diff --git a/changelog.d/fix-2020-charitable-ald.fixed.md b/changelog.d/fix-2020-charitable-ald.fixed.md
new file mode 100644
index 00000000000..13e1235cfb5
--- /dev/null
+++ b/changelog.d/fix-2020-charitable-ald.fixed.md
@@ -0,0 +1 @@
+Take the 2020 charitable deduction for non-itemizers (IRC 62(a)(22), Form 1040 line 10b) above the line, capped at $300 for every return as the statute reads, so it reduces adjusted gross income; stop adding the 2020 and 2021 non-itemizer amount to itemized deductions; include the non-itemizer cash charitable deduction in itemization comparisons; and add it back in states that did not adopt it.
diff --git a/policyengine_us/parameters/gov/irs/ald/charitable_contributions/cap.yaml b/policyengine_us/parameters/gov/irs/ald/charitable_contributions/cap.yaml
new file mode 100644
index 00000000000..14dbd30b59d
--- /dev/null
+++ b/policyengine_us/parameters/gov/irs/ald/charitable_contributions/cap.yaml
@@ -0,0 +1,47 @@
+description: The IRS caps the above-the-line deduction for cash charitable contributions by individuals who do not itemize at this amount, based on filing status.
+metadata:
+  propagate_metadata_to_children: true
+  unit: currency-USD
+  period: year
+  label: Above-the-line charitable deduction cap for non-itemizers
+  breakdown:
+    - filing_status
+  reference:
+    # CARES Act sec. 2204 added 26 U.S.C. 62(a)(22) and 62(f) for taxable
+    # years beginning in 2020: "the amount (not to exceed $300) of qualified
+    # charitable contributions made by an eligible individual".
+    - title: Pub. L. 116-136, sec. 2204 (CARES Act)
+      href: https://www.congress.gov/116/plaws/publ136/PLAW-116publ136.pdf#page=65
+    # Pub. L. 116-260, div. EE, sec. 212(c) struck 62(a)(22) and 62(f) for
+    # taxable years beginning after 2020; sec. 212(a) replaced them with the
+    # below-the-line 26 U.S.C. 170(p).
+    - title: "Pub. L. 116-260, div. EE, sec. 212 (Consolidated Appropriations Act, 2021) #page 1888-1889"
+      href: https://www.congress.gov/116/plaws/publ260/PLAW-116publ260.pdf#page=1888
+    # Source conflict: $300 statutory cap versus $150 for separate filers.
+    # Form 1040 line 10b allows $300 a return. The instructions' $150 for
+    # married filing separately has no basis in 62(a)(22) or 62(f), which
+    # cap the deduction at $300 for every eligible individual, so the
+    # statute governs (PolicyEngine statute-first rule, 2026-10-19).
+    - title: 2020 Instructions for Form 1040, line 10b
+      href: https://www.irs.gov/pub/irs-prior/i1040gi--2020.pdf#page=30
+
+SINGLE:
+  2000-01-01: 0
+  2020-01-01: 300
+  2021-01-01: 0
+JOINT:
+  2000-01-01: 0
+  2020-01-01: 300
+  2021-01-01: 0
+SEPARATE:
+  2000-01-01: 0
+  2020-01-01: 300
+  2021-01-01: 0
+HEAD_OF_HOUSEHOLD:
+  2000-01-01: 0
+  2020-01-01: 300
+  2021-01-01: 0
+SURVIVING_SPOUSE:
+  2000-01-01: 0
+  2020-01-01: 300
+  2021-01-01: 0
diff --git a/policyengine_us/parameters/gov/irs/ald/deductions.yaml b/policyengine_us/parameters/gov/irs/ald/deductions.yaml
index a2ecf812a21..d470d7041c9 100644
--- a/policyengine_us/parameters/gov/irs/ald/deductions.yaml
+++ b/policyengine_us/parameters/gov/irs/ald/deductions.yaml
@@ -33,6 +33,25 @@ values:
     - us_bonds_for_higher_ed
     - specified_possession_income
     - puerto_rico_income
+  # 26 U.S.C. 62(a)(22) (CARES Act sec. 2204) adds the charitable deduction
+  # for non-itemizers in 2020 only.
+  2020-01-01:
+    - loss_ald
+    - self_employment_tax_ald
+    - student_loan_interest_ald
+    - early_withdrawal_penalty
+    - alimony_expense_ald
+    - educator_expense_ald
+    - capped_qualified_tuition_expenses_ald
+    - health_savings_account_ald
+    - self_employed_health_insurance_ald
+    - self_employed_pension_contribution_ald
+    - traditional_ira_deduction
+    - qualified_adoption_assistance_expense
+    - us_bonds_for_higher_ed
+    - specified_possession_income
+    - puerto_rico_income
+    - charitable_contributions_ald
   2021-01-01:
     - loss_ald
     - self_employment_tax_ald
diff --git a/policyengine_us/parameters/gov/irs/deductions/deductions_if_not_itemizing.yaml b/policyengine_us/parameters/gov/irs/deductions/deductions_if_not_itemizing.yaml
index 454beae177b..fc58295ca71 100644
--- a/policyengine_us/parameters/gov/irs/deductions/deductions_if_not_itemizing.yaml
+++ b/policyengine_us/parameters/gov/irs/deductions/deductions_if_not_itemizing.yaml
@@ -4,7 +4,13 @@ values:
     - standard_deduction
     - qualified_business_income_deduction
     - tuition_and_fees_deduction
+  # The 2020 charitable deduction for non-itemizers is above the line
+  # (charitable_contributions_ald). From 2021 it is taken from adjusted gross
+  # income under 26 U.S.C. 170(p) and 63(b)(4).
   2020-01-01:
+    - standard_deduction
+    - qualified_business_income_deduction
+  2021-01-01:
     - charitable_deduction_for_non_itemizers
     - standard_deduction
     - qualified_business_income_deduction
diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/charity/non_itemizers_amount.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/charity/non_itemizers_amount.yaml
index 7b100b2c0d6..e95802db011 100644
--- a/policyengine_us/parameters/gov/irs/deductions/itemized/charity/non_itemizers_amount.yaml
+++ b/policyengine_us/parameters/gov/irs/deductions/itemized/charity/non_itemizers_amount.yaml
@@ -7,11 +7,8 @@ metadata:
   breakdown:
     - filing_status
   reference:
-    - title: 2020 Publication 526 Charitable Contributions
-      href: https://www.irs.gov/pub/irs-prior/p526--2020.pdf#page=2
     - title: 2021 Publication 526 Charitable Contributions
       href: https://www.irs.gov/pub/irs-prior/p526--2021.pdf#page=2
-      # The legal code does not describe the 2020 deduction values 
     - title: 26 U.S. Code § 170 - Charitable, etc., contributions and gifts - (p)
       href: https://www.law.cornell.edu/uscode/text/26/170
     - title: Expanded tax benefits help individuals and businesses give to charity during 2021; deductions up to $600 available for cash donations by non-itemizers
@@ -19,37 +16,30 @@ metadata:
     - title: H.R.1 - One Big Beautiful Bill Act
       href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
 
