+        is_tax_unit_spouse: true
+      child:
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [person1, person2, child]
+    households:
+      household:
+        members: [person1, person2, child]
+  output:
+    head_of_household_eligible: false
+
+- name: Person with no dependents does not qualify for head of household.
+  period: 2024
+  input:
+    people:
+      single_person:
+        age: 35
+        is_tax_unit_head: true
+    tax_units:
+      tax_unit:
+        members: [single_person]
+    households:
+      household:
+        members: [single_person]
+  output:
+    head_of_household_eligible: false
diff --git a/policyengine_us/variables/gov/irs/income/dependent_gross_income.py b/policyengine_us/variables/gov/irs/income/dependent_gross_income.py
new file mode 100644
index 00000000000..03be0724258
--- /dev/null
+++ b/policyengine_us/variables/gov/irs/income/dependent_gross_income.py
@@ -0,0 +1,37 @@
+from policyengine_us.model_api import *
+
+
+# Sources that depend on filing_status and would cause circular dependencies
+CIRCULAR_SOURCES = {
+    "taxable_unemployment_compensation": "unemployment_compensation",
+    "taxable_social_security": "social_security",
+}
+
+
+class dependent_gross_income(Variable):
+    value_type = float
+    entity = Person
+    label = "Gross income for dependents"
+    unit = USD
+    documentation = """
+    Gross income for dependents, used for the qualifying relative income test
+    under IRC 152(d)(1)(B). Mirrors irs_gross_income but calculates income for
+    dependents (not head or spouse) instead of non-dependents.
+    """
+    definition_period = YEAR
+    reference = [
+        "https://www.law.cornell.edu/uscode/text/26/61",
+        "https://www.law.cornell.edu/uscode/text/26/152#d_1_B",
+    ]
+
+    def formula(person, period, parameters):
+        sources = parameters(period).gov.irs.gross_income.sources
+        total = 0
+        is_dependent = ~person("is_tax_unit_head_or_spouse", period)
+        for source in sources:
+            # Replace sources that would cause circular dependencies
+            if source in CIRCULAR_SOURCES:
+                source = CIRCULAR_SOURCES[source]
+            # Add positive values only - losses are deducted later.
+            total += is_dependent * max_(0, add(person, period, [source]))
+        return total
diff --git a/policyengine_us/variables/household/demographic/person/is_child_dependent.py b/policyengine_us/variables/household/demographic/person/is_child_dependent.py
index 4426774fab9..a9001c51f9c 100644
--- a/policyengine_us/variables/household/demographic/person/is_child_dependent.py
+++ b/policyengine_us/variables/household/demographic/person/is_child_dependent.py
@@ -5,13 +5,31 @@ class is_child_dependent(Variable):
     value_type = bool
     entity = Person
     label = "Is a child dependent based on the IRS definition"
-    reference = "https://www.law.cornell.edu/uscode/text/26/152#c_3_A_ii"
+    documentation = """
+    A person qualifies as a child dependent if they are a tax unit dependent
+    and meet any of the following criteria:
+    1. Qualifying child: meets the age test (under 19, or under 24 if student)
+       per IRC 152(c)(3)(A)
+    2. Qualifying relative: fails age test but has gross income below threshold
+       per IRC 152(d)
+    3. Permanently disabled: exempt from age test per IRC 152(c)(3)(B)
+    """
+    reference = [
+        "https://www.law.cornell.edu/uscode/text/26/152#c_3_A",
+        "https://www.law.cornell.edu/uscode/text/26/152#c_3_B",
+        "https://www.law.cornell.edu/uscode/text/26/152#d",
+    ]
     definition_period = YEAR
     defined_for = "is_tax_unit_dependent"
 