+# 26 U.S.C. 170(p) starts in 2021. The 2020 deduction for non-itemizers was
+# above the line (26 U.S.C. 62(a)(22)); see gov.irs.ald.charitable_contributions.
 JOINT:
   2018-01-01: 0
-  2020-01-01: 300
   2021-01-01: 600
   2022-01-01: 0
   2026-01-01: 2_000
 SINGLE:
   2018-01-01: 0
-  # CARES Act §2204: $300 cap for non-itemizing individuals in 2020
-  # (IRS Pub. 526 (2020), p. 2).
-  2020-01-01: 300
   2021-01-01: 300
   2022-01-01: 0
   2026-01-01: 1_000
 SEPARATE:
   2018-01-01: 0
-  # MFS 2020 is $150 per IRS guidance — a MFS couple shares the $300
-  # joint cap ($150 each).
-  2020-01-01: 150
   2021-01-01: 300
   2022-01-01: 0
   2026-01-01: 1_000
 HEAD_OF_HOUSEHOLD:
   2018-01-01: 0
-  2020-01-01: 300
   2021-01-01: 300
   2022-01-01: 0
   2026-01-01: 1_000
 SURVIVING_SPOUSE:
   2018-01-01: 0
-  2020-01-01: 300
   2021-01-01: 300
   2022-01-01: 0
   2026-01-01: 1_000
diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized_deductions.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized_deductions.yaml
index 14d369f6999..55972586fa8 100644
--- a/policyengine_us/parameters/gov/irs/deductions/itemized_deductions.yaml
+++ b/policyengine_us/parameters/gov/irs/deductions/itemized_deductions.yaml
@@ -7,21 +7,6 @@ values:
     - medical_expense_deduction
     - casualty_loss_deduction
     - misc_deduction
-  2020-01-01:
-    - charitable_deduction  
-    - charitable_deduction_for_non_itemizers
-    - interest_deduction
-    - salt_deduction
-    - medical_expense_deduction
-    - casualty_loss_deduction
-    - misc_deduction
-  2022-01-01:
-    - charitable_deduction
-    - interest_deduction
-    - salt_deduction
-    - medical_expense_deduction
-    - casualty_loss_deduction
-    - misc_deduction
 metadata:
   unit: list
   label: itemized deductions
diff --git a/policyengine_us/parameters/gov/states/ma/tax/income/ald/disallowed.yaml b/policyengine_us/parameters/gov/states/ma/tax/income/ald/disallowed.yaml
index 7016ba2a218..0016a94c8cd 100644
--- a/policyengine_us/parameters/gov/states/ma/tax/income/ald/disallowed.yaml
+++ b/policyengine_us/parameters/gov/states/ma/tax/income/ald/disallowed.yaml
@@ -11,11 +11,15 @@ values:
     - early_withdrawal_penalty # (h)
     - self_employment_tax_ald
     - alimony_income  # is a US ALD only in 2018 through 2025
+    # Massachusetts follows Code 62(a) as in effect on January 1, 2005, so
+    # it does not adopt 62(a)(22) (TIR 20-9, B(6)).
+    - charitable_contributions_ald
   2026-01-01:
     - loss_ald # (c)
     - traditional_ira_deduction # (f)
     - early_withdrawal_penalty # (h)
     - self_employment_tax_ald
+    - charitable_contributions_ald
 metadata:
   unit: list
   period: year
@@ -23,3 +27,5 @@ metadata:
   reference:
     - title: Mass. General Laws c.62 § 2(d)(1)(A)
       href: https://www.mass.gov/info-details/mass-general-laws-c62-ss-2
+    - title: Massachusetts DOR TIR 20-9, Massachusetts tax implications of the CARES Act, B(6)
+      href: https://archives.lib.state.ma.us/server/api/core/bitstreams/84d51bb2-c47f-4aa5-908a-b534fa72cabe/content#page=6
diff --git a/policyengine_us/parameters/gov/states/mi/tax/income/household_resources_adjustments.yaml b/policyengine_us/parameters/gov/states/mi/tax/income/household_resources_adjustments.yaml
index 94637b89d28..d0b0322d0ba 100644
--- a/policyengine_us/parameters/gov/states/mi/tax/income/household_resources_adjustments.yaml
+++ b/policyengine_us/parameters/gov/states/mi/tax/income/household_resources_adjustments.yaml
@@ -7,6 +7,20 @@ values:
   # items) and the exclusions from gross income under IRC 135, 137, 931 and
   # 933 (us_bonds_for_higher_ed, qualified_adoption_assistance_expense,
   # specified_possession_income and puerto_rico_income).
+  # In 2020 the charitable deduction for non-itemizers (U.S. Form 1040 line
+  # 10b) is a deduction from adjusted gross income "and therefore Total
+  # Household Resources as well" (Michigan Treasury FAQ).
+  2020-01-01:
+    - educator_expense_ald # line 11, capped per eligible educator
+    - health_savings_account_ald # line 13
+    - self_employment_tax_ald # line 15
+    - self_employed_pension_contribution_ald # line 16
+    - self_employed_health_insurance_ald # line 17
+    - early_withdrawal_penalty # line 18
+    - alimony_expense_ald # line 19a
+    - traditional_ira_deduction # line 20, the deductible amount
+    - student_loan_interest_ald # line 21
+    - charitable_contributions_ald
   2021-01-01:
     - educator_expense_ald # line 11, capped per eligible educator
     - health_savings_account_ald # line 13
@@ -22,6 +36,10 @@ metadata:
   period: year
   label: Michigan household resources adjustments
   reference:
+  - title: Michigan 2020 Individual Income Tax Instructions, MI-1040CR line 30
+    href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2020/Book_MI-1040_instructions_only.pdf#page=28
+  - title: Michigan Treasury FAQ, charitable contribution deductions from AGI and total household resources (2020 and 2021)
+    href: https://www.michigan.gov/taxes/questions/iit/accordion/covid19-cares/charitable-contribution-deduct556422
   - title: Michigan 2024 Individual Income Tax Instructions, MI-1040CR line 30
     href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2024/MI-1040-Instructions.pdf#page=33
   - title: Michigan 2025 Individual Income Tax Instructions, MI-1040CR line 30
diff --git a/policyengine_us/parameters/gov/states/mn/tax/income/additions/sources.yaml b/policyengine_us/parameters/gov/states/mn/tax/income/additions/sources.yaml
index e911bf74ac2..38dc559a470 100644
--- a/policyengine_us/parameters/gov/states/mn/tax/income/additions/sources.yaml
+++ b/policyengine_us/parameters/gov/states/mn/tax/income/additions/sources.yaml
@@ -1,5 +1,12 @@
 description: Minnesota adds these variables to federal adjusted gross income when computing its taxable income.
 values:
+  # 2020 Schedule M1NC line 6 adds back the federal charitable deduction for
+  # non-itemizers (CARES Act sec. 2204), through Form M1M line 16: Laws 2023,
+  # ch. 1, sec. 22(c)(2), effective retroactively for 2020.
+  2020-01-01:
+    - form_4972_lumpsum_distributions
+    - charitable_contributions_ald
+    - mn_other_additions
   2021-01-01:
     - form_4972_lumpsum_distributions
     - mn_other_additions
@@ -9,6 +16,10 @@ metadata:
   period: year
   label: Minnesota additions to federal AGI
   reference:
+  - title: 2020 Minnesota Schedule M1NC, Federal Adjustments
+    href: https://www.revenue.state.mn.us/sites/default/files/2024-02/m1nc_20.pdf#page=1
+  - title: Laws of Minnesota 2023, chapter 1, section 22 (temporary additions and subtractions)
+    href: https://www.revisor.mn.gov/laws/2023/0/Session+Law/Chapter/1/
   - title: 2021 Minnesota Schedule M1M, Income Additions and Subtractions, Page 3
     href: https://www.taxformfinder.org/forms/2021/2021-minnesota-form-m1m.pdf#page=3
   - title: 2022 Minnesota Schedule M1M, Income Additions and Subtractions, Page 3
diff --git a/policyengine_us/tests/code_health/test_source_conflicts.py b/policyengine_us/tests/code_health/test_source_conflicts.py
index 25311fb01e9..901b7b37215 100644
--- a/policyengine_us/tests/code_health/test_source_conflicts.py
+++ b/policyengine_us/tests/code_health/test_source_conflicts.py
@@ -116,6 +116,7 @@
 # or reword a comment that is not one, then lower or delete its count here.
 # A new file or a higher count fails.
 KNOWN_UNMARKED: dict[str, int] = {
+    "policyengine_us/parameters/gov/irs/ald/charitable_contributions/cap.yaml": 1,
     "policyengine_us/parameters/gov/irs/credits/residential_clean_energy/fuel_cell_cap_per_kw.yaml": 1,
     "policyengine_us/parameters/gov/irs/income/exemption/overtime/hce_salary_threshold.yaml": 1,
     "policyengine_us/parameters/gov/irs/income/exemption/overtime/salary_basis_threshold.yaml": 1,
diff --git a/policyengine_us/tests/core/test_charitable_contributions_ald_invariants.py b/policyengine_us/tests/core/test_charitable_contributions_ald_invariants.py
new file mode 100644
index 00000000000..d8f6d201e9d
--- /dev/null
+++ b/policyengine_us/tests/core/test_charitable_contributions_ald_invariants.py
@@ -0,0 +1,245 @@
+"""Invariants for the 2020 above-the-line charitable deduction.
+
+26 U.S.C. 62(a)(22) (CARES Act sec. 2204) lets an individual who does not
+itemize deduct up to $300 of cash charitable contributions in arriving at
+adjusted gross income for taxable years beginning in 2020 only. The statute
+caps it at $300 for every return; the 2020 Instructions for Form 1040, line
+10b, also give $300 for a joint return, and their $150 for married filing
+separately has no basis in the statute, which governs. Because adjusted gross
+income then depends on the itemization choice, tax_unit_itemizes compares the
+deductions of the branches that itemize and that do not.
+
+Invariants, for every household, written from the statute and the form rather
+than read from the model's parameters:
+
+1. Bounds and eligibility: the deduction is min(the head's and spouse's cash
+   gifts, $300) for a unit that does not itemize and zero for one that does,
+   and zero in 2021. A dependent's gifts are on the dependent's own return.
+2. Adjusted gross income is gross income less the above-the-line deductions,
+   which include the charitable deduction (2020 Form 1040 lines 9, 10c, 11).
+3. No gift is deducted twice: itemized deductions are exactly the Schedule A
+   components, in 2020 and 2021.
+4. Consistency of the choice: the income tax of the simulation equals the tax
+   of the branch for the choice it makes, which is the lower of the two
+   (differential: main simulation against the branch that recomputes it).
+5. Decoupled states add it back (California; New York's recomputed federal
+   AGI, IT-201 line 19a) and Massachusetts Part B income leaves it in (TIR
+   20-9, B(6)).
+6. Without branching (as CI runs YAML tests), the choice still leaves the
+   lower taxable income of the two branches: in 2020 the comparison counts
+   what not itemizing takes off adjusted gross income.
+"""
+
+import numpy as np
+import pytest
+from hypothesis import HealthCheck, given, settings
+from hypothesis import strategies as st
+
+from policyengine_core.periods import instant
+from policyengine_core.reforms import Reform
+
+from policyengine_us import Simulation
+
+TOLERANCE = 0.01  # dollars
+
+# 26 U.S.C. 62(a)(22): "not to exceed $300", for every return.
+CAP_2020 = 300
+SCHEDULE_A = [
+    "charitable_deduction",
+    "interest_deduction",
+    "salt_deduction",
+    "medical_expense_deduction",
+    "casualty_loss_deduction",
+    "misc_deduction",
+]
+STATES = ["TX", "CA", "NY", "MA", "AZ", "MI", "KY"]
+
+
+@st.composite
+def tax_units(draw):
+    money = lambda high: st.one_of(  # noqa: E731
+        st.just(0.0), st.integers(1, high).map(float)
+    )
+    return {
+        "filing": draw(st.sampled_from(["single", "joint", "separate", "hoh"])),
+        "state": draw(st.sampled_from(STATES)),
+        "wages": draw(money(250_000)),
+        "cash": draw(money(5_000)),
+        "noncash": draw(money(5_000)),
+        "mortgage": draw(money(30_000)),
+        "medical": draw(money(20_000)),
+        "child_cash": draw(money(1_000)),
+    }
+
+
+def _seeded_units(n=60, seed=20261012):
+    rng = np.random.default_rng(seed)
+
+    def some(high, p=0.6):
+        return float(round(rng.uniform(1, high))) if rng.random() < p else 0.0
+
+    return [
+        {
+            "filing": str(rng.choice(["single", "joint", "separate", "hoh"])),
+            "state": str(rng.choice(STATES)),
+            "wages": some(250_000, 0.9),
+            "cash": some(5_000, 0.8),
+            "noncash": some(5_000, 0.3),
+            "mortgage": some(30_000, 0.5),
+            "medical": some(20_000, 0.3),
+            "child_cash": some(1_000, 0.3),
+        }
+        for _ in range(n)
+    ] + [
+        # Single New Hampshire filers (no state or local tax deduction) whose
+        # Schedule A is the $12,400 standard deduction plus k, with $300 of
+        # gifts: itemizing pays only when k > 300.
+        {
+            "filing": "single",
+            "state": "NH",
+            "wages": 60_000.0,
+            "cash": 300.0,
+            "noncash": 0.0,
+            "mortgage": 12_400.0 - 300 + k,
+            "medical": 0.0,
+            "child_cash": 0.0,
+        }
+        for k in [-400, -200, -100, 0, 100, 299, 301, 400]
+    ]
+
+
+def _situation(units, year):
+    people = {}
+    groups = {"tax_units": {}, "households": {}, "marital_units": {}}
+    for i, u in enumerate(units):
+        head = f"head_{i}"
+        people[head] = {
+            "age": {year: 45},
+            "employment_income": {year: u["wages"]},
+            "charitable_cash_donations": {year: u["cash"]},
+            "charitable_non_cash_donations": {year: u["noncash"]},
+            "deductible_mortgage_interest": {year: u["mortgage"]},
+            "other_medical_expenses": {year: u["medical"]},
+        }
+        members = [head]
+        if u["filing"] == "joint":
+            people[f"spouse_{i}"] = {"age": {year: 43}}
+            members.append(f"spouse_{i}")
+        if u["filing"] == "hoh":
+            people[f"child_{i}"] = {
+                "age": {year: 15},
+                "charitable_cash_donations": {year: u["child_cash"]},
+            }
+            members.append(f"child_{i}")
+        groups["marital_units"][f"couple_{i}"] = {
+            "members": [m for m in members if not m.startswith("child")]
+        }
+        if u["filing"] == "hoh":
+            groups["marital_units"][f"child_unit_{i}"] = {"members": [f"child_{i}"]}
+        tax_unit = {"members": members}
+        if u["filing"] == "separate":
+            tax_unit["filing_status"] = {year: "SEPARATE"}
+        groups["tax_units"][f"tax_unit_{i}"] = tax_unit
+        groups["households"][f"household_{i}"] = {
+            "members": members,
+            "state_code": {year: u["state"]},
+        }
+    return {"people": people, **groups}
+
+
+def _no_branching(parameters):
+    parameters.gov.simulation.branch_to_determine_itemization.update(
+        start=instant("2000-01-01"), stop=instant("2039-12-31"), value=False
+    )
+    return parameters
+
+
+class NoBranching(Reform):
+    def apply(self):
+        self.modify_parameters(_no_branching)
+
+
+def _check(units, year, without_branching=False):
+    sim = Simulation(situation=_situation(units, year))
+
+    def calc(variable):
+        return np.asarray(sim.calculate(variable, year), dtype=float)
+
+    filing = sim.calculate("filing_status", year).decode_to_str()
+    state = np.array([u["state"] for u in units])
+    cash = np.array([u["cash"] for u in units])
+    itemizes = calc("tax_unit_itemizes").astype(bool)
+    ald = calc("charitable_contributions_ald")
+
+    # 1. Bounds and eligibility.
+    if year == 2020:
+        expected = np.where(itemizes, 0, np.minimum(cash, CAP_2020))
+    else:
+        expected = np.zeros_like(cash)
+    np.testing.assert_allclose(ald, expected, atol=TOLERANCE)
+
+    # 2. AGI: line 11 = line 9 - line 10c. Wages are the only income and the
+    # charitable deduction the only adjustment.
+    wages = np.array([u["wages"] for u in units])
+    agi = calc("adjusted_gross_income")
+    np.testing.assert_allclose(calc("above_the_line_deductions"), ald, atol=TOLERANCE)
+    np.testing.assert_allclose(agi, wages - ald, atol=1)
+
+    # 3. No gift deducted twice.
+    components = sum(calc(variable) for variable in SCHEDULE_A)
+    np.testing.assert_allclose(
+        calc("total_itemized_taxable_income_deductions"), components, atol=1
+    )
+
+    # 4. The simulation's tax is the tax of the branch it chooses, the lower.
+    if_itemizing = calc("tax_liability_if_itemizing")
+    if_not = calc("tax_liability_if_not_itemizing")
+    income_tax = calc("income_tax")
+    np.testing.assert_allclose(
+        income_tax, np.where(itemizes, if_itemizing, if_not), atol=1
+    )
+    np.testing.assert_allclose(income_tax, np.minimum(if_itemizing, if_not), atol=1)
+
+    # 5. Decoupled states.
+    in_state = lambda code: state == code  # noqa: E731
+    np.testing.assert_allclose(
+        calc("ca_additions")[in_state("CA")], ald[in_state("CA")]
+    )
+    ny = in_state("NY")
+    np.testing.assert_allclose(
+        calc("ny_recomputed_federal_agi")[ny], (agi + ald)[ny], atol=1
+    )
+    # Massachusetts does not adopt 62(a)(22) (TIR 20-9, B(6)): Part B AGI is
+    # the wages.
+    ma = in_state("MA")
+    np.testing.assert_allclose(calc("ma_part_b_agi")[ma], wages[ma], atol=1)
+
+    # 6. Without branching, the choice leaves the lower taxable income.
+    if without_branching:
+        plain = Simulation(situation=_situation(units, year), reform=NoBranching)
+        taxable_income = np.asarray(plain.calculate("taxable_income", year))
+        branch_incomes = [
+            np.asarray(plain.branches[name].calculate("taxable_income", year))
+            for name in ("itemizing", "not_itemizing")
+        ]
+        assert (taxable_income <= np.minimum(*branch_incomes) + 1).all()
+
+
+def test_seeded_population_2020():
+    # The seeded population includes households at the itemization margin.
+    _check(_seeded_units(), 2020, without_branching=True)
+
+
+def test_seeded_population_2021():
+    _check(_seeded_units(), 2021)
+
+
+@settings(
+    max_examples=10,
+    deadline=None,
+    derandomize=True,
+    suppress_health_check=[HealthCheck.too_slow, HealthCheck.data_too_large],
+)
+@given(st.lists(tax_units(), min_size=5, max_size=20))
+def test_random_households_2020(units):
+    _check(units, 2020)
diff --git a/policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gross_income/above_the_line_deductions/charitable_contributions/charitable_contributions_ald.yaml b/policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gross_income/above_the_line_deductions/charitable_contributions/charitable_contributions_ald.yaml
new file mode 100644
index 00000000000..84e1d6dfdaa
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gross_income/above_the_line_deductions/charitable_contributions/charitable_contributions_ald.yaml
@@ -0,0 +1,118 @@
+# 26 U.S.C. 62(a)(22) and 62(f) (CARES Act sec. 2204), 2020 only: "the
+# amount (not to exceed $300) of qualified charitable contributions made by
+# an eligible individual". $300 for every return, as the 2020 Instructions
+# for Form 1040, line 10b, give for single, head of household, qualifying
+# widow(er) and joint filers. The instructions' $150 for married filing
+# separately has no basis in the statute, which governs.
+
+- name: Case 1, 2020 non-itemizer below the cap deducts all cash gifts.
+  period: 2020
+  input:
+    charitable_cash_donations: 200
+    filing_status: SINGLE
+    tax_unit_itemizes: false
+  output:
+    charitable_contributions_ald: 200
+
+- name: Case 2, 2020 single non-itemizer exactly at the cap.
+  period: 2020
+  input:
+    charitable_cash_donations: 300
+    filing_status: SINGLE
+    tax_unit_itemizes: false
+  output:
+    charitable_contributions_ald: 300
+
+- name: Case 3, 2020 single non-itemizer above the cap.
+  period: 2020
+  input:
+    charitable_cash_donations: 500
+    filing_status: SINGLE
+    tax_unit_itemizes: false
+  output:
+    charitable_contributions_ald: 300
+
+- name: Case 4, 2020 joint return is capped at $300, not $600.
+  period: 2020
+  input:
+    charitable_cash_donations: 700
+    filing_status: JOINT
+    tax_unit_itemizes: false
+  output:
+    charitable_contributions_ald: 300
+
+- name: Case 5, 2020 married filing separately is capped at $300, as the statute reads.
+  period: 2020
+  input:
+    charitable_cash_donations: 400
+    filing_status: SEPARATE
+    tax_unit_itemizes: false
+  output:
+    charitable_contributions_ald: 300
+
+- name: Case 6, 2020 head of household is capped at $300.
+  period: 2020
+  input:
+    charitable_cash_donations: 400
+    filing_status: HEAD_OF_HOUSEHOLD
+    tax_unit_itemizes: false
+  output:
+    charitable_contributions_ald: 300
+
+- name: Case 7, 2020 qualifying widow(er) is capped at $300.
+  period: 2020
+  input:
+    charitable_cash_donations: 400
+    filing_status: SURVIVING_SPOUSE
+    tax_unit_itemizes: false
+  output:
+    charitable_contributions_ald: 300
+
+- name: Case 8, 2020 itemizer is not an eligible individual (62(f)(1)).
+  period: 2020
+  input:
+    charitable_cash_donations: 500
+    filing_status: SINGLE
+    tax_unit_itemizes: true
+  output:
+    charitable_contributions_ald: 0
+
+- name: Case 9, noncash gifts do not qualify (62(f)(2)(A)).
+  period: 2020
+  input:
+    charitable_cash_donations: 0
+    charitable_non_cash_donations: 1_000
+    filing_status: SINGLE
+    tax_unit_itemizes: false
+  output:
+    charitable_contributions_ald: 0
+
+- name: Case 10, no deduction in 2019, before 62(a)(22).
+  period: 2019
+  input:
+    charitable_cash_donations: 500
+    filing_status: SINGLE
+    tax_unit_itemizes: false
+  output:
+    charitable_contributions_ald: 0
+
+- name: Case 11, no above-the-line deduction in 2021; 170(p) takes it from AGI instead.
+  period: 2021
+  input:
+    charitable_cash_donations: 500
+    filing_status: SINGLE
+    tax_unit_itemizes: false
+  output:
+    charitable_contributions_ald: 0
+    charitable_deduction_for_non_itemizers: 300
+
+- name: Case 12, gifts to organizations that are not 170(b)(1)(A) organizations do not qualify (62(f)(2)(C)).
+  period: 2020
+  input:
+    charitable_cash_donations: 500
+    charitable_cash_donations_non_50_pct_orgs: 400
+    filing_status: SINGLE
+    tax_unit_itemizes: false
+  output:
+    # 500 - 400 = 100 of cash to 170(b)(1)(A) organizations.
+    charitable_contributions_ald: 100
diff --git a/policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gross_income/above_the_line_deductions/charitable_contributions/integration.yaml b/policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gross_income/above_the_line_deductions/charitable_contributions/integration.yaml
new file mode 100644
index 00000000000..7d1bd0624eb
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gross_income/above_the_line_deductions/charitable_contributions/integration.yaml
@@ -0,0 +1,393 @@
+# Worked from the 2020 Form 1040 (lines 9, 10a-10c, 11, 12 and 15) and its
+# instructions: line 10b (file page 30; the cap is $300 for every return, as
+# 26 U.S.C. 62(a)(22) reads, not the instructions' $150 for married filing
+# separately), the 2020 Tax Rate Schedules (file
+# page 111), the Standard Deduction Chart for People Born Before January 2,
+# 1956 (file page 33), the Social Security Benefits Worksheet (file page 31,
+# line 6 subtracts line 10b) and the Unemployment Compensation Exclusion
+# Worksheet (file page 88, line 5 subtracts line 10c).
+# https://www.irs.gov/pub/irs-prior/i1040gi--2020.pdf
+# New Hampshire taxes no wages and has no sales tax, so there is no state and
+# local tax deduction.
+
+- name: Case 1, 2020 single non-itemizer deducts $300 of $500 in cash gifts above the line.
+  period: 2020
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 40_000
+        charitable_cash_donations: 500
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: NH
+  output:
+    # Line 9: total income.
+    irs_gross_income: 40_000
+    # Line 10b: min(500, 300); line 10c = 10a + 10b.
+    charitable_contributions_ald: 300
+    above_the_line_deductions: 300
+    # Line 11: 40,000 - 300.
+    adjusted_gross_income: 39_700
+    tax_unit_itemizes: false
+    # Line 12: 2020 single standard deduction; nothing below the line for
+    # the charitable gifts.
+    standard_deduction: 12_400
+    charitable_deduction_for_non_itemizers: 0
+    taxable_income_deductions: 12_400
+    # Line 15: 39,700 - 12,400.
+    taxable_income: 27_300
+    # Schedule X: 987.50 + 12% x (27,300 - 9,875).
+    income_tax_main_rates: 3_078.5
+
+- name: Case 2, 2020 joint return deducts $300, not $600.
+  period: 2020
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 80_000
+        charitable_cash_donations: 1_000
+      person2:
+        age: 40
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NH
+  output:
+    charitable_contributions_ald: 300
+    # Line 11: 80,000 - 300.
+    adjusted_gross_income: 79_700
+    standard_deduction: 24_800
+    # Line 15: 79,700 - 24,800.
+    taxable_income: 54_900
+    # Schedule Y-1: 1,975 + 12% x (54,900 - 19,750).
+    income_tax_main_rates: 6_193
+
+- name: Case 3, 2020 married filing separately deducts $300, as the statute reads.
+  period: 2020
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 50_000
+        charitable_cash_donations: 400
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SEPARATE
+    households:
+      household:
+        members: [person1]
+        state_code: NH
+  output:
+    # 62(a)(22): not to exceed $300; the instructions' $150 has no basis in
+    # the statute.
+    charitable_contributions_ald: 300
+    # Line 11: 50,000 - 300.
+    adjusted_gross_income: 49_700
+    standard_deduction: 12_400
+    # Line 15: 49,700 - 12,400.
+    taxable_income: 37_300
+    # Schedule Y-2: 987.50 + 12% x (37,300 - 9,875).
+    income_tax_main_rates: 4_278.5
+
+- name: Case 4, 2020 itemizer deducts the gifts on Schedule A only, once.
+  period: 2020
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 100_000
+        deductible_mortgage_interest: 20_000
+        charitable_cash_donations: 500
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: NH
+  output:
+    tax_unit_itemizes: true
+    # Line 10b is for those who take the standard deduction.
+    charitable_contributions_ald: 0
+    adjusted_gross_income: 100_000
+    charitable_deduction: 500
+    # Schedule A: 20,000 interest + 500 gifts.
+    total_itemized_taxable_income_deductions: 20_500
+    # Line 15: 100,000 - 20,500.
+    taxable_income: 79_500
+
+- name: Case 5, 2020 line 10b makes the standard deduction the better choice.
+  period: 2020
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 60_000
+        deductible_mortgage_interest: 12_300
+        charitable_cash_donations: 300
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: NH
+  output:
+    # Itemizing: line 11 = 60,000, Schedule A = 12,300 + 300 = 12,600, line
+    # 15 = 47,400. Standard deduction: line 11 = 60,000 - 300 = 59,700, line
+    # 15 = 59,700 - 12,400 = 47,300, so taking the standard deduction leaves
+    # $100 less taxable income although Schedule A exceeds $12,400.
+    tax_unit_itemizes: false
+    charitable_contributions_ald: 300
+    adjusted_gross_income: 59_700
+    taxable_income: 47_300
+    # Schedule X: 4,617.50 + 22% x (47,300 - 40,125).
+    income_tax_main_rates: 6_196
+
+- name: Case 6, 2020 line 10b lowers the income that makes Social Security benefits taxable.
+  period: 2020
+  input:
+    people:
+      person1:
+        age: 70
+        social_security_retirement: 20_000
+        taxable_pension_income: 20_000
+        charitable_cash_donations: 300
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: NH
+  output:
+    charitable_contributions_ald: 300
+    # Social Security Benefits Worksheet: line 3 = 20,000 (line 5b), line 6
+    # = 300 (line 10b), line 7 = 10,000 + 20,000 - 300 = 29,700.
+    taxable_ss_magi: 19_700
+    tax_unit_combined_income_for_social_security_taxability: 29_700
+    # Line 9 = 29,700 - 25,000 = 4,700; line 12 = min(4,700, 9,000); line 13
+    # = 2,350; line 14 = min(10,000, 2,350); line 15 = 0; line 18 =
+    # min(2,350, 17,000).
+    tax_unit_taxable_social_security: 2_350
+    # Line 11: 20,000 + 2,350 - 300.
+    adjusted_gross_income: 22_050
+    # Single, born before January 2, 1956: $14,050.
+    standard_deduction: 14_050
+    # Line 15: 22,050 - 14,050.
+    taxable_income: 8_000
+    income_tax_main_rates: 800
+
+- name: Case 7, 2020 line 10c brings income under the unemployment compensation exclusion limit.
+  period: 2020
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 150_200
+        unemployment_compensation: 5_000
+        charitable_cash_donations: 300
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: NH
+  output:
+    charitable_contributions_ald: 300
+    # Unemployment Compensation Exclusion Worksheet: line 4 = 150,200, line
+    # 5 = 300 (line 10c), line 6 = 149,900, under $150,000, so line 10
+    # excludes all 5,000.
+    taxable_uc_agi: 149_900
+    tax_unit_taxable_unemployment_compensation: 0
+    # Line 11: 150,200 + 0 - 300.
+    adjusted_gross_income: 149_900
+
+- name: Case 8, 2021 itemizer deducts the gifts on Schedule A only, once.
+  period: 2021
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 100_000
+        deductible_mortgage_interest: 20_000
+        charitable_cash_donations: 500
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: NH
+  output:
+    tax_unit_itemizes: true
+    adjusted_gross_income: 100_000
+    # Schedule A: 20,000 interest + 500 gifts; the 170(p) amount is for
+    # those who take the standard deduction.
+    total_itemized_taxable_income_deductions: 20_500
+    taxable_income: 79_500
+
+- name: Case 9, 2021 non-itemizer deducts the gifts after AGI, on line 12b.
+  period: 2021
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 40_000
+        charitable_cash_donations: 500
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: NH
+  output:
+    charitable_contributions_ald: 0
+    # 2021 line 11.
+    adjusted_gross_income: 40_000
+    tax_unit_itemizes: false
+    # Line 12b: min(500, 300); line 12c = 12,550 + 300.
+    charitable_deduction_for_non_itemizers: 300
+    taxable_income_deductions: 12_850
+    # Line 15: 40,000 - 12,850.
+    taxable_income: 27_150
+
+- name: Case 10, 2020 dependent's own gifts are not on the parent's return.
+  period: 2020
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 40_000
+      person2:
+        age: 16
+        charitable_cash_donations: 500
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NH
+  output:
+    # 62(a)(22) counts contributions "made by an eligible individual"; the
+    # child's gifts belong on the child's own return.
+    charitable_contributions_ald: 0
+    adjusted_gross_income: 40_000
+
+- name: Case 11, 2020 line 10b lowers the income that limits the tuition and fees deduction.
+  period: 2020
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 80_050
+        charitable_cash_donations: 300
+        qualified_tuition_expenses: 4_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: NH
+  output:
+    charitable_contributions_ald: 300
+    # 2020 Pub. 970 Worksheet 6-1: line 1 = 80,050, line 2 includes line 10b
+    # (300), MAGI = 79,750, over $65,000 but not over $80,000 for a single
+    # filer, so the deduction is limited to $2,000 (Form 8917 line 5).
+    capped_qualified_tuition_expenses_ald: 2_000
+    # Line 11: 80,050 - 300 - 2,000.
+    adjusted_gross_income: 77_750
+
+- name: Case 12, 2020 choice without branching weighs line 10b with the standard deduction.
+  period: 2020
+  input:
+    gov.simulation.branch_to_determine_itemization: false
+    people:
+      person1:
+        age: 40
+        employment_income: 60_000
+        deductible_mortgage_interest: 12_300
+        charitable_cash_donations: 300
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: NH
+  output:
+    # Case 5 without branching (as CI runs YAML tests): Schedule A 12,600 is
+    # less than the 12,400 standard deduction plus the 300 that not
+    # itemizing takes off AGI.
+    tax_unit_itemizes: false
+    charitable_contributions_ald: 300
+    adjusted_gross_income: 59_700
+    taxable_income: 47_300
+
+- name: Case 13, 2020 choice without branching counts wagering losses with Schedule A.
+  period: 2020
+  input:
+    gov.simulation.branch_to_determine_itemization: false
+    people:
+      person1:
+        age: 40
+        employment_income: 60_000
+        gambling_winnings: 1_000
+        gambling_losses: 1_000
+        deductible_mortgage_interest: 12_300
+        charitable_cash_donations: 300
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: NH
+  output:
+    # Itemizing takes 12,300 + 300 + 1,000 of wagering losses (Schedule A
+    # line 16) from income; not itemizing takes 12,400 + 300 (line 10b).
+    # 13,600 > 12,700, so the unit itemizes.
+    tax_unit_itemizes: true
+    wagering_losses_deduction: 1_000
+    charitable_contributions_ald: 0
+
+- name: Case 14, 2020 choice without branching counts the QBI deduction each choice allows.
+  period: 2020
+  input:
+    gov.simulation.branch_to_determine_itemization: false
+    people:
+      person1:
+        age: 40
+        employment_income: 126_000
+        partnership_s_corp_income: 1_000_000
+        sstb_self_employment_income: -950_000
+        w2_wages_from_qualified_business: 500_000
+        deductible_mortgage_interest: 12_300
+        charitable_cash_donations: 300
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: NH
+  output:
+    # The SSTB loss phases in with taxable income, so the QBI deduction is
+    # $10,380 when itemizing and $10,000 when not (Sol review r2). Itemizing
+    # leaves taxable income $153,020 against $153,300 without.
+    tax_unit_itemizes: true
+    taxable_income: 153_020
diff --git a/policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/itemizing/charitable_deduction_for_non_itemizers.yaml b/policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/itemizing/charitable_deduction_for_non_itemizers.yaml
index a14419484fa..2a7941e9543 100644
--- a/policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/itemizing/charitable_deduction_for_non_itemizers.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/itemizing/charitable_deduction_for_non_itemizers.yaml
@@ -6,32 +6,31 @@
   output:
     charitable_deduction_for_non_itemizers: 0
 
-- name: 2020 single filer more than limit
+- name: 2020 single filer, whose deduction is above the line instead
   period: 2020
   input:
     charitable_cash_donations: 400
     filing_status: SINGLE
-  # CARES Act §2204 set the non-itemizer cap at $300 for 2020, not $150.
-  # Per IRS Pub. 526 (2020) p.2, MFS was limited to $150 (sharing the
-  # joint $300 cap), but SINGLE/HoH/SURVIVING_SPOUSE get the full $300.
+  # 170(p) starts in 2021. The 2020 deduction for non-itemizers is the
+  # above-the-line charitable_contributions_ald (26 U.S.C. 62(a)(22)).
   output:
-    charitable_deduction_for_non_itemizers: 300
+    charitable_deduction_for_non_itemizers: 0
 
-- name: 2020 married filers more than limit
+- name: 2020 married filers, whose deduction is above the line instead
   period: 2020
   input:
     charitable_cash_donations: 700
     filing_status: JOINT
   output:
-    charitable_deduction_for_non_itemizers: 300
+    charitable_deduction_for_non_itemizers: 0
 
-- name: 2020 MFS filer capped at $150 (half of joint $300)
+- name: 2020 MFS filer, whose deduction is above the line instead
   period: 2020
   input:
     charitable_cash_donations: 400
     filing_status: SEPARATE
   output:
-    charitable_deduction_for_non_itemizers: 150
+    charitable_deduction_for_non_itemizers: 0
 
 - name: 2021 single filer less than limit
   period: 2021
diff --git a/policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/tax_unit_itemizes.yaml b/policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/tax_unit_itemizes.yaml
index 90e8017e8c4..63799f86996 100644
--- a/policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/tax_unit_itemizes.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/tax_unit_itemizes.yaml
@@ -55,6 +55,64 @@
   output:
     tax_unit_itemizes: False
 