     def formula(person, period, parameters):
-        age = person("age", period)
-        p = parameters(period).gov.irs.dependent.ineligible_age
-        student = person("is_full_time_student", period)
-        age_limit = where(student, p.student, p.non_student)
-        return age < age_limit
+        # Three pathways to qualify as a child dependent:
+        # 1. Qualifying child (meets age test)
+        is_qualifying_child = person("is_qualifying_child_dependent", period)
+        # 2. Qualifying relative (fails age test but meets income test)
+        is_qualifying_relative = person(
+            "is_qualifying_relative_dependent", period
+        )
+        # 3. Permanently disabled (exempt from age test)
+        is_disabled = person("is_permanently_and_totally_disabled", period)
+        return is_qualifying_child | is_qualifying_relative | is_disabled
diff --git a/policyengine_us/variables/household/demographic/person/is_qualifying_child_dependent.py b/policyengine_us/variables/household/demographic/person/is_qualifying_child_dependent.py
new file mode 100644
index 00000000000..3f745dece4a
--- /dev/null
+++ b/policyengine_us/variables/household/demographic/person/is_qualifying_child_dependent.py
@@ -0,0 +1,23 @@
+from policyengine_us.model_api import *
+
+
+class is_qualifying_child_dependent(Variable):
+    value_type = bool
+    entity = Person
+    label = "Is a qualifying child dependent based on age test"
+    documentation = """
+    A qualifying child must meet the age test under IRC 152(c)(3)(A):
+    under 19 at end of year, or under 24 if a full-time student.
+    This variable does NOT include the disability exception - that is
+    handled separately in is_child_dependent.
+    """
+    reference = "https://www.law.cornell.edu/uscode/text/26/152#c_3_A"
+    definition_period = YEAR
+    defined_for = "is_tax_unit_dependent"
+
+    def formula(person, period, parameters):
+        age = person("age", period)
+        p = parameters(period).gov.irs.dependent.ineligible_age
+        student = person("is_full_time_student", period)
+        age_limit = where(student, p.student, p.non_student)
+        return age < age_limit
diff --git a/policyengine_us/variables/household/demographic/person/is_qualifying_relative_dependent.py b/policyengine_us/variables/household/demographic/person/is_qualifying_relative_dependent.py
new file mode 100644
index 00000000000..cca879ca9c1
--- /dev/null
+++ b/policyengine_us/variables/household/demographic/person/is_qualifying_relative_dependent.py
@@ -0,0 +1,58 @@
+from policyengine_us.model_api import *
+
+
+class is_qualifying_relative_dependent(Variable):
+    value_type = bool
+    entity = Person
+    label = "Is a qualifying relative dependent"
+    documentation = """
+    A qualifying relative is a dependent who does not meet the qualifying child
+    age test but still qualifies as a dependent under IRC 152(d). Requirements:
+    1. Relationship test (related to taxpayer or lives with them)
+    2. Gross income below the threshold
+    3. Support test (taxpayer provides over half of support - assumed)
+    4. Not a qualifying child of anyone (per IRC 152(d)(1)(D))
+
+    For head of household purposes, the person must also be related (not just
+    living with the taxpayer) per IRC 2(b)(3).
+    """
+    definition_period = YEAR
+    reference = [
+        "https://www.law.cornell.edu/uscode/text/26/152#d",
+        "https://www.irs.gov/publications/p501",
+    ]
+
+    def formula(person, period, parameters):
+        is_dependent = person("is_tax_unit_dependent", period)
+        # Per IRC 152(d)(1)(D), cannot be a qualifying child of anyone.
+        # This includes:
+        # - Those who meet the age test (under 19, or under 24 if student)
+        # - Those who are permanently disabled (exempt from age test per
+        #   IRC 152(c)(3)(B))
+        is_qualifying_child = person("is_qualifying_child_dependent", period)
+        is_disabled = person("is_permanently_and_totally_disabled", period)
+        not_qualifying_child = ~(is_qualifying_child | is_disabled)
+
+        # Gross income must be below the exemption amount per IRC 152(d)(1)(B).
+        # Although TCJA set the personal exemption to $0 from 2018, the gross
+        # income limit continues at the 2017 level adjusted for inflation.
+        gross_income = person("dependent_gross_income", period)
+        p = parameters(period).gov.irs
+        # Get 2017 exemption amount and apply uprating
+        exemption_2017 = parameters(
+            "2017-01-01"
+        ).gov.irs.income.exemption.amount
+        uprating_2017 = parameters("2017-01-01").gov.irs.uprating
+        uprating_current = p.uprating
+        income_limit = exemption_2017 * uprating_current / uprating_2017
+        meets_income_test = gross_income < income_limit
+
+        # For HOH purposes, must be related (not just living with taxpayer)
+        is_related = person("is_related_to_head_or_spouse", period)
+
+        return (
+            is_dependent
+            & not_qualifying_child
+            & meets_income_test
+            & is_related
+        )
diff --git a/policyengine_us/variables/household/demographic/tax_unit/head_of_household_eligible.py b/policyengine_us/variables/household/demographic/tax_unit/head_of_household_eligible.py
index 4682fa34190..b040c17343b 100644
--- a/policyengine_us/variables/household/demographic/tax_unit/head_of_household_eligible.py
+++ b/policyengine_us/variables/household/demographic/tax_unit/head_of_household_eligible.py
@@ -10,11 +10,13 @@ class head_of_household_eligible(Variable):
 