+- name: 2021 without branching - compare itemized deductions with standard plus cash gifts
+  period: 2021
+  input:
+    gov.simulation.branch_to_determine_itemization: false
+    # Each triple is below, equal to, and above the 2021 Form 1040 line 12c
+    # total: standard deduction plus the cash gift allowed by 26 U.S.C. 170(p).
+    # Singles have full, partial, then zero gifts; joint filers repeat these.
+    filing_status: [SINGLE, SINGLE, SINGLE, SINGLE, SINGLE, SINGLE, SINGLE, SINGLE, SINGLE, JOINT, JOINT, JOINT, JOINT, JOINT, JOINT, JOINT, JOINT, JOINT]
+    standard_deduction: [12_550, 12_550, 12_550, 12_550, 12_550, 12_550, 12_550, 12_550, 12_550, 25_100, 25_100, 25_100, 25_100, 25_100, 25_100, 25_100, 25_100, 25_100]
+    charitable_cash_donations: [400, 400, 400, 150, 150, 150, 0, 0, 0, 700, 700, 700, 250, 250, 250, 0, 0, 0]
+    itemized_taxable_income_deductions: [12_849, 12_850, 12_851, 12_699, 12_700, 12_701, 12_549, 12_550, 12_551, 25_699, 25_700, 25_701, 25_349, 25_350, 25_351, 25_099, 25_100, 25_101]
+  output:
+    # Section 170(p): $300 per single return and $600 per joint return,
+    # limited to the eligible cash actually given.
+    charitable_deduction_for_non_itemizers: [300, 300, 300, 150, 150, 150, 0, 0, 0, 600, 600, 600, 250, 250, 250, 0, 0, 0]
+    tax_unit_itemizes: [false, false, true, false, false, true, false, false, true, false, false, true, false, false, true, false, false, true]
+
+- name: 2021 equal federal tax - deduction comparison includes the non-itemizer cash deduction
+  period: 2021
+  input:
+    gov.simulation.branch_to_determine_itemization: true
+    filing_status: SINGLE
+    standard_deduction: 12_550
+    charitable_cash_donations: 300
+    itemized_taxable_income_deductions: 12_699
+    tax_liability_if_itemizing: 0
+    tax_liability_if_not_itemizing: 0
+  output:
+    # 2021 Form 1040 line 12c: 12_550 + 300 under section 170(p) = 12_850.
+    tax_unit_itemizes: false
+
+- name: 2026 without branching - the cash deduction makes not itemizing preferable
+  period: 2026
+  input:
+    gov.simulation.branch_to_determine_itemization: false
+    people:
+      head:
+        age: 45
+        employment_income: 60_000
+        charitable_cash_donations: 1_000
+        deductible_mortgage_interest: 15_800
+    tax_units:
+      tax_unit:
+        members: [head]
+    households:
+      household:
+        members: [head]
+        state_code: NH
+  output:
+    # Section 170(b)(1)(I): 1_000 - 0.005 * 60_000 = 700 itemized gifts.
+    charitable_deduction: 700
+    itemized_taxable_income_deductions: 16_500
+    standard_deduction: 16_100
+    # Section 170(p): the non-itemizer instead deducts the full 1_000.
+    charitable_deduction_for_non_itemizers: 1_000
+    tax_unit_itemizes: false
+    taxable_income: 42_900
+
 - name: 2026 - the itemization choice uses the section 68 limitation net of the QBI deduction
   period: 2026
   absolute_error_margin: 0.01
diff --git a/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/cdcc/nyc_cdcc_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/cdcc/nyc_cdcc_eligible.yaml
index 8663b817733..b2701520f8d 100644
--- a/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/cdcc/nyc_cdcc_eligible.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/cdcc/nyc_cdcc_eligible.yaml
@@ -33,3 +33,27 @@
     adjusted_gross_income: 30_001
   output:
     nyc_cdcc_eligible: false
+
+- name: 2020 NYC child care credit tests recomputed federal AGI
+  period: 2020
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 30_100
+        charitable_cash_donations: 300
+      person2:
+        age: 3
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NY
+        in_nyc: true
+  output:
+    # Federal AGI 29,800 is under $30,000; recomputed federal AGI (IT-216
+    # line 9, IT-201 line 19a) is 30,100, over it.
+    adjusted_gross_income: 29_800
+    nyc_cdcc_eligible: false
diff --git a/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.yaml b/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.yaml
index 43eeabb49b8..badd48577b1 100644
--- a/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.yaml
@@ -349,3 +349,25 @@
   output:
     # $30 x 2.
     nyc_household_credit: 60
+
+- name: 2020 NYC household credit uses recomputed federal AGI
+  period: 2020
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 12_600
+        charitable_cash_donations: 300
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: NY
+        in_nyc: true
+  output:
+    # Federal AGI 12,300 is under the $12,500 single limit, but recomputed
+    # federal AGI (IT-201 line 19a) is 12,600, over it.
+    adjusted_gross_income: 12_300
+    nyc_household_credit: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/nyc_eitc.yaml b/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/nyc_eitc.yaml
index 10c2d656008..5b84c2e9e0a 100644
--- a/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/nyc_eitc.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/nyc_eitc.yaml
@@ -67,3 +67,28 @@
     #    0.18
     # 3. Allowable NYC EIC (multiply line 1 by line 2)
     nyc_eitc: 18
+
+- name: 2020 NYC EITC matches the federal credit recomputed with line 19a
+  period: 2020
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 40_800
+        taxable_interest_income: 1_000
+        charitable_cash_donations: 300
+      person2:
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NY
+        in_nyc: true
+  output:
+    # Recomputed federal AGI 41,800 is over the $41,756 one-child limit.
+    ny_recomputed_federal_agi: 41_800
+    nyc_eitc: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/school/nyc_school_credit_income.yaml b/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/school/nyc_school_credit_income.yaml
index f0dff0043a9..590b2877469 100644
--- a/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/school/nyc_school_credit_income.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/school/nyc_school_credit_income.yaml
@@ -108,3 +108,24 @@
     # distribution and income equals AGI.
     adjusted_gross_income: 300_000
     nyc_school_credit_income: 300_000
+
+- name: 2020 NYC school credit income uses recomputed federal AGI
+  period: 2020
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 250_100
+        charitable_cash_donations: 300
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: NY
+        in_nyc: true
+  output:
+    # Federal AGI 249,800; recomputed federal AGI (line 19a) 250,100.
+    adjusted_gross_income: 249_800
+    nyc_school_credit_income: 250_100
diff --git a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/deductions/standard/az_increased_standard_deduction_for_charitable_contributions.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/deductions/standard/az_increased_standard_deduction_for_charitable_contributions.yaml
index bb735ea8f16..330df92d435 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/deductions/standard/az_increased_standard_deduction_for_charitable_contributions.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/deductions/standard/az_increased_standard_deduction_for_charitable_contributions.yaml
@@ -117,3 +117,46 @@
     # charitable after credit = max($1,200 - $400, 0) = $800
     # rate (0) * 800 + min($800, $1,000 single cap) = $800
     az_increased_standard_deduction_for_charitable_contributions: 800
+
+- name: test for 2020 federal non-itemizer, whose line 10b deduction is subtracted
+  period: 2020
+  input:
+    state_code: AZ
+    charitable_deduction: 500
+    charitable_contributions_ald: 300
+    az_charitable_contributions_credit_potential: 0
+  output:
+    # 2020 worksheet: line 4C 500, line 5C 300, line 6C 0; 25% of 200.
+    az_increased_standard_deduction_for_charitable_contributions: 50
+
+- name: test for 2020 federal deduction and credit exceeding contributions
+  period: 2020
+  input:
+    state_code: AZ
+    charitable_deduction: 500
+    charitable_contributions_ald: 300
+    az_charitable_contributions_credit_potential: 400
+  output:
+    # max(500 - 300 - 400, 0) = 0
+    az_increased_standard_deduction_for_charitable_contributions: 0
+
+- name: test for 2020 household that gives $500 in cash and takes the federal standard deduction
+  period: 2020
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 40_000
+        charitable_cash_donations: 500
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: AZ
+  output:
+    charitable_contributions_ald: 300
+    charitable_deduction: 500
+    # 25% of (500 - 300)
+    az_increased_standard_deduction_for_charitable_contributions: 50
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ca/calepa/carb/cvrp/is_ca_cvrp_normal_rebate_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/ca/calepa/carb/cvrp/is_ca_cvrp_normal_rebate_eligible.yaml
index a544bb87454..562db883780 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ca/calepa/carb/cvrp/is_ca_cvrp_normal_rebate_eligible.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ca/calepa/carb/cvrp/is_ca_cvrp_normal_rebate_eligible.yaml
@@ -13,3 +13,25 @@
     adjusted_gross_income: 150_000
   output:
     is_ca_cvrp_normal_rebate_eligible: true
+
+- name: The 2020 charitable deduction for non-itemizers does not lower CVRP income.
+  period: 2020
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 150_200
+        charitable_cash_donations: 300
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: CA
+  output:
+    # Form 1040 line 11 is 150,200 - 300 = 149,900, but the CVRP manual
+    # counts income before adjustments (Form 1040 lines 1-7, Schedule 1
+    # lines 1-8): 150,200, over the $150,000 single cap.
+    adjusted_gross_income: 149_900
+    is_ca_cvrp_normal_rebate_eligible: false
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/ca_additions.yaml b/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/ca_additions.yaml
new file mode 100644
index 00000000000..1262441653f
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/ca_additions.yaml
@@ -0,0 +1,61 @@
+# 2020 Schedule CA (540) instructions, Part I, Section C, line 22, column B:
+# the federal Form 1040 line 10b charitable deduction is added back.
+# https://www.ftb.ca.gov/forms/2020/2020-540-booklet.pdf#page=48
+
+- name: Case 1, 2020 federal non-itemizer adds back the line 10b deduction.
+  period: 2020
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 40_000
+        charitable_cash_donations: 500
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: CA
+  output:
+    # Federal AGI 40,000 - 300 = 39,700; California adds the 300 back.
+    adjusted_gross_income: 39_700
+    ca_additions: 300
+    ca_agi: 40_000
+
+- name: Case 2, 2020 federal itemizer has no line 10b deduction to add back.
+  period: 2020
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 100_000
+        charitable_cash_donations: 500
+        deductible_mortgage_interest: 20_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: CA
+  output:
+    ca_additions: 0
+
+- name: Case 3, 2021 deduction for non-itemizers is below the line, so nothing is added back.
+  period: 2021
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 40_000
+        charitable_cash_donations: 500
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: CA
+  output:
+    ca_additions: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/in/tax/income/add_backs/in_add_backs.yaml b/policyengine_us/tests/policy/baseline/gov/states/in/tax/income/add_backs/in_add_backs.yaml
new file mode 100644
index 00000000000..b419fc8fd4a
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/in/tax/income/add_backs/in_add_backs.yaml
@@ -0,0 +1,39 @@
+# IC 6-3-1-3.5(a)(26) adds back the 2020 IRC 62(a)(22) charitable deduction
+# (Information Bulletin 119, code 120).
+# https://www.in.gov/dor/files/reference/ib119.pdf#page=2
+
+- name: Case 1, 2020 federal non-itemizer adds back the line 10b deduction.
+  period: 2020
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 40_000
+        charitable_cash_donations: 500
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: IN
+  output:
+    in_add_backs: 300
+
+- name: Case 2, 2021 deduction for non-itemizers is below the line, so nothing is added back.
+  period: 2021
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 40_000
+        charitable_cash_donations: 500
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: IN
+  output:
+    in_add_backs: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/ky_agi.yaml b/policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/ky_agi.yaml
new file mode 100644
index 00000000000..e2b8e09398d
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/ky_agi.yaml
@@ -0,0 +1,67 @@
+# 2020 Form 740 instructions, Schedule M line 5: contributions claimed on
+# federal Form 1040 line 10b are added back (in ky_agi, by each filer's part).
+# https://revenue.ky.gov/Forms/740%20Instructions%20Packet%205.7.21.pdf#page=27
+
+- name: Case 1, 2020 single federal non-itemizer adds back the line 10b deduction.
+  period: 2020
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 40_000
+        charitable_cash_donations: 500
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: KY
+  output:
+    adjusted_gross_income_person: 39_700
+    charitable_contributions_ald_person: 300
+    ky_agi: 40_000
+
+- name: Case 2, 2020 joint federal non-itemizers add back each spouse's own part of the deduction.
+  period: 2020
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 50_000
+        charitable_cash_donations: 1_000
+      person2:
+        age: 40
+        employment_income: 30_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: KY
+  output:
+    # The $300 deduction is person1's: only person1 gave. Federal person AGI
+    # deducts it from person1 (charitable_contributions_ald_person).
+    charitable_contributions_ald_person: [300, 0]
+    adjusted_gross_income_person: [49_700, 30_000]
+    ky_agi: [50_000, 30_000]
+
+- name: Case 3, 2021 deduction for non-itemizers is below the line, so nothing is added back.
+  period: 2021
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 40_000
+        charitable_cash_donations: 500
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: KY
+  output:
+    charitable_contributions_ald_person: 0
+    ky_agi: 40_000
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/adjusted_gross_income/ma_part_b_agi.yaml b/policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/adjusted_gross_income/ma_part_b_agi.yaml
index e350f4cb091..293904a7c0c 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/adjusted_gross_income/ma_part_b_agi.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/adjusted_gross_income/ma_part_b_agi.yaml
@@ -33,3 +33,25 @@
     # insurance deduction is left out too: it is on the child's own return.
     ma_part_b_gross_income: 40_000
     ma_part_b_agi: 40_000
+
+- name: The 2020 federal charitable deduction for non-itemizers does not reduce Part B AGI
+  period: 2020
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 40_000
+        charitable_cash_donations: 500
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: MA
+  output:
+    # Massachusetts follows Code 62(a) as in effect on January 1, 2005, so
+    # it does not adopt 62(a)(22) (TIR 20-9, B(6)).
+    adjusted_gross_income: 39_700
+    ma_part_b_agi: 40_000
diff --git a/policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/mi_household_resources.yaml b/policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/mi_household_resources.yaml
index 9e9345ba1a7..83f3615cf3a 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/mi_household_resources.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/mi_household_resources.yaml
@@ -1098,3 +1098,46 @@
   output:
     # Line 33: 10,000 - 1,000 = 9,000.
     mi_household_resources: 9_000
+
+- name: The 2020 charitable deduction for non-itemizers comes off household resources
+  # Michigan Treasury FAQ: for 2020 the charitable cash contribution "is a
+  # deduction from adjusted gross income and therefore Total Household
+  # Resources as well". U.S. Form 1040 line 10b: min(500, 300).
+  period: 2020
+  input:
+    people:
+      head:
+        age: 40
+        employment_income: 40_000
+        charitable_cash_donations: 500
+    tax_units:
+      tax_unit:
+        members: [head]
+    households:
+      household:
+        members: [head]
+        state_code: MI
+  output:
+    charitable_contributions_ald: 300
+    mi_household_resources: 39_700
+
+- name: The 2021 charitable deduction for non-itemizers is not taken from household resources
+  # The 2021 deduction is taken from AGI, so it is not a deduction from
+  # total household resources (Michigan Treasury FAQ).
+  period: 2021
+  input:
+    people:
+      head:
+        age: 40
+        employment_income: 40_000
+        charitable_cash_donations: 500
+    tax_units:
+      tax_unit:
+        members: [head]
+    households:
+      household:
+        members: [head]
+        state_code: MI
+  output:
+    charitable_deduction_for_non_itemizers: 300
+    mi_household_resources: 40_000
diff --git a/policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/additions/mn_additions.yaml b/policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/additions/mn_additions.yaml
new file mode 100644
index 00000000000..1ceb76062cb
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/additions/mn_additions.yaml
@@ -0,0 +1,59 @@
+# 2020 Schedule M1NC line 6 adds back the federal charitable deduction for
+# non-itemizers, through Form M1M line 16.
+# https://www.revenue.state.mn.us/sites/default/files/2024-02/m1nc_20.pdf#page=1
+
+- name: Case 1, 2020 federal non-itemizer adds back the line 10b deduction.
+  period: 2020
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 40_000
+        charitable_cash_donations: 500
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: MN
+  output:
+    mn_additions: 300
+
+- name: Case 2, 2021 deduction for non-itemizers is below the line, so nothing is added back.
+  period: 2021
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 40_000
+        charitable_cash_donations: 500
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: MN
+  output:
+    mn_additions: 0
+
+- name: Case 3, 2020 charitable addback combines with other Minnesota additions.
+  period: 2020
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 40_000
+        charitable_cash_donations: 500
+    tax_units:
+      tax_unit:
+        members: [person1]
+        mn_other_additions: 1_700
+    households:
+      household:
+        members: [person1]
+        state_code: MN
+  output:
+    charitable_contributions_ald: 300
+    mn_additions: 2_000
diff --git a/policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_amt_taxable_income.yaml b/policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_amt_taxable_income.yaml
index 0b04373bb34..1a70179489b 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_amt_taxable_income.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_amt_taxable_income.yaml
@@ -55,3 +55,27 @@
   output:
     mn_military_pension_subtraction: 50_000
     mn_amt_taxable_income: 200_000 - 50_000
+
+- name: MN AMT taxable income adds back the 2020 federal charitable deduction for non-itemizers
+  period: 2020
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 40_000
+        charitable_cash_donations: 500
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: MN
+  output:
+    # Federal AGI (M1MT line 1) = 40,000 - 300 (Form 1040 line 10b). Line 4
+    # includes Schedule M1NC line 6, the 300 added back (2020 M1MT
+    # instructions, file page 2). No itemizing, no subtractions.
+    adjusted_gross_income: 39_700
+    charitable_contributions_ald: 300
+    mn_itemizing: false
+    mn_amt_taxable_income: 40_000
diff --git a/policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_social_security_subtraction.yaml b/policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_social_security_subtraction.yaml
index 17cb6090594..e90fead9244 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_social_security_subtraction.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_social_security_subtraction.yaml
@@ -153,3 +153,35 @@
     # AGI equals the $86,410 threshold, so the simplified subtraction is not
     # reduced and the full $20,000 of taxable benefits is subtracted.
     mn_social_security_subtraction: 20_000
+
+- name: MN social security subtraction 2020 worksheet step 8 leaves out Form 1040 line 10b
+  absolute_error_margin: 0.01
+  period: 2020
+  input:
+    # 2020 Worksheet for line 39 constants (2020 M1M instructions, file
+    # page 8), as the parameters start in 2021.
+    gov.states.mn.tax.income.subtractions.social_security.income_amount.SINGLE: 62_090
+    gov.states.mn.tax.income.subtractions.social_security.alternative_amount.SINGLE: 4_090
+    people:
+      person1:
+        age: 67
+        employment_income: 65_000
+        social_security_retirement: 10_000
+        charitable_cash_donations: 300
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: MN
+  output:
+    charitable_contributions_ald: 300
+    # Federal: provisional income 65,000 - 300 + 5,000 = 69,700, so 85% of
+    # benefits, 8,500, are taxable.
+    tax_unit_taxable_social_security: 8_500
+    # Steps 1-3: 73,500 - 8,500 = 65,000; step 5: 5,000; step 7: 70,000;
+    # step 8: Schedule 1 lines 10-19 and 22 only, 0 (not line 10b);
+    # step 9: 70,000; step 11: 70,000 - 62,090 = 7,910; step 12: 1,582;
+    # step 14: 4,090 - 1,582 = 2,508; step 18: min(2,508, 8,500).
+    mn_social_security_subtraction: 2_508
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/nc_additions.yaml b/policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/nc_additions.yaml
new file mode 100644
index 00000000000..5ea3394f324
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/nc_additions.yaml
@@ -0,0 +1,59 @@
+# 2020 D-400 Schedule S, Part A, line 16: above-the-line qualified charitable
+# contribution deduction.
+# https://www.ncdor.gov/documents/files/2020-d-400-schedule-s-web/open#page=2
+
+- name: Case 1, 2020 federal non-itemizer adds back the line 10b deduction.
+  period: 2020
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 40_000
+        charitable_cash_donations: 500
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: NC
+  output:
+    nc_additions: 300
+
+- name: Case 2, 2021 deduction for non-itemizers is below the line, so nothing is added back.
+  period: 2021
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 40_000
+        charitable_cash_donations: 500
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: NC
+  output:
+    nc_additions: 0
+
+- name: Case 3, 2020 charitable addback combines with other North Carolina additions.
+  period: 2020
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 40_000
+        charitable_cash_donations: 500
+    tax_units:
+      tax_unit:
+        members: [person1]
+        nc_other_additions: 700
+    households:
+      household:
+        members: [person1]
+        state_code: NC
+  output:
+    charitable_contributions_ald: 300
+    nc_additions: 1_000
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/adjusted_gross_income/ny_recomputed_federal_agi.yaml b/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/adjusted_gross_income/ny_recomputed_federal_agi.yaml
new file mode 100644
index 00000000000..40355240a03
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/adjusted_gross_income/ny_recomputed_federal_agi.yaml
@@ -0,0 +1,72 @@
+# 2020 Form IT-201 instructions, line 19a worksheet (file page 16): recomputed
+# federal AGI is federal AGI plus the Form IT-558 addition adjustments. IT-558
+# addition A-003 (instructions, file page 2) adds back the IRC 62(a)(22)
+# charitable deduction, which New York did not adopt for 2020. New York AGI
+# starts from line 19a (IT-201 instructions, file page 17), and Form IT-196
+# lines 2 and 26 take the medical and miscellaneous floors from it.
+# https://www.tax.ny.gov/pdf/2020/inc/it201i_2020.pdf#page=16
+
+- name: Case 1, 2020 federal non-itemizer's line 10b deduction is added back on line 19a.
+  period: 2020
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 40_000
+        charitable_cash_donations: 500
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: NY
+  output:
+    # Federal AGI (IT-201 line 19) 40,000 - 300; line 19a adds the 300 back.
+    adjusted_gross_income: 39_700
+    ny_recomputed_federal_agi: 40_000
+    ny_additions: 0
+    ny_agi: 40_000
+
+- name: Case 2, 2020 IT-196 floors use recomputed federal AGI.
+  period: 2020
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 40_000
+        charitable_cash_donations: 300
+        other_medical_expenses: 6_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        total_misc_deductions: 10_000
+    households:
+      household:
+        members: [person1]
+        state_code: NY
+  output:
+    ny_recomputed_federal_agi: 40_000
+    # IT-196 line 3: 10% of line 19a = 4,000; 6,000 - 4,000.
+    ny_medical_expense_deduction: 2_000
+    # IT-196 line 26-27: 2% of line 19a = 800; 10,000 - 800.
+    ny_misc_deduction: 9_200
+
+- name: Case 3, 2021 recomputed federal AGI is federal AGI.
+  period: 2021
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 40_000
+        charitable_cash_donations: 500
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: NY
+  output:
+    adjusted_gross_income: 40_000
+    ny_recomputed_federal_agi: 40_000
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_ctc_pre_2024.yaml b/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_ctc_pre_2024.yaml
index d083f389a8d..03b750ec757 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_ctc_pre_2024.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_ctc_pre_2024.yaml
@@ -97,3 +97,126 @@
   output:
     ny_ctc: 330
     ny_ctc_pre_2024: 330
+
+- name: 2020 Empire State child credit recomputes the federal credit with line 19a
+  period: 2020
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 110_100
+        charitable_cash_donations: 300
+      person2:
+        age: 40
+      person3:
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: NY
+  output:
+    # Federal AGI 110,100 - 300 = 109,800; IT-201 line 19a adds the 300 back.
+    adjusted_gross_income: 109_800
+    ny_recomputed_federal_agi: 110_100
+    # IT-213 Worksheet A (2020 instructions, file page 2) with line 19a:
+    # 110,100 is over the $110,000 joint threshold; the excess rounds up to
+    # $1,000, so 5% = $50 off the $1,000 credit; 33% x 950 = 313.50.
+    ny_ctc_pre_2024: 313.5
+
+- name: 2020 Empire State child credit adds only the deduction to federal AGI, recomputing nothing else
+  period: 2020
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 67
+        employment_income: 62_690
+        social_security_retirement: 30_000
+        charitable_cash_donations: 300
+      person2:
+        age: 67
+        social_security_retirement: 30_000
+      person3:
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: NY
+  output:
+    # Line 19a = federal AGI as reported (with the taxable Social Security
+    # figured after line 10b) plus the 300: 109,521.50 + 300 = 109,821.50,
+    # under the $110,000 joint threshold, so 33% of the full $1,000 (Sol
+    # review r3).
+    adjusted_gross_income: 109_521.5
+    ny_recomputed_federal_agi: 109_821.5
+    ny_ctc_pre_2024: 330
+
+- name: 2020 Empire State child credit keeps the federal tax as reported
+  period: 2020
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 40
+        taxable_pension_income: 23_030
+        charitable_cash_donations: 300
+      person2:
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NY
+  output:
+    # IT-213 Worksheet A lines 7-8 take Form 1040 line 18 as reported: the
+    # federal tax is $408 (AGI 22,730, head of household), which limits the
+    # nonrefundable $1,000 credit; there are no earnings for the refundable
+    # part. 33% x 408 = 134.64 (Sol review r3).
+    income_tax_before_credits: 408
+    ny_ctc_pre_2024: 134.64
+
+- name: 2020 Empire State child credit carries the federal EITC as reported
+  period: 2020
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 67
+        employment_income: 3_000
+        taxable_pension_income: 52_925
+        charitable_cash_donations: 300
+      person2:
+        age: 67
+      person3:
+        age: 10
+      person4:
+        age: 10
+      person5:
+        age: 10
+      person6:
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4, person5, person6]
+    households:
+      household:
+        members: [person1, person2, person3, person4, person5, person6]
+        state_code: NY
+  output:
+    adjusted_gross_income: 55_625
+    ny_recomputed_federal_agi: 55_925
+    income_tax_before_credits: 2_992
+    # IT-213 Worksheet C line 7 carries federal Schedule 8812 line 13 as
+    # reported: the federal EITC as reported exceeds the $229.50 of payroll
+    # taxes, so the refundable part is zero, and the credit is 33% of the
+    # $2,992 of tax the nonrefundable part is limited to (Sol review r4).
+    ny_ctc_pre_2024: 987.36
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_eitc.yaml b/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_eitc.yaml
index 8ff2589fd60..56bdd57f9fc 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_eitc.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_eitc.yaml
@@ -199,3 +199,30 @@
     # 543 - 7.65% x (12,000 - 8,880) = 304.32; 30% = 91.30; less the $45
     # household credit (table 1, 7,000-20,000) = 46.30
     ny_eitc: 46.30
+
+- name: 2020 NY EITC matches the federal credit recomputed with line 19a
+  period: 2020
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 40_800
+        taxable_interest_income: 1_000
+        charitable_cash_donations: 300
+      person2:
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NY
+  output:
+    # Federal AGI 41,800 - 300 = 41,500, under the $41,756 one-child limit;
+    # recomputed federal AGI (line 19a) is 41,800, over it (2020 IT-215
+    # instructions, file page 2: recompute the federal credit with line 19a).
+    adjusted_gross_income: 41_500
+    ny_recomputed_federal_agi: 41_800
+    ny_eitc: 0
diff --git a/policyengine_us/tools/general.py b/policyengine_us/tools/general.py
index d2bd4f5fd5f..2f8254e327c 100644
--- a/policyengine_us/tools/general.py
+++ b/policyengine_us/tools/general.py
@@ -185,6 +185,22 @@ def filer_share(person, period, amounts):
     return where(total > 0, proportional, equal)
 
 
+def get_itemization_branch(tax_unit, period, itemizes: bool):
+    """
+    The branch of ``tax_unit``'s simulation that fixes ``tax_unit_itemizes``.
+
+    It is named ``itemizing`` or ``not_itemizing``. Every caller asks for the
+    same inputs, so they share one branch: the choice itself and the tax
+    liabilities it compares.
+    """
+    return get_override_branch(
+        tax_unit.simulation,
+        "itemizing" if itemizes else "not_itemizing",
+        period,
+        {"tax_unit_itemizes": np.full(tax_unit.count, itemizes, dtype=bool)},
+    )
+
+
 def sum_contained_tax_units(var, population, period):
     tax_unit = population.members.tax_unit.reference_entity
     values = tax_unit(var, period)
diff --git a/policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/above_the_line_deductions/capped_qualified_tuition_expenses_ald.py b/policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/above_the_line_deductions/capped_qualified_tuition_expenses_ald.py
index c634698f7e5..ac0389d9366 100644
--- a/policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/above_the_line_deductions/capped_qualified_tuition_expenses_ald.py
+++ b/policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/above_the_line_deductions/capped_qualified_tuition_expenses_ald.py
@@ -15,6 +15,8 @@ class capped_qualified_tuition_expenses_ald(Variable):
     )
     reference = (
         "https://www.irs.gov/pub/irs-pdf/f8917.pdf#page=2",
+        # 2020 Pub. 970, Worksheet 6-1, MAGI for the Tuition and Fees Deduction.
+        "https://www.irs.gov/pub/irs-prior/p970--2020.pdf#page=46",
         # Law was repealed starting tax year 2021.
         "https://irc.bloombergtax.com/public/uscode/doc/irc/section_222",
     )
@@ -53,6 +55,10 @@ def formula(tax_unit, period, parameters):
         for source in safe_sources:
             magi += not_dependent * max_(0, add(person, period, [source]))
         magi = tax_unit.sum(magi)
+        # 2020 Pub. 970 Worksheet 6-1 line 2 subtracts Form 1040 line 10b,
+        # the charitable deduction for non-itemizers, with the Schedule 1
+        # adjustments (which this simplified MAGI leaves out).
+        magi = magi - tax_unit("charitable_contributions_ald", period)
         p = parameters(period).gov.irs.deductions.tuition_and_fees
         joint = filing_status == filing_status.possible_values.JOINT
         cap = where(joint, p.joint.calc(magi), p.non_joint.calc(magi))
diff --git a/policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/above_the_line_deductions/charitable_contributions/charitable_contributions_ald.py b/policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/above_the_line_deductions/charitable_contributions/charitable_contributions_ald.py
new file mode 100644
index 00000000000..dc24903def4
--- /dev/null
+++ b/policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/above_the_line_deductions/charitable_contributions/charitable_contributions_ald.py
@@ -0,0 +1,52 @@
+from policyengine_us.model_api import *
+
+
+class charitable_contributions_ald(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Above-the-line charitable deduction for non-itemizers"
+    unit = USD
+    documentation = (
+        "Above-the-line deduction for cash charitable contributions by a tax "
+        "unit that does not itemize (26 U.S.C. 62(a)(22), 2020 Form 1040 line "
+        "10b), which reduces adjusted gross income. It applies to taxable "
+        "years beginning in 2020 only; the 2021 and later deductions for "
+        "non-itemizers (26 U.S.C. 170(p)) are taken from adjusted gross "
+        "income in charitable_deduction_for_non_itemizers. It counts the "
+        "head's and spouse's cash gifts to organizations described in "
+        "section 170(b)(1)(A); a dependent's gifts are on the dependent's "
+        "own return. The inputs do not separate gifts to supporting "
+        "organizations and donor advised funds, which 62(f)(2) excludes, so "
+        "they are counted. The $300 cap applies to every return, including "
+        "married filing separately: the 2020 Form 1040 instructions' $150 "
+        "for separate returns has no basis in the statute."
+    )
+    definition_period = YEAR
+    reference = (
+        # CARES Act sec. 2204: 26 U.S.C. 62(a)(22) and 62(f).
+        "https://www.congress.gov/116/plaws/publ136/PLAW-116publ136.pdf#page=65",
+        # 2020 Instructions for Form 1040, line 10b.
+        "https://www.irs.gov/pub/irs-prior/i1040gi--2020.pdf#page=30",
+    )
+
+    def formula(tax_unit, period, parameters):
+        # Only in years that list it among above-the-line deductions, where
+        # tax_unit_itemizes takes the itemization choice from branches.
+        # State additions that read it then never reach the choice in other
+        # years.
+        if (
+            "charitable_contributions_ald"
+            not in parameters(period).gov.irs.ald.deductions
+        ):
+            return 0
+        p = parameters(period).gov.irs.ald.charitable_contributions
+        # 62(f)(1): an eligible individual is one who does not elect to
+        # itemize deductions.
+        itemizes = tax_unit("tax_unit_itemizes", period)
+        # 62(f)(2): contributions made in cash to an organization described
+        # in section 170(b)(1)(A), by the head or spouse.
+        cash_donations = tax_unit_non_dep_add(
+            tax_unit, period, ["resolved_charitable_cash_donations_50_pct"]
+        )
+        filing_status = tax_unit("filing_status", period)
+        return ~itemizes * min_(cash_donations, p.cap[filing_status])
diff --git a/policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/above_the_line_deductions/charitable_contributions/charitable_contributions_ald_person.py b/policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/above_the_line_deductions/charitable_contributions/charitable_contributions_ald_person.py
new file mode 100644
index 00000000000..a925a24f78a
--- /dev/null
+++ b/policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/above_the_line_deductions/charitable_contributions/charitable_contributions_ald_person.py
@@ -0,0 +1,26 @@
+from policyengine_us.model_api import *
+
+
+class charitable_contributions_ald_person(Variable):
+    value_type = float
+    entity = Person
+    label = "Above-the-line charitable deduction for non-itemizers for each person"
+    unit = USD
+    documentation = (
+        "Each head's or spouse's part of the tax unit's 2020 above-the-line "
+        "charitable deduction (charitable_contributions_ald), in proportion "
+        "to their own cash gifts to organizations described in section "
+        "170(b)(1)(A), or equally when neither gave. 62(a)(22) counts the "
+        "contributions made by the eligible individual. A tax unit "
+        "dependent's part is zero."
+    )
+    definition_period = YEAR
+    reference = (
+        # CARES Act sec. 2204: 26 U.S.C. 62(a)(22) and 62(f).
+        "https://www.congress.gov/116/plaws/publ136/PLAW-116publ136.pdf#page=65",
+    )
+
+    def formula(person, period, parameters):
+        amount = person.tax_unit("charitable_contributions_ald", period)
+        own = person("resolved_charitable_cash_donations_50_pct", period)
+        return amount * filer_share(person, period, own)
diff --git a/policyengine_us/variables/gov/irs/income/taxable_income/deductions/itemizing/charitable_deduction_for_non_itemizers.py b/policyengine_us/variables/gov/irs/income/taxable_income/deductions/itemizing/charitable_deduction_for_non_itemizers.py
index a7fa661a339..a97dabd8e5d 100644
--- a/policyengine_us/variables/gov/irs/income/taxable_income/deductions/itemizing/charitable_deduction_for_non_itemizers.py
+++ b/policyengine_us/variables/gov/irs/income/taxable_income/deductions/itemizing/charitable_deduction_for_non_itemizers.py
@@ -6,9 +6,17 @@ class charitable_deduction_for_non_itemizers(Variable):
     entity = TaxUnit
     label = "Charitable deduction for non-itemizers"
     unit = USD
-    documentation = "Charitable deduction amount for non-itemizers."
+    documentation = (
+        "Charitable deduction for non-itemizers under 26 U.S.C. 170(p), taken "
+        "from adjusted gross income (2021 Form 1040 line 12b, and from 2026). "
+        "The 2020 deduction for non-itemizers is above the line: "
+        "charitable_contributions_ald."
+    )
     definition_period = YEAR
-    reference = "https://www.irs.gov/newsroom/expanded-tax-benefits-help-individuals-and-businesses-give-to-charity-during-2021-deductions-up-to-600-available-for-cash-donations-by-non-itemizers"
+    reference = (
+        "https://www.law.cornell.edu/uscode/text/26/170#p",
+        "https://www.irs.gov/newsroom/expanded-tax-benefits-help-individuals-and-businesses-give-to-charity-during-2021-deductions-up-to-600-available-for-cash-donations-by-non-itemizers",
+    )
 
     def formula(tax_unit, period, parameters):
         p = parameters(period).gov.irs.deductions.itemized.charity
diff --git a/policyengine_us/variables/gov/irs/income/taxable_income/deductions/tax_liability_if_itemizing.py b/policyengine_us/variables/gov/irs/income/taxable_income/deductions/tax_liability_if_itemizing.py
index bbfb5c097ba..532a205d3a4 100644
--- a/policyengine_us/variables/gov/irs/income/taxable_income/deductions/tax_liability_if_itemizing.py
+++ b/policyengine_us/variables/gov/irs/income/taxable_income/deductions/tax_liability_if_itemizing.py
@@ -9,11 +9,5 @@ class tax_liability_if_itemizing(Variable):
     definition_period = YEAR
 