     def formula(tax_unit, period, parameters):
         married = tax_unit("tax_unit_married", period)
-        has_child_dependents = (
+        # is_child_dependent includes qualifying children, qualifying
+        # relatives, and permanently disabled individuals
+        has_qualifying_person = (
             tax_unit("tax_unit_child_dependents", period) > 0
         )
         return (
-            has_child_dependents
+            has_qualifying_person
             & ~married
             & ~tax_unit("surviving_spouse_eligible", period)
         )

From 567174286d099694f7c5df365e038904c7991beb Mon Sep 17 00:00:00 2001
From: PavelMakarchuk <pavel.ma99@gmail.com>
Date: Thu, 18 Dec 2025 20:02:38 -0500
Subject: [PATCH 2/5] test fixes

---
 .../reforms/states/ny/wftc/ny_working_families_tax_credit.py  | 4 ++--
 .../gov/irs/credits/earned_income/eitc_child_count.py         | 2 +-
 .../alternative_minimum_tax/exemption/ca_amt_exemption.py     | 2 +-
 .../earned_income/ca_is_qualifying_child_for_caleitc.py       | 2 +-
 .../family_affordability/co_family_affordability_credit.py    | 2 +-
 .../income/credits/mn_child_and_working_families_credits.py   | 2 +-
 .../exemptions/dependent/mt_dependent_exemptions_person.py    | 2 +-
 .../exemption/or_disabled_child_dependent_exemptions.py       | 2 +-
 .../pa/tax/income/forgiveness/pa_tax_forgiveness_rate.py      | 2 +-
 9 files changed, 10 insertions(+), 10 deletions(-)

diff --git a/policyengine_us/reforms/states/ny/wftc/ny_working_families_tax_credit.py b/policyengine_us/reforms/states/ny/wftc/ny_working_families_tax_credit.py
index 7ecbb83ece4..d1698649667 100644
--- a/policyengine_us/reforms/states/ny/wftc/ny_working_families_tax_credit.py
+++ b/policyengine_us/reforms/states/ny/wftc/ny_working_families_tax_credit.py
@@ -475,10 +475,10 @@ class ny_exemptions_dependent(Variable):
         def formula(person, period, parameters):
             p = parameters(period).gov.contrib.states.ny.wftc.exemptions
             if p.in_effect:
-                child_dependent = person("is_child_dependent", period)
+                child_dependent = person("is_qualifying_child_dependent", period)
                 wftc_eligible_child = person("ny_wftc_eligible_child", period)
                 return child_dependent & ~wftc_eligible_child
-            return person("is_child_dependent", period)
+            return person("is_qualifying_child_dependent", period)
 
     class ny_exemptions(Variable):
         value_type = float
diff --git a/policyengine_us/variables/gov/irs/credits/earned_income/eitc_child_count.py b/policyengine_us/variables/gov/irs/credits/earned_income/eitc_child_count.py
index f0147cb617f..47b5f9cf788 100644
--- a/policyengine_us/variables/gov/irs/credits/earned_income/eitc_child_count.py
+++ b/policyengine_us/variables/gov/irs/credits/earned_income/eitc_child_count.py
@@ -15,7 +15,7 @@ class eitc_child_count(Variable):
 