     def formula(tax_unit, period, parameters):
-        simulation = tax_unit.simulation
-        itemized_branch = get_override_branch(
-            simulation,
-            "itemizing",
-            period,
-            {"tax_unit_itemizes": np.ones((tax_unit.count,), dtype=bool)},
-        )
-        return itemized_branch.calculate("income_tax", period)
+        branch = get_itemization_branch(tax_unit, period, itemizes=True)
+        return branch.calculate("income_tax", period)
diff --git a/policyengine_us/variables/gov/irs/income/taxable_income/deductions/tax_liability_if_not_itemizing.py b/policyengine_us/variables/gov/irs/income/taxable_income/deductions/tax_liability_if_not_itemizing.py
index 07279c5639b..1853e36cfd4 100644
--- a/policyengine_us/variables/gov/irs/income/taxable_income/deductions/tax_liability_if_not_itemizing.py
+++ b/policyengine_us/variables/gov/irs/income/taxable_income/deductions/tax_liability_if_not_itemizing.py
@@ -10,11 +10,5 @@ class tax_liability_if_not_itemizing(Variable):
     definition_period = YEAR
 
     def formula(tax_unit, period, parameters):
-        simulation = tax_unit.simulation
-        non_itemized_branch = get_override_branch(
-            simulation,
-            "not_itemizing",
-            period,
-            {"tax_unit_itemizes": np.zeros((tax_unit.count,), dtype=bool)},
-        )
-        return non_itemized_branch.calculate("income_tax", period)
+        branch = get_itemization_branch(tax_unit, period, itemizes=False)
+        return branch.calculate("income_tax", period)
diff --git a/policyengine_us/variables/gov/irs/income/taxable_income/deductions/tax_unit_itemizes.py b/policyengine_us/variables/gov/irs/income/taxable_income/deductions/tax_unit_itemizes.py
index ab7736c1835..30e413249e2 100644
--- a/policyengine_us/variables/gov/irs/income/taxable_income/deductions/tax_unit_itemizes.py
+++ b/policyengine_us/variables/gov/irs/income/taxable_income/deductions/tax_unit_itemizes.py
@@ -10,9 +10,42 @@ class tax_unit_itemizes(Variable):
     definition_period = YEAR
 
     def formula(tax_unit, period, parameters):
-        standard_deduction = tax_unit("standard_deduction", period)
-        limitation = parameters(period).gov.irs.deductions.itemized.limitation
-        if limitation.applies and limitation.obbb.applies:
+        p = parameters(period).gov.irs
+        limitation = p.deductions.itemized.limitation
+        if "charitable_contributions_ald" in p.ald.deductions:
+            # In 2020 a unit that does not itemize deducts charitable
+            # contributions above the line (26 U.S.C. 62(a)(22)), so adjusted
+            # gross income depends on the choice, and with it the itemized
+            # deductions it limits (the medical floor, the charitable
+            # ceiling) and any standard deduction that phases out with it.
+            # Each comes from the branch that makes that choice (the ones
+            # that also give the tax liabilities compared below).
+            itemizing = get_itemization_branch(tax_unit, period, itemizes=True)
+            not_itemizing = get_itemization_branch(tax_unit, period, itemizes=False)
+            # The deductions compared are everything each choice takes from
+            # gross income: every deduction from adjusted gross income on
+            # that side (with the qualified business income deduction and,
+            # for an itemizer, wagering losses), and, for not itemizing, the
+            # lower adjusted gross income (line 10b and what follows from it,
+            # such as taxable Social Security).
+            agi_reduction = itemizing.calculate(
+                "adjusted_gross_income", period
+            ) - not_itemizing.calculate("adjusted_gross_income", period)
+            itemized_deductions = itemizing.calculate(
+                "taxable_income_deductions_if_itemizing", period
+            )
+            standard_deduction = (
+                not_itemizing.calculate(
+                    "taxable_income_deductions_if_not_itemizing", period
+                )
+                + agi_reduction
+            )
+        elif limitation.applies and limitation.obbb.applies:
+            standard_deduction = add(
+                tax_unit,
+                period,
+                ["standard_deduction", "charitable_deduction_for_non_itemizers"],
+            )
             # The itemized deductions the unit would claim if it itemized.
             # The P.L. 119-21 section 68 limitation nets them of the
             # qualified business income deduction, which depends on the
@@ -20,16 +53,15 @@ def formula(tax_unit, period, parameters):
             # (the one that also gives tax_liability_if_itemizing).
             # Calculated before branching, so the branch inherits it.
             tax_unit("total_itemized_taxable_income_deductions", period)
-            itemizing_branch = get_override_branch(
-                tax_unit.simulation,
-                "itemizing",
+            itemized_deductions = get_itemization_branch(
+                tax_unit, period, itemizes=True
+            ).calculate("itemized_taxable_income_deductions", period)
+        else:
+            standard_deduction = add(
+                tax_unit,
                 period,
-                {"tax_unit_itemizes": np.ones((tax_unit.count,), dtype=bool)},
-            )
-            itemized_deductions = itemizing_branch.calculate(
-                "itemized_taxable_income_deductions", period
+                ["standard_deduction", "charitable_deduction_for_non_itemizers"],
             )
-        else:
             itemized_deductions = tax_unit("itemized_taxable_income_deductions", period)
         if parameters(period).gov.simulation.branch_to_determine_itemization:
             # determine federal itemization behavior by comparing tax liability
diff --git a/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/cdcc/nyc_cdcc_applicable_percentage.py b/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/cdcc/nyc_cdcc_applicable_percentage.py
index 2bec01f1e12..be2606ee535 100644
--- a/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/cdcc/nyc_cdcc_applicable_percentage.py
+++ b/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/cdcc/nyc_cdcc_applicable_percentage.py
@@ -17,7 +17,7 @@ def formula(tax_unit, period, parameters):
         # § 11-1706 Credits against tax (e).
 
         # First get federal AGI.
-        income = tax_unit("adjusted_gross_income", period)
+        income = tax_unit("ny_recomputed_federal_agi", period)
 
         # Then get the CDCC part of the parameter tree.
         p = parameters(period).gov.local.ny.nyc.tax.income.credits.cdcc
diff --git a/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/cdcc/nyc_cdcc_eligible.py b/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/cdcc/nyc_cdcc_eligible.py
index 0724bfa2e38..b028a199b7f 100644
--- a/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/cdcc/nyc_cdcc_eligible.py
+++ b/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/cdcc/nyc_cdcc_eligible.py
@@ -9,11 +9,11 @@ class nyc_cdcc_eligible(Variable):
     defined_for = "in_nyc"
 
     def formula(tax_unit, period, parameters):
-        # Eligibility is based on having a federal AGI below $30k
-        # and being an NYC full-time resident.
+        # Eligibility is based on having a recomputed federal AGI (IT-201
+        # line 19a) below $30k and being an NYC full-time resident.
 
         # First get their income.
-        income = tax_unit("adjusted_gross_income", period)
+        income = tax_unit("ny_recomputed_federal_agi", period)
 
         # Then get the CDCC part of the parameter tree.
         p = parameters(period).gov.local.ny.nyc.tax.income.credits.cdcc
diff --git a/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.py b/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.py
index c919d1626d0..3f470e086f5 100644
--- a/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.py
+++ b/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.py
@@ -10,9 +10,9 @@ class nyc_household_credit(Variable):
     defined_for = "in_nyc"
 
     def formula(tax_unit, period, parameters):
-        # First get their federal AGI.
-        # Technically based on recomputed AGI, which deviates slightly from federal AGI.
-        federal_agi = tax_unit("adjusted_gross_income", period)
+        # Recomputed federal AGI (IT-201 line 19a), which differs from
+        # federal AGI in 2020 by the charitable deduction for non-itemizers.
+        federal_agi = tax_unit("ny_recomputed_federal_agi", period)
 
         # Then get their filing status.
         filing_status = tax_unit("filing_status", period)
diff --git a/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/income_tax_elimination/nyc_income_tax_elimination_credit.py b/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/income_tax_elimination/nyc_income_tax_elimination_credit.py
index 96bf0cd4f4b..7af2af6eb63 100644
--- a/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/income_tax_elimination/nyc_income_tax_elimination_credit.py
+++ b/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/income_tax_elimination/nyc_income_tax_elimination_credit.py
@@ -22,7 +22,7 @@ def formula(tax_unit, period, parameters):
         # proportion to federal adjusted gross income above the threshold and
         # reaches zero at the phase-out width. Line 5 rounds the fraction to
         # the fourth decimal place.
-        agi = tax_unit("adjusted_gross_income", period)
+        agi = tax_unit("ny_recomputed_federal_agi", period)
         threshold = tax_unit(
             "nyc_income_tax_elimination_credit_income_threshold", period
         )
diff --git a/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/income_tax_elimination/nyc_income_tax_elimination_credit_eligible.py b/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/income_tax_elimination/nyc_income_tax_elimination_credit_eligible.py
index ba473a6818c..995dfeb3dbb 100644
--- a/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/income_tax_elimination/nyc_income_tax_elimination_credit_eligible.py
+++ b/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/income_tax_elimination/nyc_income_tax_elimination_credit_eligible.py
@@ -28,7 +28,7 @@ def formula(tax_unit, period, parameters):
         # § 1310(h)(1)(B) and (h)(2); line C: federal adjusted gross income
         # (§ 1310(h)(3)(B)) is no more than the phase-out width above the
         # threshold.
-        agi = tax_unit("adjusted_gross_income", period)
+        agi = tax_unit("ny_recomputed_federal_agi", period)
         threshold = tax_unit(
             "nyc_income_tax_elimination_credit_income_threshold", period
         )
diff --git a/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/nyc_eitc.py b/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/nyc_eitc.py
index 774f7369abc..99a817c8382 100644
--- a/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/nyc_eitc.py
+++ b/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/nyc_eitc.py
@@ -1,4 +1,7 @@
 from policyengine_us.model_api import *
+from policyengine_us.variables.gov.states.ny.tax.income.adjusted_gross_income.ny_recomputed_federal_agi import (
+    get_ny_recomputed_branch,
+)
 
 
 class nyc_eitc(Variable):
@@ -12,7 +15,13 @@ class nyc_eitc(Variable):
     def formula(tax_unit, period, parameters):
         # First get their NYAGI and EITC.
         ny_agi = tax_unit("ny_agi", period)
-        federal_eitc = tax_unit("eitc", period)
+        # The federal credit recomputed with recomputed federal AGI (IT-201
+        # line 19a; IT-215 instructions) when it differs from federal AGI.
+        branch = get_ny_recomputed_branch(tax_unit, period)
+        if branch is None:
+            federal_eitc = tax_unit("eitc", period)
+        else:
+            federal_eitc = branch.calculate("eitc", period)
 
         # Then get the EITC part of the parameter tree.
         p = parameters(period).gov.local.ny.nyc.tax.income.credits.eitc
diff --git a/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/school/nyc_school_credit_income.py b/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/school/nyc_school_credit_income.py
index 71e1de010c6..7e2a4fc06cf 100644
--- a/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/school/nyc_school_credit_income.py
+++ b/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/school/nyc_school_credit_income.py
@@ -20,13 +20,12 @@ def formula(tax_unit, period, parameters):
         # The credit uses income as defined in RPTL § 425(4)(b)(ii): federal
         # adjusted gross income reduced by distributions from individual
         # retirement accounts and annuities, to the extent included in
-        # federal adjusted gross income (IT-201 line 19 minus line 9; the
-        # 2022 instructions used recomputed federal AGI, line 19a, which is
-        # not modeled separately).
+        # federal adjusted gross income (IT-201 line 19 minus line 9; line 19a,
+        # recomputed federal AGI, in the 2020 and 2022 instructions).
         # Roth conversions are not identified as IRA-sourced, and individual
         # retirement annuity distributions recorded as pension income are not
         # identified separately, so both stay in income.
-        agi = tax_unit("adjusted_gross_income", period)
+        agi = tax_unit("ny_recomputed_federal_agi", period)
         p = parameters(period).gov.local.ny.nyc.tax.income.credits.school
         person = tax_unit.members
         # Federal gross income excludes dependents' income, so only the
diff --git a/policyengine_us/variables/gov/states/az/tax/income/deductions/standard/az_increased_standard_deduction_for_charitable_contributions.py b/policyengine_us/variables/gov/states/az/tax/income/deductions/standard/az_increased_standard_deduction_for_charitable_contributions.py
index 2855d2b092e..0817fa10030 100644
--- a/policyengine_us/variables/gov/states/az/tax/income/deductions/standard/az_increased_standard_deduction_for_charitable_contributions.py
+++ b/policyengine_us/variables/gov/states/az/tax/income/deductions/standard/az_increased_standard_deduction_for_charitable_contributions.py
@@ -6,7 +6,12 @@ class az_increased_standard_deduction_for_charitable_contributions(Variable):
     entity = TaxUnit
     label = "Arizona increased standard deduction for charitable contributions"
     unit = USD
-    reference = "https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01041.htm"
+    reference = (
+        "https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01041.htm",
+        # 2020 Form 140 booklet, Standard Deduction Increase for Charitable
+        # Contributions worksheet, Note 1 and line 5C.
+        "https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2020_140BOOKLET.pdf#page=25",
+    )
     definition_period = YEAR
     defined_for = StateCode.AZ
 
@@ -16,8 +21,16 @@ def formula(tax_unit, period, parameters):
         charitable_contributions_credit = tax_unit(
             "az_charitable_contributions_credit_potential", period
         )
+        # 2020 worksheet line 5C: contributions already deducted on the
+        # federal return by a filer who did not itemize (line 10b).
+        federal_non_itemizer_deduction = tax_unit(
+            "charitable_contributions_ald", period
+        )
         charitable_deduction_after_credit = max_(
-            charitable_deduction - charitable_contributions_credit, 0
+            charitable_deduction
+            - federal_non_itemizer_deduction
+            - charitable_contributions_credit,
+            0,
         )
         # Through TY2025, the add-on is a share of charitable contributions
         # (the rate). From TY2026 (HB 4168), the rate is zero and the add-on
diff --git a/policyengine_us/variables/gov/states/ca/calepa/carb/cvrp/is_ca_cvrp_normal_rebate_eligible.py b/policyengine_us/variables/gov/states/ca/calepa/carb/cvrp/is_ca_cvrp_normal_rebate_eligible.py
index e3be7b19789..ba63fa86196 100644
--- a/policyengine_us/variables/gov/states/ca/calepa/carb/cvrp/is_ca_cvrp_normal_rebate_eligible.py
+++ b/policyengine_us/variables/gov/states/ca/calepa/carb/cvrp/is_ca_cvrp_normal_rebate_eligible.py
@@ -9,12 +9,22 @@ class is_ca_cvrp_normal_rebate_eligible(Variable):
     documentation = (
         "Eligible for California Clean Vehicle Rebate Project (CVRP) normal rebate"
     )
-    reference = "https://cleanvehiclerebate.org/en/eligibility-guidelines"
+    reference = (
+        "https://cleanvehiclerebate.org/en/eligibility-guidelines",
+        # CVRP Implementation Manual: gross annual income is Form 1040 lines
+        # 1-7 and Schedule 1 lines 1-8, before adjustments.
+        "http://web.archive.org/web/20220305190415/https://cleanvehiclerebate.org/sites/default/files/docs/nav/transportation/cvrp/documents/CVRP-Implementation-Manual.pdf#page=13",
+    )
     defined_for = StateCode.CA
 
     def formula(person, period, parameters):
-        # AGI must be less than the threshold.
-        agi = person.tax_unit("adjusted_gross_income", period)
+        # AGI must be less than the threshold. The program counts income
+        # before adjustments, so the 2020 charitable deduction for
+        # non-itemizers (Form 1040 line 10b) does not lower it.
+        tax_unit = person.tax_unit
+        agi = tax_unit("adjusted_gross_income", period) + tax_unit(
+            "charitable_contributions_ald", period
+        )
         filing_status = person.tax_unit("filing_status", period)
         caps = parameters(period).gov.states.ca.calepa.carb.cvrp.income_cap
         return agi <= caps[filing_status]
diff --git a/policyengine_us/variables/gov/states/ca/tax/income/ca_additions.py b/policyengine_us/variables/gov/states/ca/tax/income/ca_additions.py
index 4a3d173fefa..8a0bee91b3e 100644
--- a/policyengine_us/variables/gov/states/ca/tax/income/ca_additions.py
+++ b/policyengine_us/variables/gov/states/ca/tax/income/ca_additions.py
@@ -7,10 +7,16 @@ class ca_additions(Variable):
     label = "CA AGI additions to federal AGI"
     unit = USD
     definition_period = YEAR
-    reference = "https://www.ftb.ca.gov/forms/2021/2021-540.pdf"
+    reference = (
+        "https://www.ftb.ca.gov/forms/2021/2021-540.pdf",
+        # 2020 Schedule CA (540) instructions, Part I, Section C, line 22,
+        # column B: the federal Form 1040 line 10b charitable deduction.
+        "https://www.ftb.ca.gov/forms/2020/2020-540-booklet.pdf#page=48",
+    )
     defined_for = StateCode.CA
     adds = [
         "ca_hsa_addition",
         "ca_educator_expense_addition",
         "ca_other_additions",
+        "charitable_contributions_ald",
     ]
diff --git a/policyengine_us/variables/gov/states/in/tax/income/add_backs/in_add_backs.py b/policyengine_us/variables/gov/states/in/tax/income/add_backs/in_add_backs.py
index 0c5500e464c..ca650e09e63 100644
--- a/policyengine_us/variables/gov/states/in/tax/income/add_backs/in_add_backs.py
+++ b/policyengine_us/variables/gov/states/in/tax/income/add_backs/in_add_backs.py
@@ -7,10 +7,16 @@ class in_add_backs(Variable):
     label = "Indiana add-backs"
     unit = USD
     definition_period = YEAR
-    reference = "http://iga.in.gov/legislative/laws/2021/ic/titles/006#6-3-1-3.5"
+    reference = (
+        "http://iga.in.gov/legislative/laws/2021/ic/titles/006#6-3-1-3.5",
+        # Information Bulletin 119: IC 6-3-1-3.5(a)(26) adds back the 2020
+        # IRC 62(a)(22) charitable deduction (code 120).
+        "https://www.in.gov/dor/files/reference/ib119.pdf#page=2",
+    )
     defined_for = StateCode.IN
 
     adds = [
+        "charitable_contributions_ald",
         "in_bonus_depreciation_add_back",
         "in_nol_add_back",
         "in_oos_municipal_obligation_interest_add_back",
diff --git a/policyengine_us/variables/gov/states/ky/tax/income/ky_agi.py b/policyengine_us/variables/gov/states/ky/tax/income/ky_agi.py
index baf0791882a..00dfde92c1f 100644
--- a/policyengine_us/variables/gov/states/ky/tax/income/ky_agi.py
+++ b/policyengine_us/variables/gov/states/ky/tax/income/ky_agi.py
@@ -8,12 +8,18 @@ class ky_agi(Variable):
     unit = USD
     definition_period = YEAR
     reference = (
-        "https://revenue.ky.gov/Forms/740%20Packet%20Instructions%205-9-23.pdf#page=11"
+        "https://revenue.ky.gov/Forms/740%20Packet%20Instructions%205-9-23.pdf#page=11",
+        # 2020 Form 740 instructions, Schedule M line 5: contributions
+        # claimed on federal Form 1040 line 10b are added back.
+        "https://revenue.ky.gov/Forms/740%20Instructions%20Packet%205.7.21.pdf#page=27",
     )
     defined_for = StateCode.KY
 
     adds = [
         "ky_additions",
         "ky_federal_agi",
+        # Schedule M line 5 (2020): the federal charitable deduction for
+        # non-itemizers, in the part ky_federal_agi deducts from each filer.
+        "charitable_contributions_ald_person",
     ]
     subtracts = ["ky_subtractions"]
diff --git a/policyengine_us/variables/gov/states/mn/tax/income/amt/mn_amt_taxable_income.py b/policyengine_us/variables/gov/states/mn/tax/income/amt/mn_amt_taxable_income.py
index eac3dca4bfc..14b5f968ce9 100644
--- a/policyengine_us/variables/gov/states/mn/tax/income/amt/mn_amt_taxable_income.py
+++ b/policyengine_us/variables/gov/states/mn/tax/income/amt/mn_amt_taxable_income.py
@@ -12,11 +12,20 @@ class mn_amt_taxable_income(Variable):
         "https://www.revenue.state.mn.us/sites/default/files/2023-01/m1mt_22.pdf",
         # 2024 Schedule M1MT, line 12
         "https://www.revenue.state.mn.us/sites/default/files/2025-07/m1mt-24.pdf#page=1",
+        # 2020 Schedule M1MT instructions, line 4: includes Schedule M1NC
+        # line 6, the federal charitable deduction for non-itemizers.
+        "https://www.revenue.state.mn.us/sites/default/files/2023-02/m1mt_20.pdf#page=2",
+        # Laws 2023, ch. 1, sec. 22(c)(2) and (d)(2): the addition applies
+        # to alternative minimum taxable income.
+        "https://www.revisor.mn.gov/laws/2023/0/Session+Law/Chapter/1/",
     )
     defined_for = StateCode.MN
 
     def formula(tax_unit, period, parameters):
         fagi = tax_unit("adjusted_gross_income", period)
+        # Line 4 adds back the 2020 federal charitable deduction for
+        # non-itemizers (Schedule M1NC line 6).
+        charitable_addition = tax_unit("charitable_contributions_ald", period)
         itemizing = tax_unit("mn_itemizing", period)
         SOME_DEDUCTIONS = [
             "charitable_deduction",
@@ -33,4 +42,4 @@ def formula(tax_unit, period, parameters):
             "mn_military_pension_subtraction",
         ]
         amt_subs = add(tax_unit, period, AMT_SUBTRACTIONS)
-        return fagi - some_itm_deds - amt_subs
+        return fagi + charitable_addition - some_itm_deds - amt_subs
diff --git a/policyengine_us/variables/gov/states/mn/tax/income/subtractions/mn_social_security_subtraction.py b/policyengine_us/variables/gov/states/mn/tax/income/subtractions/mn_social_security_subtraction.py
index 74d3c37ea4f..e6739183eee 100644
--- a/policyengine_us/variables/gov/states/mn/tax/income/subtractions/mn_social_security_subtraction.py
+++ b/policyengine_us/variables/gov/states/mn/tax/income/subtractions/mn_social_security_subtraction.py
@@ -10,6 +10,9 @@ class mn_social_security_subtraction(Variable):
     reference = (
         "https://www.taxformfinder.org/forms/2021/2021-minnesota-form-m1m.pdf",
         "https://www.revenue.state.mn.us/sites/default/files/2024-01/m1m-22.pdf",
+        # 2020 Schedule M1M instructions, line 12 worksheet, step 8: federal
+        # Schedule 1 adjustments only, not Form 1040 line 10b.
+        "https://www.revenue.state.mn.us/sites/default/files/2024-01/m1m_20.pdf#page=8",
     )
     defined_for = StateCode.MN
 
@@ -47,7 +50,10 @@ def formula(tax_unit, period, parameters):
         sum_income = adj_income + oasdi_amount + tax_exempt_int
         us_ald = tax_unit("above_the_line_deductions", period)
         student_loan_int = add(tax_unit, period, ["student_loan_interest"])
-        mn_ald = max_(0, us_ald - student_loan_int)
+        # Step 8 counts the Schedule 1 adjustments, so not the 2020
+        # charitable deduction for non-itemizers (Form 1040 line 10b).
+        charitable_ald = tax_unit("charitable_contributions_ald", period)
+        mn_ald = max_(0, us_ald - student_loan_int - charitable_ald)
         income = max_(0, sum_income - mn_ald)
         net_income = max_(0, income - income_amount)
         alt_sub_amt = max_(0, alt_amount - (net_income * p.net_income_fraction))
diff --git a/policyengine_us/variables/gov/states/nc/tax/income/nc_additions.py b/policyengine_us/variables/gov/states/nc/tax/income/nc_additions.py
index a29bb042fbb..e81d1724624 100644
--- a/policyengine_us/variables/gov/states/nc/tax/income/nc_additions.py
+++ b/policyengine_us/variables/gov/states/nc/tax/income/nc_additions.py
@@ -7,6 +7,11 @@ class nc_additions(Variable):
     label = "North Carolina additions to the adjusted gross income"
     unit = USD
     definition_period = YEAR
+    reference = (
+        # 2020 D-400 Schedule S, Part A, line 16: above-the-line qualified
+        # charitable contribution deduction.
+        "https://www.ncdor.gov/documents/files/2020-d-400-schedule-s-web/open#page=2",
+    )
     defined_for = StateCode.NC
 
-    adds = ["nc_other_additions"]
+    adds = ["nc_other_additions", "charitable_contributions_ald"]
diff --git a/policyengine_us/variables/gov/states/ny/tax/income/adjusted_gross_income/ny_agi.py b/policyengine_us/variables/gov/states/ny/tax/income/adjusted_gross_income/ny_agi.py
index e8ca05d62ae..ef552b070d2 100644
--- a/policyengine_us/variables/gov/states/ny/tax/income/adjusted_gross_income/ny_agi.py
+++ b/policyengine_us/variables/gov/states/ny/tax/income/adjusted_gross_income/ny_agi.py
@@ -10,5 +10,6 @@ class ny_agi(Variable):
     reference = "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-132.1"
     defined_for = StateCode.NY
 
-    adds = ["adjusted_gross_income", "ny_additions"]
+    # IT-201 line 19a, recomputed federal AGI, plus the New York additions.
+    adds = ["ny_recomputed_federal_agi", "ny_additions"]
     subtracts = ["ny_agi_subtractions"]
diff --git a/policyengine_us/variables/gov/states/ny/tax/income/adjusted_gross_income/ny_disability_income_exclusion.py b/policyengine_us/variables/gov/states/ny/tax/income/adjusted_gross_income/ny_disability_income_exclusion.py
index fbad7a5fead..ee398ae9f00 100644
--- a/policyengine_us/variables/gov/states/ny/tax/income/adjusted_gross_income/ny_disability_income_exclusion.py
+++ b/policyengine_us/variables/gov/states/ny/tax/income/adjusted_gross_income/ny_disability_income_exclusion.py
@@ -40,7 +40,7 @@ def formula(person, period, parameters):
         # Lines 1-10: each person's pay at most $100 a week, reduced dollar
         # for dollar by federal AGI above $15,000.
         excludable = tax_unit.sum(min_(disability_pay, p.cap))
-        agi = tax_unit("adjusted_gross_income", period)
+        agi = tax_unit("ny_recomputed_federal_agi", period)
         exclusion = max_(0, excludable - max_(0, agi - p.reduction_threshold))
         # Line 11: spouses share it in proportion to their disability pay.
         total_pay = tax_unit.sum(disability_pay)
diff --git a/policyengine_us/variables/gov/states/ny/tax/income/adjusted_gross_income/ny_recomputed_federal_agi.py b/policyengine_us/variables/gov/states/ny/tax/income/adjusted_gross_income/ny_recomputed_federal_agi.py
new file mode 100644
index 00000000000..c48ea7adf07
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ny/tax/income/adjusted_gross_income/ny_recomputed_federal_agi.py
@@ -0,0 +1,67 @@
+from policyengine_us.model_api import *
+
+
+def get_ny_recomputed_branch(tax_unit, period, keep_reported_tax_and_eitc=False):
+    """
+    The branch whose federal adjusted gross income is New York's recomputed
+    federal AGI (Form IT-201 line 19a), or None when the two are equal for
+    every tax unit.
+
+    New York matches federal credits computed with line 19a (the IT-213 and
+    IT-215 recomputations). Line 19a is federal AGI as reported plus the Form
+    IT-558 additions, of which the model has one, A-003, the 2020 federal
+    charitable deduction for non-itemizers. Nothing else on the federal
+    return is recomputed, so the branch sets adjusted gross income to line
+    19a and keeps each unit's federal itemization choice. The deduction is
+    zero in the branch, which already counts it in adjusted gross income.
+
+    With ``keep_reported_tax_and_eitc``, for the Empire State child credit,
+    the branch also keeps income tax before credits (Form 1040 line 18,
+    which IT-213 Worksheet A takes as reported) and the federal earned income
+    credit (which Schedule 8812 lines 12-13, carried by IT-213 Worksheet C
+    line 7, take as reported). The New York and New York City EITC branch
+    does not read the tax: New York City income tax enters the federal
+    deduction for state and local taxes.
+    """
+    deduction = tax_unit("charitable_contributions_ald", period)
+    if not deduction.any():
+        return None
+    overrides = {
+        "adjusted_gross_income": tax_unit("ny_recomputed_federal_agi", period),
+        "charitable_contributions_ald": np.zeros(tax_unit.count),
+        "tax_unit_itemizes": tax_unit("tax_unit_itemizes", period),
+    }
+    name = "ny_recomputed_federal_agi"
+    if keep_reported_tax_and_eitc:
+        overrides["income_tax_before_credits"] = tax_unit(
+            "income_tax_before_credits", period
+        )
+        overrides["eitc"] = tax_unit("eitc", period)
+        name = "ny_recomputed_federal_agi_for_child_credit"
+    return get_override_branch(tax_unit.simulation, name, period, overrides)
+
+
+class ny_recomputed_federal_agi(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "New York recomputed federal adjusted gross income"
+    unit = USD
+    documentation = (
+        "Federal adjusted gross income as reported, plus the Form IT-558 "
+        "addition adjustments and less its subtraction adjustments (Form "
+        "IT-201 line 19a). New York AGI, the credits and the itemized "
+        "deduction floors and limitation start from it. The adjustment "
+        "modeled is A-003: the 2020 federal charitable deduction for "
+        "non-itemizers (IRC 62(a)(22)), which New York did not adopt."
+    )
+    definition_period = YEAR
+    reference = (
+        # 2020 IT-201 instructions, line 19a worksheet.
+        "https://www.tax.ny.gov/pdf/2020/inc/it201i_2020.pdf#page=16",
+        # 2020 IT-558 instructions, addition A-003.
+        "https://www.tax.ny.gov/pdf/2020/inc/it558i_2020.pdf#page=2",
+    )
+    # Not limited to New York: its readers are, and New York City residents
+    # are New York residents.
+
+    adds = ["adjusted_gross_income", "charitable_contributions_ald"]
diff --git a/policyengine_us/variables/gov/states/ny/tax/income/credits/cdcc/ny_cdcc_federal_rate.py b/policyengine_us/variables/gov/states/ny/tax/income/credits/cdcc/ny_cdcc_federal_rate.py
index 8b109c5074e..d230a05aac8 100644
--- a/policyengine_us/variables/gov/states/ny/tax/income/credits/cdcc/ny_cdcc_federal_rate.py
+++ b/policyengine_us/variables/gov/states/ny/tax/income/credits/cdcc/ny_cdcc_federal_rate.py
@@ -20,6 +20,6 @@ def formula(tax_unit, period, parameters):
         # AGI for all years. New York does not use the federal Form 2441
         # rate, so the 2021 ARPA rates do not apply.
         p = parameters(period).gov.states.ny.tax.income.credits.cdcc.federal_rate
-        agi = tax_unit("adjusted_gross_income", period)
+        agi = tax_unit("ny_recomputed_federal_agi", period)
         steps = np.ceil(max_(0, agi - p.start) / p.increment)
         return max_(p.min, p.max - steps * p.step)
diff --git a/policyengine_us/variables/gov/states/ny/tax/income/credits/ctc/ny_additional_ctc.py b/policyengine_us/variables/gov/states/ny/tax/income/credits/ctc/ny_additional_ctc.py
index 3055b122085..9e3a1cd425e 100644
--- a/policyengine_us/variables/gov/states/ny/tax/income/credits/ctc/ny_additional_ctc.py
+++ b/policyengine_us/variables/gov/states/ny/tax/income/credits/ctc/ny_additional_ctc.py
@@ -11,7 +11,7 @@ class ny_additional_ctc(Variable):
     defined_for = StateCode.NY
 
     def formula(tax_unit, period, parameters):
-        agi = tax_unit("adjusted_gross_income", period)
+        agi = tax_unit("ny_recomputed_federal_agi", period)
         p = parameters(period).gov.states.ny.tax.income.credits.ctc.additional
         match = p.amount.calc(agi)
         base_ctc = tax_unit("ny_ctc", period)
diff --git a/policyengine_us/variables/gov/states/ny/tax/income/credits/ctc/ny_ctc_post_2024_phase_out.py b/policyengine_us/variables/gov/states/ny/tax/income/credits/ctc/ny_ctc_post_2024_phase_out.py
index a77307116da..bd3bbbb2040 100644
--- a/policyengine_us/variables/gov/states/ny/tax/income/credits/ctc/ny_ctc_post_2024_phase_out.py
+++ b/policyengine_us/variables/gov/states/ny/tax/income/credits/ctc/ny_ctc_post_2024_phase_out.py
@@ -13,7 +13,7 @@ class ny_ctc_post_2024_phase_out(Variable):
 
     def formula(tax_unit, period, parameters):
         p = parameters(period).gov.states.ny.tax.income.credits.ctc
-        agi = tax_unit("adjusted_gross_income", period)
+        agi = tax_unit("ny_recomputed_federal_agi", period)
         filing_status = tax_unit("filing_status", period)
         base_credit = tax_unit("ny_ctc_post_2024_base", period)
 
diff --git a/policyengine_us/variables/gov/states/ny/tax/income/credits/ctc/ny_ctc_pre_2024.py b/policyengine_us/variables/gov/states/ny/tax/income/credits/ctc/ny_ctc_pre_2024.py
index 24c4fd4914c..b032548edef 100644
--- a/policyengine_us/variables/gov/states/ny/tax/income/credits/ctc/ny_ctc_pre_2024.py
+++ b/policyengine_us/variables/gov/states/ny/tax/income/credits/ctc/ny_ctc_pre_2024.py
@@ -3,6 +3,9 @@
     CREDIT_DEPENDENT_VARIABLES,
     get_pre_tcja_ctc_tbs,
 )
+from policyengine_us.variables.gov.states.ny.tax.income.adjusted_gross_income.ny_recomputed_federal_agi import (
+    get_ny_recomputed_branch,
+)
 
 
 class ny_ctc_pre_2024(Variable):
@@ -14,14 +17,18 @@ class ny_ctc_pre_2024(Variable):
     )
     unit = USD
     definition_period = YEAR
-    reference = "https://www.nysenate.gov/legislation/laws/TAX/606"  # (c-1)
+    reference = (
+        "https://www.nysenate.gov/legislation/laws/TAX/606",  # (c-1)
+        # 2020 IT-213 instructions: the credit uses recomputed federal AGI.
+        "https://www.tax.ny.gov/pdf/2020/inc/it213i_2020.pdf#page=2",
+    )
     defined_for = "ny_ctc_pre_2024_eligible"
 
     def formula(tax_unit, period, parameters):
         p = parameters(period).gov.states.ny.tax.income.credits.ctc
         person = tax_unit.members
         age = person("age", period)
-        agi = tax_unit("adjusted_gross_income", period)
+        agi = tax_unit("ny_recomputed_federal_agi", period)
 