     def formula(tax_unit, period, parameters):
         person = tax_unit.members
-        is_child = person("is_child_dependent", period)
+        is_child = person("is_qualifying_child_dependent", period)
         meets_eitc_identification_requirements = person(
             "meets_eitc_identification_requirements", period
         )
diff --git a/policyengine_us/variables/gov/states/ca/tax/income/alternative_minimum_tax/exemption/ca_amt_exemption.py b/policyengine_us/variables/gov/states/ca/tax/income/alternative_minimum_tax/exemption/ca_amt_exemption.py
index 632073b8e07..9e89a72e598 100644
--- a/policyengine_us/variables/gov/states/ca/tax/income/alternative_minimum_tax/exemption/ca_amt_exemption.py
+++ b/policyengine_us/variables/gov/states/ca/tax/income/alternative_minimum_tax/exemption/ca_amt_exemption.py
@@ -32,7 +32,7 @@ def formula(tax_unit, period, parameters):
         # Eligible children receive an increased exemption amount.
         # This applies when the HEAD of the tax unit is a child dependent.
         person = tax_unit.members
-        eligible_child = person("is_child_dependent", period)
+        eligible_child = person("is_qualifying_child_dependent", period)
         is_head = person("is_tax_unit_head", period)
         head_is_eligible_child = tax_unit.any(eligible_child & is_head)
         # Line 7
diff --git a/policyengine_us/variables/gov/states/ca/tax/income/credits/earned_income/ca_is_qualifying_child_for_caleitc.py b/policyengine_us/variables/gov/states/ca/tax/income/credits/earned_income/ca_is_qualifying_child_for_caleitc.py
index f247cae94f2..1beb61f08dd 100644
--- a/policyengine_us/variables/gov/states/ca/tax/income/credits/earned_income/ca_is_qualifying_child_for_caleitc.py
+++ b/policyengine_us/variables/gov/states/ca/tax/income/credits/earned_income/ca_is_qualifying_child_for_caleitc.py
@@ -11,4 +11,4 @@ class ca_is_qualifying_child_for_caleitc(Variable):
 
     def formula(person, period, parameters):
         # CalEITC uses federal EITC rules regarding qualifying children
-        return person("is_child_dependent", period)
+        return person("is_qualifying_child_dependent", period)
diff --git a/policyengine_us/variables/gov/states/co/tax/income/credits/family_affordability/co_family_affordability_credit.py b/policyengine_us/variables/gov/states/co/tax/income/credits/family_affordability/co_family_affordability_credit.py
index 7cc34f28478..0d569b90684 100644
--- a/policyengine_us/variables/gov/states/co/tax/income/credits/family_affordability/co_family_affordability_credit.py
+++ b/policyengine_us/variables/gov/states/co/tax/income/credits/family_affordability/co_family_affordability_credit.py
@@ -14,7 +14,7 @@ class co_family_affordability_credit(Variable):
 
     def formula(person, period, parameters):
         age = person("age", period)
-        dependent = person("is_child_dependent", period)
+        dependent = person("is_qualifying_child_dependent", period)
         p = parameters(
             period
         ).gov.states.co.tax.income.credits.family_affordability
diff --git a/policyengine_us/variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py b/policyengine_us/variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py
index 56163250340..4d782dfcc9e 100644
--- a/policyengine_us/variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py
+++ b/policyengine_us/variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py
@@ -33,7 +33,7 @@ def formula(tax_unit, period, parameters):
         earnings = tax_unit("filer_adjusted_earnings", period)
         base_wfc_credit = p.wfc.phase_in.calc(earnings)
         person = tax_unit.members
-        qualifying_child = person("is_child_dependent", period)
+        qualifying_child = person("is_qualifying_child_dependent", period)
         age = person("age", period)
         full_time_student = person("is_full_time_student", period)
         qualifying_older_child = (
diff --git a/policyengine_us/variables/gov/states/mt/tax/income/exemptions/dependent/mt_dependent_exemptions_person.py b/policyengine_us/variables/gov/states/mt/tax/income/exemptions/dependent/mt_dependent_exemptions_person.py
index f0da3601a81..ae6696424d4 100644
--- a/policyengine_us/variables/gov/states/mt/tax/income/exemptions/dependent/mt_dependent_exemptions_person.py
+++ b/policyengine_us/variables/gov/states/mt/tax/income/exemptions/dependent/mt_dependent_exemptions_person.py
@@ -15,7 +15,7 @@ def formula(person, period, parameters):
 
         if p.applies:
             # Qualifying child under IRC 152(c), which defines for the EITC
-            qualifying_child = person("is_child_dependent", period)
+            qualifying_child = person("is_qualifying_child_dependent", period)
             # Disabled dependents get an additional exemption.
             disabled = person("is_disabled", period)
 
diff --git a/policyengine_us/variables/gov/states/or/tax/income/credits/exemption/or_disabled_child_dependent_exemptions.py b/policyengine_us/variables/gov/states/or/tax/income/credits/exemption/or_disabled_child_dependent_exemptions.py
index 0532718b688..417eed3babe 100644
--- a/policyengine_us/variables/gov/states/or/tax/income/credits/exemption/or_disabled_child_dependent_exemptions.py
+++ b/policyengine_us/variables/gov/states/or/tax/income/credits/exemption/or_disabled_child_dependent_exemptions.py
@@ -17,7 +17,7 @@ def formula(tax_unit, period, parameters):
         person = tax_unit.members
         disabled = person("is_disabled", period)
         # Law references IRC Section 152, which defines child dependent for EITC.
-        eitc_qualifying_child = person("is_child_dependent", period)
+        eitc_qualifying_child = person("is_qualifying_child_dependent", period)
         # Determine eligibility from AGI.
         federal_agi = tax_unit("adjusted_gross_income", period)
         p = parameters(period).gov.states["or"].tax.income.credits.exemption
diff --git a/policyengine_us/variables/gov/states/pa/tax/income/forgiveness/pa_tax_forgiveness_rate.py b/policyengine_us/variables/gov/states/pa/tax/income/forgiveness/pa_tax_forgiveness_rate.py
index df1c4b23a4c..07a08e7776d 100644
--- a/policyengine_us/variables/gov/states/pa/tax/income/forgiveness/pa_tax_forgiveness_rate.py
+++ b/policyengine_us/variables/gov/states/pa/tax/income/forgiveness/pa_tax_forgiveness_rate.py
@@ -13,7 +13,7 @@ class pa_tax_forgiveness_rate(Variable):
     def formula(tax_unit, period, parameters):
         eligibility_income = tax_unit("pa_eligibility_income", period)
         person = tax_unit.members
-        is_child_dependent = person("is_child_dependent", period)
+        is_child_dependent = person("is_qualifying_child_dependent", period)
         child_dependents = tax_unit.sum(is_child_dependent)
         # filing status affects the base, where it doubles for married claimants
         filing_status = tax_unit("filing_status", period)

From 052e2d25bdbbcc510e8a5335a35d191916a18fe2 Mon Sep 17 00:00:00 2001
From: PavelMakarchuk <pavel.ma99@gmail.com>
Date: Thu, 18 Dec 2025 20:03:12 -0500
Subject: [PATCH 3/5] uv.lock

---
 uv.lock | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/uv.lock b/uv.lock
index f260826736c..570b11f67df 100644
--- a/uv.lock
+++ b/uv.lock
@@ -1519,7 +1519,7 @@ wheels = [
 
 [[package]]
 name = "policyengine-us"
-version = "1.465.3"
+version = "1.465.5"
 source = { editable = "." }
 dependencies = [
     { name = "microdf-python" },

From 5b5eea73d66c3af5f29cd9fd7eef9e506db45bb3 Mon Sep 17 00:00:00 2001
From: PavelMakarchuk <pavel.ma99@gmail.com>
Date: Thu, 18 Dec 2025 20:04:59 -0500
Subject: [PATCH 4/5] lint

---
 .../reforms/states/ny/wftc/ny_working_families_tax_credit.py  | 4 +++-
 1 file changed, 3 insertions(+), 1 deletion(-)

diff --git a/policyengine_us/reforms/states/ny/wftc/ny_working_families_tax_credit.py b/policyengine_us/reforms/states/ny/wftc/ny_working_families_tax_credit.py
index d1698649667..b3d26fa49ec 100644
--- a/policyengine_us/reforms/states/ny/wftc/ny_working_families_tax_credit.py
+++ b/policyengine_us/reforms/states/ny/wftc/ny_working_families_tax_credit.py
@@ -475,7 +475,9 @@ class ny_exemptions_dependent(Variable):
         def formula(person, period, parameters):
             p = parameters(period).gov.contrib.states.ny.wftc.exemptions
             if p.in_effect:
-                child_dependent = person("is_qualifying_child_dependent", period)
+                child_dependent = person(
+                    "is_qualifying_child_dependent", period
+                )
                 wftc_eligible_child = person("ny_wftc_eligible_child", period)
                 return child_dependent & ~wftc_eligible_child
             return person("is_qualifying_child_dependent", period)

From c5623f79cbb3624a08bea4f2962ca3bcdb09513f Mon Sep 17 00:00:00 2001
From: PavelMakarchuk <pavel.ma99@gmail.com>
Date: Thu, 18 Dec 2025 20:17:30 -0500
Subject: [PATCH 5/5] more test fixes

---
 .../earned_income/eitc_child_count.yaml       | 10 ++++----
 .../co_family_affordability_credit.yaml       | 14 +++++------
 .../mt_dependent_exemptions_person.yaml       | 24 +++++++++----------
 .../eitc/nj_childless_eitc_age_eligible.yaml  |  2 +-
 ...r_disabled_child_dependent_exemptions.yaml |  4 ++--
 .../forgiveness/pa_tax_forgiveness_rate.yaml  | 10 ++++----
 6 files changed, 32 insertions(+), 32 deletions(-)

diff --git a/policyengine_us/tests/policy/baseline/gov/irs/credits/earned_income/eitc_child_count.yaml b/policyengine_us/tests/policy/baseline/gov/irs/credits/earned_income/eitc_child_count.yaml
index 5b04c3664ae..2722f4cfdc7 100644
--- a/policyengine_us/tests/policy/baseline/gov/irs/credits/earned_income/eitc_child_count.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/irs/credits/earned_income/eitc_child_count.yaml
@@ -6,7 +6,7 @@
         is_tax_unit_head_or_spouse: true
         meets_eitc_identification_requirements: true
       person2:
-        is_child_dependent: true
+        is_qualifying_child_dependent: true
         meets_eitc_identification_requirements: true
     tax_units:
       tax_unit:
@@ -22,10 +22,10 @@
         is_tax_unit_head_or_spouse: true
         meets_eitc_identification_requirements: true
       person2:
-        is_child_dependent: true
+        is_qualifying_child_dependent: true
         meets_eitc_identification_requirements: true
       person3:
-        is_child_dependent: true
+        is_qualifying_child_dependent: true
         meets_eitc_identification_requirements: true
     tax_units:
       tax_unit:
@@ -41,10 +41,10 @@
         is_tax_unit_head_or_spouse: true
         meets_eitc_identification_requirements: true
       person2:
-        is_child_dependent: true
+        is_qualifying_child_dependent: true
         meets_eitc_identification_requirements: true
       person3:
-        is_child_dependent: true
+        is_qualifying_child_dependent: true
         meets_eitc_identification_requirements: false
     tax_units:
       tax_unit:
diff --git a/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/family_affordability/co_family_affordability_credit.yaml b/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/family_affordability/co_family_affordability_credit.yaml
index 750e4f08f6c..5d6b0e59273 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/family_affordability/co_family_affordability_credit.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/family_affordability/co_family_affordability_credit.yaml
@@ -7,7 +7,7 @@
         is_tax_unit_dependent: false
       dependent:
         age: 1
-        is_child_dependent: true
+        is_qualifying_child_dependent: true
     tax_units:
       tax_unit: 
         members: [head, dependent]
@@ -35,10 +35,10 @@
         is_tax_unit_dependent: false
       dependent:
         age: 1
-        is_child_dependent: true
+        is_qualifying_child_dependent: true
       dependent2:
         age: 15
-        is_child_dependent: true
+        is_qualifying_child_dependent: true
     tax_units:
       tax_unit: 
         members: [head, dependent, dependent2]
@@ -66,10 +66,10 @@
         is_tax_unit_dependent: false
       dependent:
         age: 1
-        is_child_dependent: true
+        is_qualifying_child_dependent: true
       dependent2:
         age: 15
-        is_child_dependent: true
+        is_qualifying_child_dependent: true
     tax_units:
       tax_unit: 
         members: [head, dependent, dependent2]
@@ -97,10 +97,10 @@
         is_tax_unit_dependent: false
       dependent:
         age: 1
-        is_child_dependent: true
+        is_qualifying_child_dependent: true
       dependent2:
         age: 15
-        is_child_dependent: true
+        is_qualifying_child_dependent: true
     tax_units:
       tax_unit: 
         members: [head, dependent, dependent2]
diff --git a/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/exemptions/mt_dependent_exemptions_person.yaml b/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/exemptions/mt_dependent_exemptions_person.yaml
index cd10b34db88..406960f7e07 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/exemptions/mt_dependent_exemptions_person.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/exemptions/mt_dependent_exemptions_person.yaml
@@ -3,13 +3,13 @@
   input:
     people:
       person1:
-        is_child_dependent: false
+        is_qualifying_child_dependent: false
         is_disabled: false
       person3:
-        is_child_dependent: false
+        is_qualifying_child_dependent: false
         is_disabled: false
       person4:
-        is_child_dependent: true
+        is_qualifying_child_dependent: true
         is_disabled: false
     tax_units:
       tax_unit:
@@ -27,10 +27,10 @@
     people:
       person1: {}
       person3:
-        is_child_dependent: true
+        is_qualifying_child_dependent: true
         is_disabled: false
       person4:
-        is_child_dependent: true
+        is_qualifying_child_dependent: true
         is_disabled: false
     tax_units:
       tax_unit:
@@ -49,10 +49,10 @@
       person1:
         is_tax_unit_head: true
       person3:
-        is_child_dependent: true
+        is_qualifying_child_dependent: true
         is_disabled: false
       person4:
-        is_child_dependent: true
+        is_qualifying_child_dependent: true
         is_disabled: true
     tax_units:
       tax_unit:
@@ -71,10 +71,10 @@
       person1:
         is_tax_unit_head: true
       person3:
-        is_child_dependent: false
+        is_qualifying_child_dependent: false
         is_disabled: false
       person4:
-        is_child_dependent: false
+        is_qualifying_child_dependent: false
         is_disabled: true
     tax_units:
       tax_unit:
@@ -91,13 +91,13 @@
   input:
     people:
       person1:
-        is_child_dependent: false
+        is_qualifying_child_dependent: false
         is_disabled: false
       person3:
-        is_child_dependent: false
+        is_qualifying_child_dependent: false
         is_disabled: false
       person4:
-        is_child_dependent: true
+        is_qualifying_child_dependent: true
         is_disabled: false
     tax_units:
       tax_unit:
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/credits/eitc/nj_childless_eitc_age_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/credits/eitc/nj_childless_eitc_age_eligible.yaml
index 87597c30778..5759df32b3a 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/credits/eitc/nj_childless_eitc_age_eligible.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/credits/eitc/nj_childless_eitc_age_eligible.yaml
@@ -63,7 +63,7 @@
         age: 30
       person2:
         age: 15
-        is_child_dependent: false
+        is_qualifying_child_dependent: false
     households:
       household:
         members: [person1, person2]
diff --git a/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/credits/exemption/or_disabled_child_dependent_exemptions.yaml b/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/credits/exemption/or_disabled_child_dependent_exemptions.yaml
index 9f80cc55832..11da9ff4b3a 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/credits/exemption/or_disabled_child_dependent_exemptions.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/credits/exemption/or_disabled_child_dependent_exemptions.yaml
@@ -4,7 +4,7 @@
     state_code: OR
     adjusted_gross_income: 100_000
     is_disabled: true
-    is_child_dependent: true
+    is_qualifying_child_dependent: true
   output:
     or_disabled_child_dependent_exemptions: 1
 
@@ -14,6 +14,6 @@
     state_code: OR
     adjusted_gross_income: 100_001
     is_disabled: true
-    is_child_dependent: true
+    is_qualifying_child_dependent: true
   output:
     or_disabled_child_dependent_exemptions: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/forgiveness/pa_tax_forgiveness_rate.yaml b/policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/forgiveness/pa_tax_forgiveness_rate.yaml
index 41a630c5d91..11feb60665d 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/forgiveness/pa_tax_forgiveness_rate.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/forgiveness/pa_tax_forgiveness_rate.yaml
@@ -31,9 +31,9 @@
     people:
       filer: {}
       grandparent:   
-        is_child_dependent: false
+        is_qualifying_child_dependent: false
       child: 
-        is_child_dependent: true
+        is_qualifying_child_dependent: true
     tax_units:
       tax_unit:
         members: [filer, grandparent, child]
@@ -52,7 +52,7 @@
       father: {}
       mother: {}    
       child: 
-        is_child_dependent: true
+        is_qualifying_child_dependent: true
     tax_units:
       tax_unit:
         members: [father, mother, child]
@@ -71,9 +71,9 @@
       father: {}
       mother: {}    
       child 1: 
-        is_child_dependent: true
+        is_qualifying_child_dependent: true
       child 2:
-        is_child_dependent: true
+        is_qualifying_child_dependent: true
     tax_units:
       tax_unit:
         members: [father, mother, child 1, child 2]