         # Original CTC rules (pre-2025 and post-2027)
         if not p.pre_tcja:
@@ -31,7 +38,13 @@ def formula(tax_unit, period, parameters):
         else:
             # Initialize pre-TCJA CTC branch with cached pinned parameters
             # (one clone per process; see tools/pinned_tbs.py, issue #8114).
-            simulation = tax_unit.simulation
+            # IT-213 Worksheet A computes the federal credit with recomputed
+            # federal AGI (IT-201 line 19a), so the branch starts from the
+            # one where federal AGI is line 19a when they differ.
+            recomputed = get_ny_recomputed_branch(
+                tax_unit, period, keep_reported_tax_and_eitc=True
+            )
+            simulation = tax_unit.simulation if recomputed is None else recomputed
             pre_tcja_ctc = get_branch_for_period(simulation, "pre_tcja_ctc", period)
             pre_tcja_ctc.tax_benefit_system = get_pre_tcja_ctc_tbs(
                 simulation.tax_benefit_system
diff --git a/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_eitc.py b/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_eitc.py
index 20c38b23cdb..c2abee94cf2 100644
--- a/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_eitc.py
+++ b/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_eitc.py
@@ -1,5 +1,8 @@
 from policyengine_us.model_api import *
 from policyengine_us.tools.pinned_tbs import get_pre_arpa_eitc_tbs
+from policyengine_us.variables.gov.states.ny.tax.income.adjusted_gross_income.ny_recomputed_federal_agi import (
+    get_ny_recomputed_branch,
+)
 
 
 class ny_eitc(Variable):
@@ -11,6 +14,9 @@ class ny_eitc(Variable):
     reference = (
         "https://www.nysenate.gov/legislation/laws/TAX/606",  # (d)
         "https://www.tax.ny.gov/pdf/2021/inc/it215i_2021.pdf",
+        # 2020 IT-215 instructions: recompute the federal credit with line
+        # 19a when lines 19 and 19a differ.
+        "https://www.tax.ny.gov/pdf/2020/inc/it215i_2020.pdf#page=2",
     )
     defined_for = StateCode.NY
 
@@ -32,7 +38,13 @@ def formula(tax_unit, period, parameters):
                     branch.delete_arrays(variable)
             federal_eitc = branch.tax_unit("eitc", period)
         else:
-            federal_eitc = tax_unit("eitc", period)
+            # IT-215: the federal credit recomputed with recomputed federal
+            # AGI (IT-201 line 19a) when it differs from federal AGI.
+            branch = get_ny_recomputed_branch(tax_unit, period)
+            if branch is None:
+                federal_eitc = tax_unit("eitc", period)
+            else:
+                federal_eitc = branch.calculate("eitc", period)
         tentative_nys_eitc = federal_eitc * p.eitc.match
         income_tax_before_credits = tax_unit("ny_income_tax_before_credits", period)
         household_credit = tax_unit("ny_household_credit", period)
diff --git a/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_household_credit_potential.py b/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_household_credit_potential.py
index b71524d37c8..d6e79046274 100644
--- a/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_household_credit_potential.py
+++ b/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_household_credit_potential.py
@@ -18,7 +18,7 @@ def formula(tax_unit, period, parameters):
         agi = add(
             tax_unit,
             period,
-            ["adjusted_gross_income", "spouse_separate_adjusted_gross_income"],
+            ["ny_recomputed_federal_agi", "spouse_separate_adjusted_gross_income"],
         )
         # Single filers: based only on AGI.
         single = filing_status == filing_statuses.SINGLE
diff --git a/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_household_gross_income.py b/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_household_gross_income.py
index 9137289a93e..6bae9a74f09 100644
--- a/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_household_gross_income.py
+++ b/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_household_gross_income.py
@@ -28,7 +28,8 @@ def formula(tax_unit, period, parameters):
         # Form IT-214, Step 3 "Determine household gross income" (line 16 =
         # sum of lines 9 through 15). Line 9 is federal AGI; the remaining
         # lines add income that is not already in AGI, "even if not taxable."
-        agi = tax_unit("adjusted_gross_income", period)  # line 9
+        # Line 9: recomputed federal AGI (IT-201 line 19a; IT-214 instructions).
+        agi = tax_unit("ny_recomputed_federal_agi", period)
         person = tax_unit.members
         # Line 11: Social Security payments not included on line 9 (i.e. the
         # portion of benefits not taxed federally). Line 11 instructions:
diff --git a/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_real_property_tax_credit.py b/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_real_property_tax_credit.py
index ed140e803bf..43a138072ee 100644
--- a/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_real_property_tax_credit.py
+++ b/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_real_property_tax_credit.py
@@ -42,7 +42,7 @@ def formula(tax_unit, period, parameters):
         if rptc.uses_household_gross_income:
             income = tax_unit("ny_household_gross_income", period)
         else:
-            income = tax_unit("adjusted_gross_income", period)
+            income = tax_unit("ny_recomputed_federal_agi", period)
         # IT-214: "Your federal adjusted gross income cannot be an amount less
         # than zero. If the amount is less than zero, enter 0."
         income = max_(income, 0)
diff --git a/policyengine_us/variables/gov/states/ny/tax/income/taxable_income/deductions/itemized/phase_out/ny_itemized_deductions_phase_out.py b/policyengine_us/variables/gov/states/ny/tax/income/taxable_income/deductions/itemized/phase_out/ny_itemized_deductions_phase_out.py
index 9e160b62047..db906ce1a2f 100644
--- a/policyengine_us/variables/gov/states/ny/tax/income/taxable_income/deductions/itemized/phase_out/ny_itemized_deductions_phase_out.py
+++ b/policyengine_us/variables/gov/states/ny/tax/income/taxable_income/deductions/itemized/phase_out/ny_itemized_deductions_phase_out.py
@@ -79,7 +79,7 @@ def formula(tax_unit, period, parameters):
         # The defined_for guard already restricts this to filers whose federal
         # AGI exceeds the applicable amount (worksheet line 7), so the excess is
         # positive; max_ guards the vectorized boundary.
-        agi = tax_unit("adjusted_gross_income", period)
+        agi = tax_unit("ny_recomputed_federal_agi", period)
         filing_status = tax_unit("filing_status", period)
         applicable_amount = p.start[filing_status]
         agi_excess = max_(agi - applicable_amount, 0)
diff --git a/policyengine_us/variables/gov/states/ny/tax/income/taxable_income/deductions/itemized/phase_out/ny_itemized_deductions_phase_out_applies.py b/policyengine_us/variables/gov/states/ny/tax/income/taxable_income/deductions/itemized/phase_out/ny_itemized_deductions_phase_out_applies.py
index 414bda3c7e6..237ca558263 100644
--- a/policyengine_us/variables/gov/states/ny/tax/income/taxable_income/deductions/itemized/phase_out/ny_itemized_deductions_phase_out_applies.py
+++ b/policyengine_us/variables/gov/states/ny/tax/income/taxable_income/deductions/itemized/phase_out/ny_itemized_deductions_phase_out_applies.py
@@ -19,7 +19,7 @@ def formula(tax_unit, period, parameters):
         # the pre-TCJA federal 26 U.S.C. § 68(b) applicable amount, which NY
         # continues to inflation-adjust.
         p = parameters(period).gov.states.ny.tax.income.deductions.itemized.phase_out
-        agi = tax_unit("adjusted_gross_income", period)
+        agi = tax_unit("ny_recomputed_federal_agi", period)
         filing_status = tax_unit("filing_status", period)
         applicable_amount = p.start[filing_status]
         return agi > applicable_amount
diff --git a/policyengine_us/variables/gov/states/ny/tax/income/taxable_income/deductions/itemized/pre_tcja/ny_casualty_loss_deduction.py b/policyengine_us/variables/gov/states/ny/tax/income/taxable_income/deductions/itemized/pre_tcja/ny_casualty_loss_deduction.py
index b179c6f0fab..21af7553b5f 100644
--- a/policyengine_us/variables/gov/states/ny/tax/income/taxable_income/deductions/itemized/pre_tcja/ny_casualty_loss_deduction.py
+++ b/policyengine_us/variables/gov/states/ny/tax/income/taxable_income/deductions/itemized/pre_tcja/ny_casualty_loss_deduction.py
@@ -24,6 +24,7 @@ def formula(tax_unit, period, parameters):
         # (not limited to federally declared disasters like federal post-2017)
         loss = add(tax_unit, period, ["casualty_loss"])
         p = parameters(period).gov.irs.deductions.itemized.casualty
-        positive_agi = tax_unit("positive_agi", period)
+        # IT-196 line 17: 10% of recomputed federal AGI (IT-201 line 19a).
+        positive_agi = max_(0, tax_unit("ny_recomputed_federal_agi", period))
         # Apply the 10% AGI floor (pre-TCJA rule)
         return max_(0, loss - positive_agi * p.floor)
diff --git a/policyengine_us/variables/gov/states/ny/tax/income/taxable_income/deductions/itemized/pre_tcja/ny_medical_expense_deduction.py b/policyengine_us/variables/gov/states/ny/tax/income/taxable_income/deductions/itemized/pre_tcja/ny_medical_expense_deduction.py
index eb74491e9f4..c465812b652 100644
--- a/policyengine_us/variables/gov/states/ny/tax/income/taxable_income/deductions/itemized/pre_tcja/ny_medical_expense_deduction.py
+++ b/policyengine_us/variables/gov/states/ny/tax/income/taxable_income/deductions/itemized/pre_tcja/ny_medical_expense_deduction.py
@@ -18,9 +18,9 @@ class ny_medical_expense_deduction(Variable):
     medical and dental expenses only above 10% of federal AGI; NY does not
     follow the federal 7.5% floor in place since 2017 (Public Law 115-97
     § 11027 for 2017-2018, later law after that). Form IT-196 lines 1-4 apply
-    this floor to federal AGI (Form IT-201 or IT-203 line 19; line 19a,
-    recomputed federal AGI, in 2020-2022, which PolicyEngine does not
-    distinguish from federal AGI). Through 2017, NY took the federal
+    this floor to recomputed federal AGI (Form IT-201 or IT-203 line 19a,
+    ny_recomputed_federal_agi), which differs from federal AGI in 2020 by the
+    federal charitable deduction for non-itemizers. Through 2017, NY took the federal
     Schedule A amount, so the floor parameter follows the federal floor then.
     """
 
@@ -29,5 +29,7 @@ def formula(tax_unit, period, parameters):
         # above 10% of AGI, not the federal 7.5% floor in place since 2017
         p = parameters(period).gov.states.ny.tax.income.deductions.itemized.medical
         expenses = tax_unit("itemized_medical_expenses", period)
-        medical_floor = p.floor * tax_unit("positive_agi", period)
+        # IT-196 line 2: recomputed federal AGI (IT-201 line 19a).
+        agi = max_(0, tax_unit("ny_recomputed_federal_agi", period))
+        medical_floor = p.floor * agi
         return max_(0, expenses - medical_floor)
diff --git a/policyengine_us/variables/gov/states/ny/tax/income/taxable_income/deductions/itemized/pre_tcja/ny_misc_deduction.py b/policyengine_us/variables/gov/states/ny/tax/income/taxable_income/deductions/itemized/pre_tcja/ny_misc_deduction.py
index b365a3da8de..8ac01079e92 100644
--- a/policyengine_us/variables/gov/states/ny/tax/income/taxable_income/deductions/itemized/pre_tcja/ny_misc_deduction.py
+++ b/policyengine_us/variables/gov/states/ny/tax/income/taxable_income/deductions/itemized/pre_tcja/ny_misc_deduction.py
@@ -24,5 +24,7 @@ def formula(tax_unit, period, parameters):
         # with the 2% AGI floor (not suspended like federal post-2017)
         p = parameters(period).gov.irs.deductions.itemized.misc
         expenses = tax_unit("total_misc_deductions", period)
-        misc_floor = p.floor * tax_unit("positive_agi", period)
+        # IT-196 line 26: recomputed federal AGI (IT-201 line 19a).
+        agi = max_(0, tax_unit("ny_recomputed_federal_agi", period))
+        misc_floor = p.floor * agi
         return max_(0, expenses - misc_floor)
diff --git a/source_conflicts/candidates.yaml b/source_conflicts/candidates.yaml
index cea0e7bcead..11b3c3b2a87 100644
--- a/source_conflicts/candidates.yaml
+++ b/source_conflicts/candidates.yaml
@@ -5659,6 +5659,31 @@ candidates:
   state: unreviewed
   note: 'The statute-first rule requires revising the deduction-only ACTC bar; verify that interpretation separately
     from EITC, whose statutory wording differs. Code not yet on main: elects_section_911_exclusion.'
+- id: us:charitable-non-itemizer-2020-separate-cap
+  program: income-tax
+  years:
+    from: 2020
+    to: 2020
+    type: tax
+  question: Is the 2020 above-the-line charitable deduction capped at $300 or $150 for a married separate filer?
+  sources:
+  - kind: statute
+    citation: Pub. L. 116-136, sec. 2204; 26 U.S.C. 62(a)(22), 62(f)
+    url: https://www.congress.gov/116/plaws/publ136/PLAW-116publ136.pdf#page=65
+  - kind: instructions
+    citation: 2020 Instructions for Form 1040, line 10b
+    url: https://www.irs.gov/pub/irs-prior/i1040gi--2020.pdf#page=30
+  readings:
+    statute: The cap is $300 for every eligible individual, with no separate-filer reduction.
+    other: The line 10b instructions limit married separate filers to $150.
+  pe_us:
+    follows: statute
+    code:
+    - policyengine_us/parameters/gov/irs/ald/charitable_contributions/cap.yaml
+    - policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/above_the_line_deductions/charitable_contributions/charitable_contributions_ald.py
+    prs:
+    - https://github.com/PolicyEngine/policyengine-us/pull/10186
+  state: ruled
 - id: us:claim-of-right-same-class-aggregation
   program: income-tax
   years: