diff --git a/changelog.d/ia-ssp.added.md b/changelog.d/ia-ssp.added.md
new file mode 100644
index 00000000000..a9f28ee7a15
--- /dev/null
+++ b/changelog.d/ia-ssp.added.md
@@ -0,0 +1 @@
+Add Iowa State Supplementary Assistance for 2026.
diff --git a/policyengine_us/parameters/gov/household/household_state_benefits.yaml b/policyengine_us/parameters/gov/household/household_state_benefits.yaml
index 9cac50c50f9..e01d10fc5e2 100644
--- a/policyengine_us/parameters/gov/household/household_state_benefits.yaml
+++ b/policyengine_us/parameters/gov/household/household_state_benefits.yaml
@@ -105,6 +105,8 @@ values:
     - ma_eaedc
     # DC benefits
     - dc_ossp
+    # Iowa benefits
+    - ia_ssa
     # Kansas benefits
     - ks_sspp
     # Hawaii benefits
@@ -231,6 +233,8 @@ values:
     - ma_eaedc
     # DC benefits
     - dc_ossp
+    # Iowa benefits
+    - ia_ssa
     # Kansas benefits
     - ks_sspp
     # Hawaii benefits
@@ -362,6 +366,8 @@ values:
     # DC benefits
     - dc_ossp
     - dc_child_care_subsidies
+    # Iowa benefits
+    - ia_ssa
     # Kansas benefits
     - ks_sspp
     # Hawaii benefits
@@ -493,6 +499,8 @@ values:
     # DC benefits
     - dc_ossp
     - dc_child_care_subsidies
+    # Iowa benefits
+    - ia_ssa
     # Kansas benefits
     - ks_sspp
     # Hawaii benefits
diff --git a/policyengine_us/parameters/gov/hud/annual_income/sources/unearned.yaml b/policyengine_us/parameters/gov/hud/annual_income/sources/unearned.yaml
index cb3bf88efd4..0e697250259 100644
--- a/policyengine_us/parameters/gov/hud/annual_income/sources/unearned.yaml
+++ b/policyengine_us/parameters/gov/hud/annual_income/sources/unearned.yaml
@@ -36,6 +36,7 @@ values:
     - sd_ssp
     - vt_aabd
     - va_ag
+    - ia_ssa_countable_for_hud
     - general_assistance
     - total_unemployment_compensation
     - child_support_received
diff --git a/policyengine_us/parameters/gov/states/ia/hhs/ssa/blind_amount.yaml b/policyengine_us/parameters/gov/states/ia/hhs/ssa/blind_amount.yaml
new file mode 100644
index 00000000000..16e62203137
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ia/hhs/ssa/blind_amount.yaml
@@ -0,0 +1,15 @@
+description: Iowa provides this amount as the monthly blind supplement under the State Supplementary Assistance program.
+values:
+  2026-01-01: 22
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Iowa SSA blind supplement
+  reference:
+    - title: Iowa HHS Employees' Manual 6-B (revised May 22, 2026), Blind Supplement
+      href: https://hhs.iowa.gov/media/3987/download?inline=#page=20
+    - title: 441 IAC 52.1(4)
+      href: https://www.legis.iowa.gov/docs/iac/chapter/441.52.pdf#page=2
+    - title: SSA POMS SI 01415.058 F.2.a (TN 95, 08-26), Iowa recipient payment levels
+      href: https://secure.ssa.gov/poms.nsf/lnx/0501415058#f2a
diff --git a/policyengine_us/parameters/gov/states/ia/hhs/ssa/dependent_amount.yaml b/policyengine_us/parameters/gov/states/ia/hhs/ssa/dependent_amount.yaml
new file mode 100644
index 00000000000..f4fcd3e0aea
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ia/hhs/ssa/dependent_amount.yaml
@@ -0,0 +1,28 @@
+description: Iowa provides this amount as the monthly dependent-person supplement under the State Supplementary Assistance program.
+values:
+  2023-01-01: 474
+  2024-01-01: 490
+  2025-01-01: 503
+  2026-01-01: 518
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Iowa SSA dependent-person supplement
+  # The same amount is the dependent's income limit (6-B Nonfinancial Eligibility (DP)).
+  # NOTE: 441 IAC 52.1 adjusts assistance standards each January 1 for the SSA
+  # cost-of-living adjustment but publishes no method, so this value stays at
+  # its 2026 level until a later schedule is added.
+  reference:
+    - title: "Iowa HHS Employees' Manual 6-B (revised May 22, 2026), Dependent Person Supplement #page 24-28"
+      href: https://hhs.iowa.gov/media/3987/download?inline=#page=24
+    - title: 441 IAC 52.1 and 52.1(2)
+      href: https://www.legis.iowa.gov/docs/iac/chapter/441.52.pdf#page=1
+    - title: SSA POMS SI 01415.058 F.2 (TN 95, 08-26), Iowa payment levels
+      href: https://secure.ssa.gov/poms.nsf/lnx/0501415058#f2
+    - title: "Iowa HHS General Letter 6-B-46 (effective January 1, 2025) #page 1-2"
+      href: https://hhs.iowa.gov/media/15607/download#page=1
+    - title: Iowa HHS General Letter 6-B-45 (effective January 1, 2024)
+      href: https://hhs.iowa.gov/media/12206/download#page=1
+    - title: Iowa HHS 2023 State Supplementary Assistance standards
+      href: https://hhs.iowa.gov/media/9237/download
diff --git a/policyengine_us/parameters/gov/states/ia/hhs/ssa/excluded_unearned_sources.yaml b/policyengine_us/parameters/gov/states/ia/hhs/ssa/excluded_unearned_sources.yaml
new file mode 100644
index 00000000000..67f1105a653
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ia/hhs/ssa/excluded_unearned_sources.yaml
@@ -0,0 +1,18 @@
+description: Iowa excludes these unearned income sources from countable income under the State Supplementary Assistance program.
+values:
+  2026-01-01:
+    - interest_income
+    - dividend_income
+
+metadata:
+  unit: list
+  period: year
+  label: Iowa SSA excluded unearned income sources
+  # NOTE: 20 CFR 416.1124(c)(22) excludes interest and dividends from a
+  # countable resource, but federal SSI in the model still counts them (issue
+  # 10079). Remove this list once SSI excludes them, or they are excluded twice.
+  reference:
+    - title: 20 CFR 416.1124(c)(22)
+      href: https://www.ecfr.gov/current/title-20/section-416.1124#p-416.1124(c)(22)
+    - title: "Iowa HHS Employees' Manual 8-E (revised April 11, 2025), Dividends and Interest Income #page 23,36"
+      href: https://hhs.iowa.gov/media/4011/download?inline#page=23
diff --git a/policyengine_us/parameters/gov/states/ia/hhs/ssa/family_life_supplement.yaml b/policyengine_us/parameters/gov/states/ia/hhs/ssa/family_life_supplement.yaml
new file mode 100644
index 00000000000..67de08f57bb
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ia/hhs/ssa/family_life_supplement.yaml
@@ -0,0 +1,19 @@
+description: Iowa provides this amount as the maximum monthly family-life home supplement under the State Supplementary Assistance program.
+values:
+  2026-01-01: 162
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Iowa SSA maximum family-life home supplement
+  # The family-life home standard is the SSI individual benefit rate plus this
+  # supplement ("$162 ($1,156 - $994 SSI standard)"). SSA pays at most $142,
+  # this supplement less the $20 general exclusion. The couple amount is twice
+  # the standard less the SSI couple rate and $20 (POMS code D Aged/Aged $801).
+  reference:
+    - title: Iowa HHS Employees' Manual 6-B (revised May 22, 2026), Making the Family-Life Home Payment
+      href: https://hhs.iowa.gov/media/3987/download?inline=#page=35
+    - title: 441 IAC 52.1 and 52.1(1)
+      href: https://www.legis.iowa.gov/docs/iac/chapter/441.52.pdf#page=1
+    - title: SSA POMS SI 01415.058 F.2 (TN 95, 08-26), Iowa code D payment levels
+      href: https://secure.ssa.gov/poms.nsf/lnx/0501415058#f2
diff --git a/policyengine_us/parameters/gov/states/ia/hhs/ssa/fpg_year_start_month.yaml b/policyengine_us/parameters/gov/states/ia/hhs/ssa/fpg_year_start_month.yaml
new file mode 100644
index 00000000000..72e8753a701
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ia/hhs/ssa/fpg_year_start_month.yaml
@@ -0,0 +1,14 @@
+description: Iowa uses the current calendar year's federal poverty guidelines from this month for the Supplement for Medicare and Medicaid Eligibles income test under the State Supplementary Assistance program.
+values:
+  2026-01-01: 4
+
+metadata:
+  unit: month
+  period: year
+  label: Iowa SSA SMME poverty guideline year start month
+  # Earlier months use the prior year's guidelines.
+  reference:
+    - title: 441 IAC 75.1, federal poverty level "revised annually on April 1"
+      href: https://www.legis.iowa.gov/docs/iac/chapter/441.75.pdf#page=2
+    - title: Iowa HHS RC-0130 (Rev. 04/26), 120% of the federal poverty level effective 4/1/26
+      href: https://hhs.iowa.gov/media/6948/download#page=2
diff --git a/policyengine_us/parameters/gov/states/ia/hhs/ssa/ihhrc_cost_limit.yaml b/policyengine_us/parameters/gov/states/ia/hhs/ssa/ihhrc_cost_limit.yaml
new file mode 100644
index 00000000000..7725a263712
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ia/hhs/ssa/ihhrc_cost_limit.yaml
@@ -0,0 +1,26 @@
+description: Iowa limits the monthly in-home health-related care cost per recipient to this amount under the State Supplementary Assistance program.
+values:
+  2026-01-01: 480.55
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Iowa SSA maximum in-home health-related care cost per recipient
+  # 6-B Income (IHHRC) p.41: "If the care needed by the client is more
+  # expensive than these limits, the client is not eligible for a SSA payment
+  # for in-home health-related care." 441 IAC 177 agrees: 177.9(4) (IAC
+  # 8/5/26, ARC 0460D, effective October 1, 2026) terminates IHHRC for
+  # "Excessive costs. When the cost of care exceeds the maximum established in
+  # subrule 177.9(3)", a cross-reference that should read 177.8(3), the
+  # $480.55 maximum benefit payable. The IAC 2/5/25 edition has it at
+  # 177.11(4), citing 177.10(3). 177.2(1)"f" also limits countable income to
+  # "$480.55 per month if one needs care or $961.10 if both need care", which
+  # pays nothing whenever participation reaches the cost. ia_ssa.yaml Cases
+  # 16-17 pin the ceiling.
+  reference:
+    - title: Iowa HHS Employees' Manual 6-B (revised May 22, 2026), Income (IHHRC)
+      href: https://hhs.iowa.gov/media/3987/download?inline=#page=41
+    - title: '441 IAC 177.2(1)"f", 177.8(3) and 177.9(4) (IAC 8/5/26) #page 1,4-5'
+      href: https://www.legis.iowa.gov/docs/iac/chapter/441.177.pdf#page=1
+    - title: '441 IAC 177.4(1)"f", 177.10(3) and 177.11(4) (IAC 2/5/25) #page 2,5'
+      href: https://www.legis.iowa.gov/docs/iac/chapter/01-07-2026.441.177.pdf#page=2
diff --git a/policyengine_us/parameters/gov/states/ia/hhs/ssa/rcf_daily_limit.yaml b/policyengine_us/parameters/gov/states/ia/hhs/ssa/rcf_daily_limit.yaml
new file mode 100644
index 00000000000..cf9ddf7e825
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ia/hhs/ssa/rcf_daily_limit.yaml
@@ -0,0 +1,29 @@
+description: Iowa limits the residential care facility daily rate to this amount under the State Supplementary Assistance program.
+values:
+  2023-01-01: 35.89
+  2024-01-01: 36.82
+  2025-01-01: 37.6
+  2026-01-01: 38.47
+
+metadata:
+  unit: currency-USD
+  period: day
+  label: Iowa SSA maximum residential care daily rate
+  # NOTE: Iowa Code 249.12(3) sets the rate through "the maximum per diem rates
+  # established by the general assembly through the appropriations process",
+  # not by the COLA (2025 $37.60 to 2026 $38.47 is 2.3 percent against a 2.8
+  # percent COLA). Later years carry the 2026 rate as a frozen projection until
+  # a new rate is published.
+  reference:
+    - title: Iowa HHS Employees' Manual 6-B (revised May 22, 2026), Billing and Payments (RCF)
+      href: https://hhs.iowa.gov/media/3987/download?inline=#page=72
+    - title: "441 IAC 52.1 and 52.1(3) #page 1-2"
+      href: https://www.legis.iowa.gov/docs/iac/chapter/441.52.pdf#page=1
+    - title: Iowa Code 249.12(3)
+      href: https://www.legis.iowa.gov/docs/code/249.pdf#page=5
+    - title: "Iowa HHS General Letter 6-B-46 (effective January 1, 2025) #page 1-2"
+      href: https://hhs.iowa.gov/media/15607/download#page=1
+    - title: "Iowa HHS General Letter 6-B-45 (effective January 1, 2024) #page 1,24"
+      href: https://hhs.iowa.gov/media/12206/download#page=1
+    - title: Iowa HHS 2023 State Supplementary Assistance standards
+      href: https://hhs.iowa.gov/media/9237/download
diff --git a/policyengine_us/parameters/gov/states/ia/hhs/ssa/rcf_personal_needs.yaml b/policyengine_us/parameters/gov/states/ia/hhs/ssa/rcf_personal_needs.yaml
new file mode 100644
index 00000000000..4dd1d24e97d
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ia/hhs/ssa/rcf_personal_needs.yaml
@@ -0,0 +1,39 @@
+description: Iowa provides this amount as the monthly residential care personal needs allowance under the State Supplementary Assistance program.
+values:
+  2023-01-01: 120
+  2024-01-01: 123
+  2025-01-01: 126
+  2026-01-01: 130
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Iowa SSA residential care personal needs allowance
+  # Iowa Code 249.9A(1): the department "shall increase the personal needs
+  # allowance for residents of residential care facilities by the same
+  # percentage and at the same time as federal supplemental security income and
+  # federal social security benefits are increased due to a recognized increase
+  # in the cost of living". Rounding to the nearest dollar is inferred from
+  # General Letters 6-B-45, 6-B-46 and 6-B-47 ($123, $126 and $130 for
+  # 2024-2026: 123 * 1.025 = 126.08 and 126 * 1.028 = 129.53). It does not fit
+  # 2024, when Iowa published $123 although 120 * 1.032 = 123.84, so it only
+  # approximates projected years. The published allowance replaces the
+  # projection.
+  uprating:
+    parameter: gov.ssa.uprating
+    rounding:
+      type: nearest
+      interval: 1
+  reference:
+    - title: Iowa HHS Employees' Manual 6-B (revised May 22, 2026), Personal Needs Allowance (RCF)
+      href: https://hhs.iowa.gov/media/3987/download?inline=#page=62
+    - title: 441 IAC 52.1 and 52.1(3)"a"(2)
+      href: https://www.legis.iowa.gov/docs/iac/chapter/441.52.pdf#page=1
+    - title: Iowa Code 249.9A(1)
+      href: https://www.legis.iowa.gov/docs/code/249.pdf#page=4
+    - title: "Iowa HHS General Letter 6-B-46 (effective January 1, 2025) #page 1-2"
+      href: https://hhs.iowa.gov/media/15607/download#page=1
+    - title: Iowa HHS General Letter 6-B-45 (effective January 1, 2024)
+      href: https://hhs.iowa.gov/media/12206/download#page=1
+    - title: Iowa HHS 2023 State Supplementary Assistance standards
+      href: https://hhs.iowa.gov/media/9237/download
diff --git a/policyengine_us/parameters/gov/states/ia/hhs/ssa/smme_amount.yaml b/policyengine_us/parameters/gov/states/ia/hhs/ssa/smme_amount.yaml
new file mode 100644
index 00000000000..f0d50a3be81
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ia/hhs/ssa/smme_amount.yaml
@@ -0,0 +1,13 @@
+description: Iowa provides this amount as the monthly Supplement for Medicare and Medicaid Eligibles payment under the State Supplementary Assistance program.
+values:
+  2026-01-01: 1
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Iowa SSA SMME payment
+  reference:
+    - title: Iowa HHS Employees' Manual 6-B (revised May 22, 2026), Payments (SMME)
+      href: https://hhs.iowa.gov/media/3987/download?inline=#page=78
+    - title: 441 IAC 52.1(7)
+      href: https://www.legis.iowa.gov/docs/iac/chapter/441.52.pdf#page=2
diff --git a/policyengine_us/parameters/gov/states/ia/hhs/ssa/smme_minimum_fpg_rate.yaml b/policyengine_us/parameters/gov/states/ia/hhs/ssa/smme_minimum_fpg_rate.yaml
new file mode 100644
index 00000000000..d54bb93c13f
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ia/hhs/ssa/smme_minimum_fpg_rate.yaml
@@ -0,0 +1,15 @@
+description: Iowa sets this share of the federal poverty guideline as the minimum income for the Supplement for Medicare and Medicaid Eligibles under the State Supplementary Assistance program.
+values:
+  2026-01-01: 1.2
+
+metadata:
+  unit: /1
+  period: year
+  label: Iowa SSA SMME minimum income poverty guideline rate
+  reference:
+    - title: Iowa HHS Employees' Manual 6-B (revised May 22, 2026), Income (SMME)
+      href: https://hhs.iowa.gov/media/3987/download?inline=#page=77
+    - title: 441 IAC 51.7(6)
+      href: https://www.legis.iowa.gov/docs/iac/chapter/441.51.pdf#page=2
+    - title: "Iowa Code 249.3(4)(g) #page 2-3"
+      href: https://www.legis.iowa.gov/docs/code/249.pdf#page=2
diff --git a/policyengine_us/parameters/gov/usda/snap/income/sources/unearned.yaml b/policyengine_us/parameters/gov/usda/snap/income/sources/unearned.yaml
index 0ab4065ef2f..bd733f830c1 100644
--- a/policyengine_us/parameters/gov/usda/snap/income/sources/unearned.yaml
+++ b/policyengine_us/parameters/gov/usda/snap/income/sources/unearned.yaml
@@ -34,6 +34,7 @@ values:
     - fl_oss
     - ga_ssp_person
     - hi_oss
+    - ia_ssa_countable_for_snap
     - id_aabd
     - in_ssp
     - ks_sspp
diff --git a/policyengine_us/programs.yaml b/policyengine_us/programs.yaml
index 86c8759b02d..ecdd496d4c6 100644
--- a/policyengine_us/programs.yaml
+++ b/policyengine_us/programs.yaml
@@ -1232,9 +1232,18 @@ programs:
         variable: hi_oss
         parameter_prefix: gov.states.hi.dhs.oss
       - state: IA
-        status: in_progress
-        name: Iowa SSP
-        full_name: Iowa State Supplemental Payment
+        status: partial
+        name: Iowa SSA
+        full_name: Iowa State Supplementary Assistance
+        variable: ia_ssa
+        parameter_prefix: gov.states.ia.hhs.ssa
+        verified_years: "2026"
+        notes: >-
+          Models 2026 blind, dependent-person, family-life home, residential
+          care, in-home health-related care and SMME supplements; special
+          categories need certification inputs, so microsimulation pays only
+          the blind supplement. Mandatory minimum-income-level and
+          conditional-benefit payments are not modeled.
       - state: ID
         status: complete
         name: Idaho AABD
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ia/hhs/ssa/ia_ssa.yaml b/policyengine_us/tests/policy/baseline/gov/states/ia/hhs/ssa/ia_ssa.yaml
new file mode 100644
index 00000000000..cbd7d789191
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ia/hhs/ssa/ia_ssa.yaml
@@ -0,0 +1,2958 @@
+- name: Case 1, aged person has no ordinary supplement.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+  output:
+    ia_ssa: 0
+
+- name: Case 2, blind dependent-person recipient.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    ia_ssa_category: DEPENDENT_PERSON
+    is_blind: true
+  output:
+    ia_ssa: 540
+
+- name: Case 3, dependent income at limit.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    ia_ssa_category: DEPENDENT_PERSON
+    ia_ssa_dependent_countable_income: 518
+  output:
+    ia_ssa: 0
+
+- name: Case 4, dependent income is an eligibility gate not a grant deduction.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    ia_ssa_category: DEPENDENT_PERSON
+    ia_ssa_dependent_countable_income: 100
+  output:
+    ia_ssa: 518
+
+- name: Case 5, total dependent group income exceeds standard.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    ia_ssa_category: DEPENDENT_PERSON
+    social_security_retirement: 18_000
+    ia_ssa_dependent_countable_income: 40
+  output:
+    ia_ssa: 0
+
+- name: Case 6, family life home SSI-only top up.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    ia_ssa_category: FAMILY_LIFE_HOME
+  output:
+    ia_ssa: 162
+
+- name: Case 7, blind family-life home stacks blind supplement.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    ia_ssa_category: FAMILY_LIFE_HOME
+    is_blind: true
+  output:
+    ia_ssa: 184
+
+- name: Case 8, family-life home earnings do not qualify for SSI-only top up.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    ia_ssa_category: FAMILY_LIFE_HOME
+    employment_income: 1_200
+  output:
+    ia_ssa: 142
+
+- name: Case 9, the Social Security Administration pays the family-life home supplement without federal SSI.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    ia_ssa_category: FAMILY_LIFE_HOME
+    social_security_retirement: 13_200
+  output:
+    # SSI: 1,100 - 20 = 1,080 > 994, so SSI is 0. Care income 1,100 is below
+    # 1,156, so SSA pays 142 - (1,080 - 994) = 56.
+    ia_ssa: 56
+
+- name: Case 10, RCF February uses actual days not eligibility multiplier.
+  period: 2026-02
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    ia_ssa_category: RESIDENTIAL_CARE
+    ia_ssa_rcf_daily_rate: 38.47
+  output:
+    # February 2026 has 28 days: 38.47 * 28 = 1,077.16; 1,077.16 - 864 = 213.16.
+    ia_ssa: 213.16
+
+- name: Case 11, blind RCF resident also gets blind supplement.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    ia_ssa_category: RESIDENTIAL_CARE
+    ia_ssa_rcf_daily_rate: 38.47
+    is_blind: true
+  output:
+    ia_ssa: 350.57
+
+- name: Case 12, RCF no general income disregard.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    ia_ssa_category: RESIDENTIAL_CARE
+    ia_ssa_rcf_daily_rate: 38.47
+    social_security_retirement: 6_516
+  output:
+    ia_ssa: 308.57
+
+- name: Case 13, RCF verified medical and family deductions.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    ia_ssa_category: RESIDENTIAL_CARE
+    ia_ssa_rcf_daily_rate: 38.47
+    ia_ssa_care_additional_deductions: 50
+  output:
+    ia_ssa: 378.57
+
+- name: Case 14, RCF approved daily rate is capped.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    ia_ssa_category: RESIDENTIAL_CARE
+    ia_ssa_rcf_daily_rate: 100
+  output:
+    ia_ssa: 328.57
+
+- name: Case 15, RCF without a facility rate is paid at the maximum daily rate.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    ia_ssa_category: RESIDENTIAL_CARE
+  output:
+    # 441 IAC 52.1(3): payment "will be based on the maximum per diem rate".
+    # 38.47 * 31 = 1,192.57; SSI 994, participation 994 - 130 = 864;
+    # 1,192.57 - 864 = 328.57.
+    ia_ssa: 328.57
+
+- name: Case 16, in-home care cost at ceiling.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    ia_ssa_category: IN_HOME_CARE
+    ia_ssa_ihhrc_monthly_cost: 480.55
+  output:
+    ia_ssa: 480.55
+
+- name: Case 17, in-home cost over ceiling makes care ineligible.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    ia_ssa_category: IN_HOME_CARE
+    ia_ssa_ihhrc_monthly_cost: 480.56
+  output:
+    ia_ssa: 0
+
+- name: Case 18, manual IHHRC example with social security and SSI.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    ia_ssa_category: IN_HOME_CARE
+    ia_ssa_ihhrc_monthly_cost: 400
+    social_security_retirement: 6_516
+  output:
+    # SSI 994 - (543 - 20) = 471; participation 543 + 471 - 994 = 20.
+    ia_ssa_ihhrc_participation: 20
+    ia_ssa: 380
+
+- name: Case 19, excess resources.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    is_blind: true
+    ssi_countable_resources: 2_001
+  output:
+    ia_ssa: 0
+
+- name: Case 20, nonresident.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code: NE
+    age:
+      2026: 65
+    is_blind: true
+  output:
+    ia_ssa: 0
+
+- name: Case 21, medical facility has no ordinary blind supplement.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    is_blind: true
+    ssi_federal_living_arrangement: MEDICAL_TREATMENT_FACILITY
+  output:
+    ia_ssa: 0
+
+- name: Case 22, SMME missing coverage.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    ia_ssa_category: SMME
+    ia_ssa_smme_countable_income: 2_000
+  output:
+    ia_ssa: 0
+
+- name: Case 23, SMME income below 120 percent poverty.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    ia_ssa_category: SMME
+    ia_ssa_smme_coverage_eligible: true
+    ia_ssa_smme_countable_income: 1_000
+  output:
+    ia_ssa: 0
+
+- name: Case 24, SMME cannot stack with blind payment.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    ia_ssa_category: SMME
+    ia_ssa_smme_coverage_eligible: true
+    ia_ssa_smme_countable_income: 2_000
+    is_blind: true
+  output:
+    ia_ssa: 22
+
+# Iowa 6-B IHHRC resource deeming and SSI sibling reallocation.
+# https://hhs.iowa.gov/media/3987/download?inline=#page=46
+# https://secure.ssa.gov/poms.nsf/lnx/0501330280
+- name: Case 25, one-parent allowance and child ceiling are inclusive.
+  period: 2026-06
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 40
+        person_id:
+          2026: 1
+        bank_account_assets:
+          2026: 4_000
+      person2:
+        age:
+          2026: 10
+        person_id:
+          2026: 3
+        parent_1_id:
+          2026: 1
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+        is_disabled:
+          2026: true
+        meets_ssi_disability_criteria:
+          2026: true
+    marital_units:
+      parent1:
+        members: [person1]
+      child1:
+        members: [person2]
+    families:
+      family:
+        members: [person1, person2]
+    tax_units:
+      parent1:
+        members: [person1]
+      child1:
+        members: [person2]
+    spm_units:
+      unit:
+        members: [person1, person2]
+    households:
+      home:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    ia_ssa: [0, 400]
+
+- name: Case 26, one cent above the combined allowances defeats eligibility.
+  period: 2026-06
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 40
+        person_id:
+          2026: 1
+        bank_account_assets:
+          2026: 4_000.01
+      person2:
+        age:
+          2026: 10
+        person_id:
+          2026: 3
+        parent_1_id:
+          2026: 1
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+        is_disabled:
+          2026: true
+        meets_ssi_disability_criteria:
+          2026: true
+    marital_units:
+      parent1:
+        members: [person1]
+      child1:
+        members: [person2]
+    families:
+      family:
+        members: [person1, person2]
+    tax_units:
+      parent1:
+        members: [person1]
+      child1:
+        members: [person2]
+    spm_units:
+      unit:
+        members: [person1, person2]
+    households:
+      home:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    ia_ssa: [0, 0]
+
+- name: Case 27, an adult child does not receive deemed parental resources.
+  period: 2026-06
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 40
+        person_id:
+          2026: 1
+        bank_account_assets:
+          2026: 10_000
+      person2:
+        age:
+          2026: 19
+        person_id:
+          2026: 3
+        parent_1_id:
+          2026: 1
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+        is_disabled:
+          2026: true
+        meets_ssi_disability_criteria:
+          2026: true
+    marital_units:
+      parent1:
+        members: [person1]
+      child1:
+        members: [person2]
+    families:
+      family:
+        members: [person1, person2]
+    tax_units:
+      parent1:
+        members: [person1]
+      child1:
+        members: [person2]
+    spm_units:
+      unit:
+        members: [person1, person2]
+    households:
+      home:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    ia_ssa: [0, 400]
+
+- name: Case 28, co-residence alone does not deem an unrelated adult resource balance.
+  period: 2026-06
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 40
+        person_id:
+          2026: 1
+        bank_account_assets:
+          2026: 0
+      person2:
+        age:
+          2026: 10
+        person_id:
+          2026: 3
+        parent_1_id:
+          2026: 1
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+        is_disabled:
+          2026: true
+        meets_ssi_disability_criteria:
+          2026: true
+      person3:
+        age:
+          2026: 40
+        person_id:
+          2026: 4
+        bank_account_assets:
+          2026: 10_000
+    marital_units:
+      parent1:
+        members: [person1]
+      child1:
+        members: [person2]
+      unrelated:
+        members: [person3]
+    families:
+      family:
+        members: [person1, person2, person3]
+    tax_units:
+      parent1:
+        members: [person1]
+      child1:
+        members: [person2]
+      unrelated:
+        members: [person3]
+    spm_units:
+      unit:
+        members: [person1, person2, person3]
+    households:
+      home:
+        members: [person1, person2, person3]
+        state_code:
+          2026: IA
+  output:
+    ia_ssa: [0, 400, 0]
+
+- name: Case 29, two eligible siblings share the same two-parent excess.
+  period: 2026-06
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 40
+        person_id:
+          2026: 1
+        bank_account_assets:
+          2026: 5_500
+      person2:
+        age:
+          2026: 40
+        person_id:
+          2026: 2
+      person3:
+        age:
+          2026: 10
+        person_id:
+          2026: 3
+        parent_1_id:
+          2026: 1
+        parent_2_id:
+          2026: 2
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+        is_disabled:
+          2026: true
+        meets_ssi_disability_criteria:
+          2026: true
+      person4:
+        age:
+          2026: 10
+        person_id:
+          2026: 4
+        parent_1_id:
+          2026: 1
+        parent_2_id:
+          2026: 2
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+        bank_account_assets:
+          2026: 0
+        is_disabled:
+          2026: true
+        meets_ssi_disability_criteria:
+          2026: true
+    marital_units:
+      parent1:
+        members: [person1]
+      parent2:
+        members: [person2]
+      child1:
+        members: [person3]
+      child2:
+        members: [person4]
+    families:
+      family:
+        members: [person1, person2, person3, person4]
+    tax_units:
+      parent1:
+        members: [person1]
+      parent2:
+        members: [person2]
+      child1:
+        members: [person3]
+      child2:
+        members: [person4]
+    spm_units:
+      unit:
+        members: [person1, person2, person3, person4]
+    households:
+      home:
+        members: [person1, person2, person3, person4]
+        state_code:
+          2026: IA
+  output:
+    ia_ssa: [0, 0, 400, 400]
+
+- name: Case 30, an own-resource failure removes that sibling and reallocates the excess.
+  period: 2026-06
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 40
+        person_id:
+          2026: 1
+        bank_account_assets:
+          2026: 5_500
+      person2:
+        age:
+          2026: 40
+        person_id:
+          2026: 2
+      person3:
+        age:
+          2026: 10
+        person_id:
+          2026: 3
+        parent_1_id:
+          2026: 1
+        parent_2_id:
+          2026: 2
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+        is_disabled:
+          2026: true
+        meets_ssi_disability_criteria:
+          2026: true
+      person4:
+        age:
+          2026: 10
+        person_id:
+          2026: 4
+        parent_1_id:
+          2026: 1
+        parent_2_id:
+          2026: 2
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+        bank_account_assets:
+          2026: 1_500
+        is_disabled:
+          2026: true
+        meets_ssi_disability_criteria:
+          2026: true
+    marital_units:
+      parent1:
+        members: [person1]
+      parent2:
+        members: [person2]
+      child1:
+        members: [person3]
+      child2:
+        members: [person4]
+    families:
+      family:
+        members: [person1, person2, person3, person4]
+    tax_units:
+      parent1:
+        members: [person1]
+      parent2:
+        members: [person2]
+      child1:
+        members: [person3]
+      child2:
+        members: [person4]
+    spm_units:
+      unit:
+        members: [person1, person2, person3, person4]
+    households:
+      home:
+        members: [person1, person2, person3, person4]
+        state_code:
+          2026: IA
+  output:
+    ia_ssa: [0, 0, 0, 0]
+
+- name: Case 31, a linked parent outside the household is not a resource deemor.
+  period: 2026-06
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 40
+        person_id:
+          2026: 1
+        bank_account_assets:
+          2026: 10_000
+      person2:
+        age:
+          2026: 10
+        person_id:
+          2026: 3
+        parent_1_id:
+          2026: 1
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+        is_disabled:
+          2026: true
+        meets_ssi_disability_criteria:
+          2026: true
+    marital_units:
+      parent1:
+        members: [person1]
+      child1:
+        members: [person2]
+    families:
+      parent_family:
+        members: [person1]
+      child_family:
+        members: [person2]
+    tax_units:
+      parent1:
+        members: [person1]
+      child1:
+        members: [person2]
+    spm_units:
+      parent_unit:
+        members: [person1]
+      child_unit:
+        members: [person2]
+    households:
+      parent_home:
+        members: [person1]
+        state_code:
+          2026: IA
+      child_home:
+        members: [person2]
+        state_code:
+          2026: IA
+  output:
+    ia_ssa: [0, 400]
+
+- name: Case 32, partial in-home care days on one resident leave another resident's full month unchanged.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 65
+        social_security_retirement:
+          2026: 16_800
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+        ia_ssa_care_partial_month_days: 16
+        ia_ssa_care_initial_partial_month: true
+      person2:
+        age:
+          2026: 65
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+    marital_units:
+      unit1:
+        members: [person1]
+      unit2:
+        members: [person2]
+    families:
+      family:
+        members: [person1, person2]
+    tax_units:
+      unit1:
+        members: [person1]
+      unit2:
+        members: [person2]
+    spm_units:
+      unit:
+        members: [person1, person2]
+    households:
+      home:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    # person1: no participation in the first partial month; 400 * 16 / 31 = 206.45.
+    # person2: SSI 994 less the 994 home maintenance allowance leaves no
+    # participation, so the full 400 cost is paid.
+    ia_ssa_care_partial_month_days: [16, 0]
+    ia_ssa_ihhrc_participation: [0, 0]
+    ia_ssa_ihhrc_amount: [206.45, 400]
+    ia_ssa: [206.45, 400]
+
+- name: Case 33, partial residential care days on one resident leave another resident's full month unchanged.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 65
+        ia_ssa_category: RESIDENTIAL_CARE
+        ia_ssa_rcf_daily_rate: 38.47
+        # Discharged January 26: January 1 through 25; the day of discharge is
+        # not paid (441 IAC 52.1(3)"b").
+        ia_ssa_care_partial_month_days: 25
+      person2:
+        age:
+          2026: 65
+        ia_ssa_category: RESIDENTIAL_CARE
+        ia_ssa_rcf_daily_rate: 38.47
+    marital_units:
+      unit1:
+        members: [person1]
+      unit2:
+        members: [person2]
+    families:
+      family:
+        members: [person1, person2]
+    tax_units:
+      unit1:
+        members: [person1]
+      unit2:
+        members: [person2]
+    spm_units:
+      unit:
+        members: [person1, person2]
+    households:
+      home:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    # Each resident has SSI 994, so participation is 994 - 130 = 864.
+    # person1: 38.47 * 25 = 961.75 - 864 = 97.75.
+    # person2: 38.47 * 31 = 1,192.57 - 864 = 328.57.
+    ia_ssa: [97.75, 328.57]
+
+- name: Case 34, the initial partial-month flag and days apply only to the entry month.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: IA
+    age: 65
+    social_security_retirement: 16_800
+    ia_ssa_category: IN_HOME_CARE
+    ia_ssa_ihhrc_monthly_cost:
+      2026-01: 400
+      2026-02: 400
+    ia_ssa_care_partial_month_days:
+      2026-01: 16
+    ia_ssa_care_initial_partial_month:
+      2026-01: true
+  output:
+    # January: no participation; 400 * 16 / 31 = 206.45.
+    # February: participation 1,400 - 994 = 406 is at least the 400 cost.
+    ia_ssa_care_initial_partial_month:
+      2026-01: true
+      2026-02: false
+    ia_ssa_care_partial_month_days:
+      2026-01: 16
+      2026-02: 0
+    ia_ssa_ihhrc_participation:
+      2026-01: 0
+      2026-02: 406
+    ia_ssa:
+      2026-01: 206.45
+      2026-02: 0
+
+- name: Case 35, a one-month care deduction does not carry into the next month.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: IA
+    age: 65
+    social_security_retirement: 16_800
+    ia_ssa_category: IN_HOME_CARE
+    ia_ssa_ihhrc_monthly_cost:
+      2026-01: 400
+      2026-02: 400
+    ia_ssa_care_additional_deductions:
+      2026-01: 100
+  output:
+    # January: participation 1,400 - 994 - 100 = 306, so 400 - 306 = 94.
+    # February: participation 1,400 - 994 = 406, so nothing is paid.
+    ia_ssa_care_additional_deductions:
+      2026-01: 100
+      2026-02: 0
+    ia_ssa:
+      2026-01: 94
+      2026-02: 0
+
+- name: Case 36, a residential care applicant over the SSI income limit need not take up SSI.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    social_security_retirement: 13_200
+    takes_up_ssi_if_eligible: false
+    ia_ssa_category: RESIDENTIAL_CARE
+    ia_ssa_rcf_daily_rate: 38.47
+  output:
+    # SSI countable income 1,100 - 20 = 1,080 exceeds 994, so SSI would pay nothing.
+    # Participation 1,100 - 130 = 970; 38.47 * 31 = 1,192.57 - 970 = 222.57.
+    uncapped_ssi: -86
+    ia_ssa_nonfinancial_eligible: true
+    ia_ssa: 222.57
+
+- name: Case 37, an in-home care applicant over the SSI income limit need not take up SSI.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    social_security_retirement: 13_200
+    takes_up_ssi_if_eligible: false
+    ia_ssa_category: IN_HOME_CARE
+    ia_ssa_ihhrc_monthly_cost: 400
+  output:
+    # Participation 1,100 - 994 = 106; 400 - 106 = 294.
+    ia_ssa_nonfinancial_eligible: true
+    ia_ssa_ihhrc_participation: 106
+    ia_ssa: 294
+
+- name: Case 38, an SMME applicant over the SSI income limit need not take up SSI.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    social_security_retirement: 24_000
+    takes_up_ssi_if_eligible: false
+    ia_ssa_category: SMME
+    ia_ssa_smme_coverage_eligible: true
+  output:
+    # SMME income 2,000 - 20 = 1,980 exceeds January's 1.2 * 15,650 / 12 = 1,565
+    # (Iowa uses the 2025 guideline until April).
+    ia_ssa_nonfinancial_eligible: true
+    ia_ssa_smme_countable_income: 1_980
+    ia_ssa: 1
+
+- name: Case 39, 2027 blind supplement.
+  period: 2027-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2027: IA
+    age:
+      2027: 65
+    is_blind: true
+  output:
+    ia_ssa: 22
+
+- name: Case 40, 2027 residential care participation uses the 2027 SSI rate and personal needs allowance.
+  period: 2027-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2027: IA
+    age:
+      2027: 65
+    ia_ssa_category: RESIDENTIAL_CARE
+    ia_ssa_rcf_daily_rate: 38.47
+  output:
+    # Iowa Code 249.9A(1) raises the personal needs allowance by the SSI
+    # cost-of-living percentage: 130 * 328.746 / 317.265 = 134.70, rounded to
+    # 135. SSI 1,029; participation 1,029 - 135 = 894; the 2026 maximum rate is
+    # carried forward: 38.47 * 31 = 1,192.57 - 894 = 298.57.
+    ia_ssa: 298.57
+
+- name: Case 41, 2027 family-life home standard follows the SSI rate.
+  period: 2027-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2027: IA
+    age:
+      2027: 65
+    ia_ssa_category: FAMILY_LIFE_HOME
+    ia_ssa_care_countable_income: 1_170
+  output:
+    # Standard 1,029 + 162 = 1,191, so 1,170 qualifies (the 2026 standard was
+    # 1,156). With no other countable SSI income, SSA pays 162 - 20 = 142.
+    ia_ssa_federal: 142
+
+- name: Case 42, 2027 family-life home income at the standard is ineligible.
+  period: 2027-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2027: IA
+    age:
+      2027: 65
+    ia_ssa_category: FAMILY_LIFE_HOME
+    ia_ssa_care_countable_income: 1_191
+  output:
+    # 6-B p.34: countable income "must not be more than" the standard,
+    # 1,029 + 162 = 1,191. The model admits only income below it; with real
+    # income at the standard, SSA's payment is 142 - (1,171 - 1,029) = 0
+    # either way.
+    ia_ssa_federal: 0
+
+- name: Case 43, negative self-employment income does not inflate the residential care payment.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    self_employment_income: -60_000_000
+    ia_ssa_category: RESIDENTIAL_CARE
+    ia_ssa_rcf_daily_rate: 38.47
+  output:
+    # Countable earnings floor at 0: SSI 994, participation 864, 1,192.57 - 864.
+    ia_ssa: 328.57
+
+- name: Case 44, SMME income at exactly 120 percent of poverty qualifies under Iowa Code 249.3(4)(g).
+  period: 2026-04
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    ia_ssa_category: SMME
+    ia_ssa_smme_coverage_eligible: true
+    ia_ssa_smme_countable_income: 1_596
+  output:
+    # From April, Iowa uses the 2026 guideline (441 IAC 75.1): 1.2 * 15,960 / 12
+    # = 1,596; the statute requires income "of at least" 120 percent, so 1,596
+    # qualifies.
+    ia_ssa: 1
+
+- name: Case 45, SMME income one cent below 120 percent of poverty.
+  period: 2026-04
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    ia_ssa_category: SMME
+    ia_ssa_smme_coverage_eligible: true
+    ia_ssa_smme_countable_income: 1_595.99
+  output:
+    # 1,595.99 is below April's 1.2 * 15,960 / 12 = 1,596, so no SMME.
+    ia_ssa: 0
+
+- name: Case 46, manual example excludes one-third of a child's child support from participation.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 40
+        person_id:
+          2026: 1
+      person2:
+        age:
+          2026: 10
+        person_id:
+          2026: 2
+        parent_1_id:
+          2026: 1
+        # 6-B example: a $1,500 child support payment from an absent parent.
+        child_support_received:
+          2026: 18_000
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+        is_disabled:
+          2026: true
+        meets_ssi_disability_criteria:
+          2026: true
+    marital_units:
+      parent:
+        members: [person1]
+      child:
+        members: [person2]
+    families:
+      family:
+        members: [person1, person2]
+    tax_units:
+      family:
+        members: [person1, person2]
+    spm_units:
+      unit:
+        members: [person1, person2]
+    households:
+      home:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    # SSI countable income 1,500 - 20 = 1,480 exceeds 994, so SSI is 0.
+    # Iowa: 1,500 - 500 one-third exclusion = 1,000; participation 1,000 - 994 = 6.
+    # Federal SSI does not yet apply 20 CFR 416.1124(c)(11) (issue 10242). Once
+    # it does, SSI is 994 - (1,000 - 20) = 14, participation
+    # 1,000 + 14 - 994 = 20 and ia_ssa 380.
+    ssi: [0, 0]
+    ia_ssa_care_countable_income: [0, 1_000]
+    ia_ssa_ihhrc_participation: [0, 6]
+    ia_ssa: [0, 394]
+
+# Iowa Code 249.3(4)(g): income "of at least one hundred twenty percent of the
+# federal poverty level" (441 IAC 51.7(6) and 6-B p.77 say "exceed"; the model
+# follows the statute). Case 47 is an aged couple with Social Security of
+# $1,700 a month each; Cases 48-49 bracket the two-person threshold from April
+# 2026 (441 IAC 75.1), 1.2 * (15,960 + 5,680) / 12 = 2,164.
+- name: Case 47, an SMME couple's combined income is compared with the two-person guideline.
+  period: 2026-04
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 70
+        social_security_retirement:
+          2026: 20_400
+        ia_ssa_category: SMME
+        ia_ssa_smme_coverage_eligible: true
+      person2:
+        age:
+          2026: 70
+        social_security_retirement:
+          2026: 20_400
+        ia_ssa_category: SMME
+        ia_ssa_smme_coverage_eligible: true
+    marital_units:
+      couple:
+        members: [person1, person2]
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    # Both spouses are aged, so SSI budgets them as a couple:
+    # 1,700 + 1,700 - 20 = 3,380 > 1,491, so SSI is 0, and SSI countable
+    # income is 3,380 / 2 = 1,690 each.
+    # SMME income combines the couple: 1,690 + 1,690 = 3,380 > 2,164, so each
+    # covered spouse gets $1. (Half the couple's income, 1,690, would fail.)
+    ssi_couple_computation_applies: [true, true]
+    ssi_countable_income: [1_690, 1_690]
+    ssi: [0, 0]
+    ia_ssa_smme_countable_income: [3_380, 3_380]
+    ia_ssa_federal: [0, 0]
+    ia_ssa: [1, 1]
+
+- name: Case 48, an SMME couple just above the two-person guideline with one spouse covered.
+  period: 2026-04
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 70
+        # Boundary income: $1,093 a month each puts the couple $2 above the
+        # 2,164 threshold.
+        social_security_retirement:
+          2026: 13_116
+        ia_ssa_category: SMME
+        ia_ssa_smme_coverage_eligible: true
+      person2:
+        age:
+          2026: 70
+        social_security_retirement:
+          2026: 13_116
+        ia_ssa_category: SMME
+    marital_units:
+      couple:
+        members: [person1, person2]
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    # SSI: 1,093 + 1,093 - 20 = 2,166 > 1,491, so SSI is 0; 2,166 / 2 = 1,083
+    # each. SMME income 1,083 + 1,083 = 2,166 > 2,164.
+    # Only person1 has the Medicaid and Part B coverage, so only person1 is
+    # paid. Each spouse's own 1,093 - 20 = 1,073 is below the one-person
+    # 1,596, so this case pins the combined reading.
+    ssi_countable_income: [1_083, 1_083]
+    ssi: [0, 0]
+    ia_ssa_smme_countable_income: [2_166, 2_166]
+    ia_ssa: [1, 0]
+
+- name: Case 49, an SMME couple just below the two-person guideline.
+  period: 2026-04
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 70
+        # Boundary income: $1,091 a month each puts the couple $2 below the
+        # 2,164 threshold.
+        social_security_retirement:
+          2026: 13_092
+        ia_ssa_category: SMME
+        ia_ssa_smme_coverage_eligible: true
+      person2:
+        age:
+          2026: 70
+        social_security_retirement:
+          2026: 13_092
+        ia_ssa_category: SMME
+        ia_ssa_smme_coverage_eligible: true
+    marital_units:
+      couple:
+        members: [person1, person2]
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    # SSI: 1,091 + 1,091 - 20 = 2,162 > 1,491, so SSI is 0; 2,162 / 2 = 1,081
+    # each. SMME income 1,081 + 1,081 = 2,162 is below 2,164.
+    ssi_countable_income: [1_081, 1_081]
+    ssi: [0, 0]
+    ia_ssa_smme_countable_income: [2_162, 2_162]
+    ia_ssa: [0, 0]
+
+# 441 IAC 177.2(1)"f"(3) and 6-B Home Maintenance Allowance (IHHRC) p.43,
+# example 2: "Mr. B receives $1,400 in social security benefits; the child
+# receives $125."
+- name: Case 50, manual IHHRC example deducts the dependent allowance less the child's income.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 65
+        social_security_retirement:
+          2026: 16_800
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+      person2:
+        age:
+          2026: 10
+        social_security_dependents:
+          2026: 1_500
+    marital_units:
+      parent:
+        members: [person1]
+      child:
+        members: [person2]
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    # SSI: 1,400 - 20 = 1,380 > 994, so SSI is 0. The child is not aged,
+    # blind or disabled.
+    # Dependent allowance: 497 (1,491 - 994) - 125 = 372.
+    # Participation: 1,400 - 994 - 372 = 34 (6-B p.43); 400 - 34 = 366.
+    ssi: [0, 0]
+    ssi_ineligible_child_allocation: [0, 372]
+    ia_ssa_care_countable_income: [1_400, 125]
+    ia_ssa_ihhrc_participation: [34, 0]
+    ia_ssa: [366, 0]
+
+# 6-B Client Participation for Adults (IHHRC) p.42: "The household consists
+# of the recipient, the recipient's spouse, and two children. The spouse has
+# earned income of $4,500."
+- name: Case 51, manual IHHRC example with a working spouse and two children has no participation.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 40
+        is_disabled:
+          2026: true
+        meets_ssi_disability_criteria:
+          2026: true
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+      person2:
+        age:
+          2026: 40
+        employment_income:
+          2026: 54_000
+      person3:
+        age:
+          2026: 8
+      person4:
+        age:
+          2026: 5
+    marital_units:
+      couple:
+        members: [person1, person2]
+      child1:
+        members: [person3]
+      child2:
+        members: [person4]
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4]
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4]
+    households:
+      household:
+        members: [person1, person2, person3, person4]
+        state_code:
+          2026: IA
+  output:
+    # SSI deems the spouse's 4,500 less 2 * 497 for the children, 3,506, which
+    # is above 497. (3,506 - 20 - 65) / 2 = 1,710.50 > 1,491, so SSI is 0.
+    # Care income: (4,500 - 65) / 2 = 2,217.50, the spouse's own earnings
+    # under the same exclusions.
+    # Participation: 2,217.50 - 1,491 = 726.50; 726.50 - 994 < 0, so 0
+    # (6-B p.42), and the full 400 cost is paid.
+    ssi: [0, 0, 0, 0]
+    ssi_ineligible_child_allocation: [0, 0, 497, 497]
+    ia_ssa_care_countable_income: [2_217.5, 2_217.5, 0, 0]
+    ia_ssa_ihhrc_participation: [0, 0, 0, 0]
+    ia_ssa: [400, 0, 0, 0]
+
+# 441 IAC 52.1(3)"a"(6) and 6-B First-Month Client Participation p.63: "deduct
+# the SSI benefit rate for one person from the client's countable income".
+- name: Case 52, a resident entering from home keeps income up to the SSI individual rate.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    social_security_retirement:
+      2026: 16_800
+    ia_ssa_category: RESIDENTIAL_CARE
+    # Entry on January 7: the day of entry through January 31.
+    ia_ssa_care_partial_month_days: 25
+    ia_ssa_care_initial_partial_month: true
+  output:
+    # SSI: 1,400 - 20 = 1,380 > 994, so SSI is 0.
+    # Participation: 1,400 - 130 - 994 = 276.
+    # No facility rate is entered, so the 38.47 maximum applies:
+    # 38.47 * 25 = 961.75; 961.75 - 276 = 685.75.
+    ssi: 0
+    ia_ssa_care_countable_income: 1_400
+    ia_ssa: 685.75
+
+# 441 IAC 52.1(3)"a"(6) and 6-B p.64: "If the client had a spouse living in
+# the home in the partial month before entry, deduct the SSI benefit rate for a
+# married couple".
+- name: Case 53, a resident entering from a home shared with a spouse keeps income up to the SSI couple rate.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 70
+        social_security_retirement:
+          2026: 20_400
+        ia_ssa_category: RESIDENTIAL_CARE
+        # Entry on January 7: the day of entry through January 31.
+        ia_ssa_care_partial_month_days: 25
+        ia_ssa_care_initial_partial_month: true
+      person2:
+        age:
+          2026: 60
+    marital_units:
+      couple:
+        members: [person1, person2]
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    # The spouse is not aged, blind or disabled and has no income, so there is
+    # no couple computation and nothing is deemed.
+    # SSI: 1,700 - 20 = 1,680 > 994, so SSI is 0.
+    # Participation: 1,700 - 130 - 1,491 = 79; 38.47 * 25 = 961.75;
+    # 961.75 - 79 = 882.75. Without the entry-month flag,
+    # 1,700 - 130 = 1,570 covers the 961.75 and nothing is paid.
+    ssi_couple_computation_applies: [false, false]
+    ssi: [0, 0]
+    ia_ssa_care_countable_income: [1_700, 0]
+    ia_ssa: [882.75, 0]
+
+# 441 IAC 51.5(2) and 6-B Resources p.12: "$3,000 for a married couple living
+# together"; "When the applicant is living with a spouse, count the spouse's
+# resources."
+- name: Case 54, an in-home care couple within the couple resource limit.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 65
+        ssi_countable_resources:
+          2026: 2_500
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+      person2:
+        age:
+          2026: 50
+        ssi_countable_resources:
+          2026: 400
+    marital_units:
+      couple:
+        members: [person1, person2]
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    # Resources: 2,500 + 400 = 2,900 <= 3,000, so person1 is eligible; the
+    # spouse is not aged, blind or disabled.
+    # SSI is 994 (20 CFR 416.1205 also counts the spouse's resources against
+    # 3,000). Care income 994 - 1,491 < 0, so participation is 0 and the 400
+    # cost is paid.
+    ssi: [994, 0]
+    ia_ssa_eligible: [true, false]
+    ia_ssa_ihhrc_participation: [0, 0]
+    ia_ssa: [400, 0]
+
+- name: Case 55, an in-home care couple over the couple resource limit.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 65
+        ssi_countable_resources:
+          2026: 2_500
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+      person2:
+        age:
+          2026: 50
+        ssi_countable_resources:
+          2026: 600
+    marital_units:
+      couple:
+        members: [person1, person2]
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    # Resources: 2,500 + 600 = 3,100 > 3,000, so neither SSI nor the Iowa
+    # supplement is payable.
+    ssi: [0, 0]
+    ia_ssa_eligible: [false, false]
+    ia_ssa: [0, 0]
+
+- name: Case 56, RCF with an entered facility rate below the maximum.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    ia_ssa_category: RESIDENTIAL_CARE
+    ia_ssa_rcf_daily_rate: 35
+  output:
+    # A lower facility rate is used as entered: 35 * 31 = 1,085;
+    # SSI 994, participation 994 - 130 = 864; 1,085 - 864 = 221.
+    ia_ssa: 221
+
+# 6-B Resource and Income Guidelines for Married Couples pp.60-61 and Client
+# Participation pp.68-71: spouses who received SSI are a couple in the month
+# one enters a residential care facility and individuals from the month after.
+- name: Case 57, manual example where a resident whose spouse stays home is budgeted alone after the entry month.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 70
+        # 6-B p.69 Mr. K: Social Security of $175 a month.
+        social_security_retirement: 2_100
+        ia_ssa_category:
+          2026-03: RESIDENTIAL_CARE
+          2026-04: RESIDENTIAL_CARE
+        # 6-B gives only the month; entry is taken as March 10, so March 10
+        # through 31 are covered.
+        ia_ssa_care_partial_month_days:
+          2026-03: 22
+        ia_ssa_care_initial_partial_month:
+          2026-03: true
+      person2:
+        age: 70
+        # Mrs. K: Social Security of $100 a month.
+        social_security_retirement: 1_200
+    marital_units:
+      couple:
+        members: [person1, person2]
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: IA
+  output:
+    # March: SSI couple 1,491 - (275 - 20) = 1,236. Care income
+    # (275 + 1,236) / 2 = 755.50 each; entry deduction 1,491 / 2 = 745.50;
+    # participation max(755.50 - 130 - 745.50, 0) = 0 (6-B p.69: "$ 0 Client
+    # participation for month of entry"); 38.47 * 22 = 846.34.
+    # April: Mr. K's SSI as an individual is 994 - (175 - 20) = 839; care
+    # income 175 + 839 = 1,014; participation 1,014 - 130 = 884 (6-B p.70);
+    # 38.47 * 30 = 1,154.10 - 884 = 270.10.
+    ia_ssa_rcf_couple_budget:
+      2026-03: [true, false]
+      2026-04: [false, false]
+    ia_ssa:
+      2026-03: [846.34, 0]
+      2026-04: [270.1, 0]
+
+# 441 IAC 51.4(3) and 6-B Spouses Sharing a Room p.61: "After the month of
+# entry, treat the spouses as individuals when determining eligibility and
+# client participation."
+- name: Case 58, spouses sharing a room are budgeted as individuals after the entry month.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 70
+        # Reviewer example: Social Security of $1,500 a month.
+        social_security_retirement:
+          2026: 18_000
+        ia_ssa_category: RESIDENTIAL_CARE
+      person2:
+        age:
+          2026: 70
+        # Reviewer example: Social Security of $500 a month.
+        social_security_retirement:
+          2026: 6_000
+        ia_ssa_category: RESIDENTIAL_CARE
+    marital_units:
+      couple:
+        members: [person1, person2]
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    # January is not the month of entry, so each spouse is budgeted alone.
+    # person1: own SSI 1,500 - 20 = 1,480 > 994, so 0; participation
+    # 1,500 - 130 = 1,370 covers 38.47 * 31 = 1,192.57.
+    # person2: own SSI 994 - (500 - 20) = 514; care income 500 + 514 = 1,014;
+    # participation 884; 1,192.57 - 884 = 308.57.
+    ia_ssa_care_countable_income: [1_500, 1_014]
+    ia_ssa: [0, 308.57]
+
+# 441 IAC 51.4(3): "Partners in a marriage who both enter the same room of the
+# residential care facility in the same month will be income eligible for the
+# initial month when their combined income ... is less than twice the amount of
+# allowed income for one person".
+- name: Case 59, spouses entering the same room in the same month are budgeted as a couple.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 70
+        # Reviewer example: Social Security of $1,500 a month.
+        social_security_retirement:
+          2026: 18_000
+        ia_ssa_category: RESIDENTIAL_CARE
+        # Both spouses enter on January 10: January 10 through 31.
+        ia_ssa_care_partial_month_days: 22
+        ia_ssa_care_initial_partial_month: true
+      person2:
+        age:
+          2026: 70
+        # Reviewer example: Social Security of $500 a month.
+        social_security_retirement:
+          2026: 6_000
+        ia_ssa_category: RESIDENTIAL_CARE
+        ia_ssa_care_partial_month_days: 22
+        ia_ssa_care_initial_partial_month: true
+    marital_units:
+      couple:
+        members: [person1, person2]
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    # Neither spouse receives SSI, but both enter this month, so the couple is
+    # budgeted together. SSI couple: 2,000 - 20 = 1,980 > 1,491, so no SSI.
+    # Care income 2,000 / 2 = 1,000 each; entry deduction 1,491 / 2 = 745.50;
+    # participation 1,000 - 130 - 745.50 = 124.50 each;
+    # 38.47 * 22 = 846.34; 846.34 - 124.50 = 721.84.
+    ia_ssa_rcf_couple_budget: [true, true]
+    ia_ssa_care_countable_income: [1_000, 1_000]
+    ia_ssa: [721.84, 721.84]
+
+# 6-B p.60: "When neither spouse is receiving SSI before the entry of one or
+# both into an RCF, treat the spouses separately beginning in the month of
+# entry"; p.61: the resident "must now apply for and accept SSI benefits".
+- name: Case 60, manual example where spouses without SSI are budgeted separately from the entry month.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 70
+        # 6-B p.68 Mr. B: Social Security of $890 a month.
+        social_security_retirement: 10_680
+        ia_ssa_category:
+          2026-05: RESIDENTIAL_CARE
+          2026-06: RESIDENTIAL_CARE
+        # 6-B gives only the month; entry is taken as May 12, so May 12
+        # through 31 are covered.
+        ia_ssa_care_partial_month_days:
+          2026-05: 20
+        ia_ssa_care_initial_partial_month:
+          2026-05: true
+      person2:
+        age: 70
+        # Mrs. B: Social Security of $870 a month.
+        social_security_retirement: 10_440
+    marital_units:
+      couple:
+        members: [person1, person2]
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: IA
+  output:
+    # May: the couple's SSI income 1,760 - 20 = 1,740 > 1,491, so no SSI and
+    # no couple budget. Care income 890; entry deduction 1,491 (spouse at
+    # home); participation max(890 - 130 - 1,491, 0) = 0; 38.47 * 20 = 769.40.
+    # June: SSI as an individual 994 - (890 - 20) = 124; care income 1,014;
+    # participation 884; 38.47 * 30 = 1,154.10 - 884 = 270.10.
+    ia_ssa_rcf_couple_budget:
+      2026-05: [false, false]
+      2026-06: [false, false]
+    ia_ssa:
+      2026-05: [769.4, 0]
+      2026-06: [270.1, 0]
+
+# 6-B Resources p.12: "When the applicant is not living with the spouse, do not
+# count the spouse's resources."
+- name: Case 61, a resident's resources are tested alone after the entry month.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 70
+        # $2,500 of resources, the reviewer's figure in Cases 54-55.
+        ssi_countable_resources:
+          2026: 2_500
+        ia_ssa_category: RESIDENTIAL_CARE
+      person2:
+        age:
+          2026: 70
+    marital_units:
+      couple:
+        members: [person1, person2]
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    # January is not the month of entry, so person1's own 2,500 is tested
+    # against the 2,000 individual limit and fails. person2, at home, owns
+    # nothing and passes either way: tested alone under p.12, or pooled, as
+    # the model still pools a spouse in an ordinary arrangement (2,500 within
+    # the 3,000 couple limit) because federal SSI keeps the couple.
+    ia_ssa_eligible: [false, true]
+    ia_ssa: [0, 0]
+
+# 441 IAC 52.1(3)"a"(1) deducts "impairment-related work expenses, as defined
+# by SSI plus $65 plus one-half of any remaining earned income"; 6-B p.65 Mr. L
+# has earnings of $333 and expenses of $100.
+- name: Case 62, a resident without SSI enters impairment-related work expenses at one-half.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    # Mr. L's $700 of Social Security would qualify him for SSI, so $1,100 a
+    # month is used for a resident who receives none.
+    social_security_retirement:
+      2026: 13_200
+    # Mr. L: earned income of $333 a month.
+    employment_income:
+      2026: 3_996
+    ia_ssa_category: RESIDENTIAL_CARE
+    # One-half of Mr. L's $100 of impairment-related work expenses.
+    ia_ssa_care_additional_deductions: 50
+  output:
+    # SSI: (1,100 - 20) + (333 - 65) / 2 = 1,214 > 994, so SSI is 0.
+    # Rule: 1,100 + (333 - 100 - 65) / 2 = 1,184; 1,184 - 130 = 1,054.
+    # Model: care income 1,100 + 134 = 1,234; 1,234 - 130 - 50 = 1,054.
+    # 1,192.57 - 1,054 = 138.57.
+    ssi: 0
+    ia_ssa_care_countable_income: 1_234
+    ia_ssa: 138.57
+
+# 6-B Making the Family-Life Home Payment p.35: "For a recipient who has only
+# SSI and no other income (and hence no $20 to disregard), an additional $20
+# payment is necessary".
+- name: Case 63, a family-life home resident whose only other income is interest gets the 20 dollar payment.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    # Reviewer example: $5 a month of interest on savings.
+    interest_income:
+      2026: 60
+    ia_ssa_category: FAMILY_LIFE_HOME
+  output:
+    # Interest is excluded under 416.1124(c)(22), so only SSI is received:
+    # SSA pays 142 and the state pays 20.
+    ssi: 994
+    ia_ssa_federal: 142
+    ia_ssa: 162
+
+- name: Case 64, a family-life home resident with 10 dollars of Social Security gets no 20 dollar payment.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    # Reviewer example: $10 a month of other income.
+    social_security_retirement:
+      2026: 120
+    ia_ssa_category: FAMILY_LIFE_HOME
+  output:
+    # SSI 994 (the $20 exclusion covers the $10). Care income 10 + 994 = 1,004
+    # is below 1,156, so SSA pays 142; other income rules out the state's $20.
+    ssi: 994
+    ia_ssa_care_countable_income: 1_004
+    ia_ssa_federal: 142
+    ia_ssa: 142
+
+- name: Case 65, without marital units an in-home care parent is not paired with an adult child.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 70
+        # Reviewer example: Social Security of $800 a month and a $400 cost.
+        social_security_retirement:
+          2026: 9_600
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+      person2:
+        # A variant of the reviewer's adult child: a 22-year-old full-time
+        # student earning $1,000 a month.
+        age:
+          2026: 22
+        is_full_time_student:
+          2026: true
+        employment_income:
+          2026: 12_000
+        is_tax_unit_dependent:
+          2026: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    # The child is the parent's tax dependent, so SSI's spouse test does not
+    # pair them and the parent gets the individual allowance. The model's
+    # SSI child test (is_child) covers only children under 18, so the
+    # 22-year-old student gets no dependent-child allowance.
+    # SSI 994 - (800 - 20) = 214; care income 800 + 214 = 1,014;
+    # participation 1,014 - 994 = 20; 400 - 20 = 380.
+    ia_ssa_has_spouse: [false, false]
+    ssi: [214, 0]
+    ia_ssa_ihhrc_participation: [20, 0]
+    ia_ssa: [380, 0]
+
+# SI 02001.005 and SI 02001.010: SSA drops digits beyond the third decimal,
+# rounds up to the cent and pays at least $1.
+- name: Case 66, a blind supplement of 50 cents is paid at the 1 dollar minimum.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    is_blind:
+      2026: true
+    # Reviewer example: Social Security of $1,035.50 a month.
+    social_security_retirement:
+      2026: 12_426
+  output:
+    # 1,035.50 - 20 = 1,015.50 > 994, so SSI is 0; 994 + 22 - 1,015.50 = 0.50.
+    ssi: 0
+    ia_ssa_federal: 1
+    ia_ssa: 1
+
+- name: Case 67, a blind supplement is rounded up to the cent.
+  period: 2026-01
+  absolute_error_margin: 0.001
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    is_blind:
+      2026: true
+    # Reviewer boundary income: 1,030.445 a month.
+    social_security_retirement:
+      2026: 12_365.34
+  output:
+    # 1,030.445 - 20 = 1,010.445; 1,016 - 1,010.445 = 5.555, rounded up to 5.56.
+    ia_ssa_federal: 5.56
+    ia_ssa: 5.56
+
+# 6-B Verification p.9: "For an SSI recipient, accept the Social Security
+# Administration's determination of SSI eligibility as verification that
+# income, resources, and age, blindness or disability requirements have been
+# met." 20 CFR 416.1202(b)(2) waives parental resource deeming for some
+# children in Medicaid home care.
+- name: Case 68, a blind SSI child exempt from parental resource deeming keeps the blind supplement.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 40
+        person_id:
+          2026: 1
+        # Reviewer example: two parents with $6,000.
+        bank_account_assets:
+          2026: 6_000
+      person2:
+        age:
+          2026: 40
+        person_id:
+          2026: 2
+      person3:
+        age:
+          2026: 10
+        person_id:
+          2026: 3
+        parent_1_id:
+          2026: 1
+        parent_2_id:
+          2026: 2
+        is_blind:
+          2026: true
+        ssi_resource_deeming_waiver: true
+    marital_units:
+      parents:
+        members: [person1, person2]
+      child:
+        members: [person3]
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code:
+          2026: IA
+  output:
+    # SSA deems nothing under the waiver and pays 994; Iowa accepts it, so the
+    # child's resources are 0 and the 22 blind supplement is paid.
+    is_ssi_resource_deeming_child: [false, false, false]
+    ssi: [0, 0, 994]
+    ia_ssa_resources_deemed_from_parents: [0, 0, 0]
+    ia_ssa: [0, 0, 22]
+
+# 441 IAC 51.4(3): income eligible when income "is less than 31 times the
+# maximum per diem rate".
+- name: Case 69, residential care participation equal to the month's cost pays nothing.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    # Boundary income: 1,322.57 a month, where participation equals the cost.
+    social_security_retirement:
+      2026: 15_870.84
+    ia_ssa_category: RESIDENTIAL_CARE
+  output:
+    # Participation 1,322.57 - 130 = 1,192.57 = 38.47 * 31, so nothing is paid.
+    ssi: 0
+    ia_ssa: 0
+
+# 6-B Income (DP) p.25: group income "must be less than the applicable
+# assistance standard", 994 + 518 = 1,512 for one person.
+- name: Case 70, dependent-person group income one cent below the standard pays the 1 dollar minimum.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    # Reviewer boundary income: 1,531.99 a month.
+    social_security_retirement:
+      2026: 18_383.88
+    ia_ssa_category: DEPENDENT_PERSON
+  output:
+    # 1,531.99 - 20 = 1,511.99 < 1,512; 518 - (1,511.99 - 994) = 0.01, paid at $1.
+    ssi: 0
+    ia_ssa_federal: 1
+    ia_ssa: 1
+
+- name: Case 71, dependent-person group income at the standard is ineligible.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    # Social Security of $1,492 a month, so SSI countable income is 1,472.
+    social_security_retirement:
+      2026: 17_904
+    ia_ssa_category: DEPENDENT_PERSON
+    ia_ssa_dependent_countable_income: 40
+  output:
+    # Group income 1,472 + 40 = 1,512 is not less than the 994 + 518 = 1,512
+    # standard (6-B p.25, "less than"), so nothing is paid. Without the gate
+    # the supplement would be 518 - (1,472 - 994) = 40.
+    ssi: 0
+    ia_ssa_federal: 0
+    ia_ssa: 0
+
+# Iowa Code 249.3(4)(a) names a person 65 or older or disabled; 441 IAC 51.7(2)
+# requires "all eligibility requirements for supplemental security income
+# benefits other than limits on substantial gainful activity and income", which
+# include blindness (6-B pp.10, 76). The model follows the statute.
+- name: Case 72, a blind SMME applicant under 65 who is not disabled does not qualify under Iowa Code 249.3(4)(a).
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 50
+    is_blind:
+      2026: true
+    # A pension of $2,020 a month, above the blind SSI limit and 120 percent
+    # of poverty.
+    pension_income:
+      2026: 24_240
+    ia_ssa_category: SMME
+    ia_ssa_smme_coverage_eligible: true
+  output:
+    # SSI countable income 2,020 - 20 = 2,000 exceeds both 994 and the blind
+    # limit of 1,016, so SSI and the blind supplement are 0. Iowa Code
+    # 249.3(4)(a) admits only a person 65 or older or disabled, so this blind
+    # 50-year-old gets no SMME.
+    ssi: 0
+    ia_ssa_federal: 0
+    ia_ssa_nonfinancial_eligible: false
+    ia_ssa: 0
+
+- name: Case 73, manual example of an SSI resident with an ineligible working spouse after the entry month.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 70
+        # 6-B p.67 Mr. A: Social Security of $200 a month.
+        social_security_retirement: 2_400
+        ia_ssa_category:
+          2026-06: RESIDENTIAL_CARE
+          2026-07: RESIDENTIAL_CARE
+        # 6-B gives only the month; entry is taken as June 15, so June 15
+        # through 30 are covered.
+        ia_ssa_care_partial_month_days:
+          2026-06: 16
+        ia_ssa_care_initial_partial_month:
+          2026-06: true
+        # 6-B p.68: "Diversion for Mrs. A (994 - 457.50 ...)".
+        ia_ssa_care_additional_deductions:
+          2026-07: 536.5
+      person2:
+        age: 60
+        # Mrs. A: earnings of $1,000 a month.
+        employment_income: 12_000
+    marital_units:
+      couple:
+        members: [person1, person2]
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: IA
+  output:
+    # June: SSI with spousal deeming 1,491 - 647.50 = 843.50 (6-B p.67). Mrs. A
+    # is not aged, blind or disabled, so there is no couple budget. Care income
+    # 200 + 843.50 = 1,043.50; entry deduction 1,491 (spouse at home);
+    # participation max(1,043.50 - 130 - 1,491, 0) = 0, as on p.67;
+    # 38.47 * 16 = 615.52. First-month deemed spouse income is not modeled.
+    # July: SSI as an individual 994 - (200 - 20) = 814 (6-B p.68); care
+    # income 1,014; participation 1,014 - 130 - 536.50 = 347.50 (6-B p.68);
+    # 38.47 * 31 = 1,192.57 - 347.50 = 845.07.
+    ssi:
+      2026-06: [843.5, 0]
+    ia_ssa:
+      2026-06: [615.52, 0]
+      2026-07: [845.07, 0]
+
+# 20 CFR 416.1124(c)(22) excludes "Interest and dividend income from a
+# countable resource"; Manual 8-E Dividends p.23 and Interest Income p.36.
+- name: Case 74, a resident's interest is excluded from care income.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    # Reviewer example: $5 a month of interest on savings.
+    interest_income:
+      2026: 60
+    ia_ssa_category: RESIDENTIAL_CARE
+  output:
+    # SSI: the $20 general exclusion covers the $5, so SSI is 994. Care income
+    # 0 + 994 = 994; participation 864; 1,192.57 - 864 = 328.57.
+    ssi: 994
+    ia_ssa_care_countable_income: 994
+    ia_ssa: 328.57
+
+# 6-B Deeming Parents' Resources p.47 Child B: "$ 5,500 Parent's resources -
+# 3,000 Exempt $ 2,500 Deemed to Child B".
+- name: Case 75, without marital units parental resources are still deemed to an in-home care child.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 40
+        person_id:
+          2026: 1
+        bank_account_assets:
+          2026: 5_500
+      person2:
+        age:
+          2026: 40
+        person_id:
+          2026: 2
+      person3:
+        age:
+          2026: 10
+        person_id:
+          2026: 3
+        parent_1_id:
+          2026: 1
+        parent_2_id:
+          2026: 2
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+        is_disabled:
+          2026: true
+        meets_ssi_disability_criteria:
+          2026: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code:
+          2026: IA
+  output:
+    # The three people share one default marital unit, which is not a couple.
+    # The parent links give two parents, so the allowance is 3,000:
+    # 5,500 - 3,000 = 2,500 deemed to the child exceeds 2,000.
+    ia_ssa_resources_deemed_from_parents: [0, 0, 2_500]
+    ia_ssa: [0, 0, 0]
+
+- name: Case 76, a blind SMME applicant under 65 who is also disabled qualifies.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 50
+    is_blind:
+      2026: true
+    meets_ssi_disability_criteria:
+      2026: true
+    # SSDI of $2,020 a month, above the SSI limits and 120 percent of poverty.
+    social_security_disability:
+      2026: 24_240
+    ia_ssa_category: SMME
+    ia_ssa_smme_coverage_eligible: true
+  output:
+    # Disabled under 42 U.S.C. 1382c(a)(3), so 249.3(4)(a) is met. SMME income
+    # 2,020 - 20 = 2,000 exceeds January's 1.2 * 15,650 / 12 = 1,565.
+    ssi: 0
+    ia_ssa_federal: 0
+    ia_ssa_smme_countable_income: 2_000
+    ia_ssa: 1
+
+- name: Case 77, a disabled SMME applicant working above the SGA level still qualifies.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 50
+    meets_ssi_disability_criteria:
+      2026: true
+    # Reviewer example: SSDI of $900 and wages of $2,000 a month, above the
+    # 2026 SGA level of $1,690.
+    social_security_disability:
+      2026: 10_800
+    employment_income:
+      2026: 24_000
+    ia_ssa_category: SMME
+    ia_ssa_smme_coverage_eligible: true
+  output:
+    # SGA bars SSI disability, but Iowa Code 249.3(4)(a)(2) says it "shall not
+    # preclude a determination of disability" for SMME. SMME income
+    # (900 - 20) + (2,000 - 65) / 2 = 1,847.50 is at least January's 1,565.
+    ssi_engaged_in_sga: true
+    is_ssi_disabled: false
+    ssi: 0
+    ia_ssa_smme_countable_income: 1_847.5
+    ia_ssa: 1
+
+# 441 IAC 75.1 revises the federal poverty level "annually on April 1", so
+# January-March use the prior year's guideline: 1.2 * 15,650 / 12 = 1,565 for
+# one person and 1.2 * (15,650 + 5,500) / 12 = 2,115 for two (RC-0130).
+- name: Case 78, in January SMME income at the prior year's 120 percent qualifies.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    ia_ssa_category: SMME
+    ia_ssa_smme_coverage_eligible: true
+    ia_ssa_smme_countable_income: 1_565
+  output:
+    ia_ssa: 1
+
+- name: Case 79, in January SMME income one cent below the prior year's 120 percent.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    ia_ssa_category: SMME
+    ia_ssa_smme_coverage_eligible: true
+    ia_ssa_smme_countable_income: 1_564.99
+  output:
+    ia_ssa: 0
+
+- name: Case 80, in January an SMME couple is compared with the prior year's two-person guideline.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 70
+        # $1,068 a month each.
+        social_security_retirement:
+          2026: 12_816
+        ia_ssa_category: SMME
+        ia_ssa_smme_coverage_eligible: true
+      person2:
+        age:
+          2026: 70
+        social_security_retirement:
+          2026: 12_816
+        ia_ssa_category: SMME
+        ia_ssa_smme_coverage_eligible: true
+    marital_units:
+      couple:
+        members: [person1, person2]
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    # 1,068 + 1,068 - 20 = 2,116 > 1,491, so no SSI. 2,116 is at least
+    # January's 2,115, though below April's 2,164.
+    ia_ssa_smme_countable_income: [2_116, 2_116]
+    ia_ssa: [1, 1]
+
+# 6-B Income (SMME) p.77 follows SSI income criteria, and 8-E p.12 processes an
+# applicant "as a one-person household" when SSI deems nothing from a spouse.
+# So the two-person guideline applies only when SMME income includes a
+# spouse's income.
+- name: Case 81, an SMME couple budgeted separately because one spouse is in a medical facility.
+  period: 2026-04
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 70
+        social_security_retirement:
+          2026: 20_400
+        ia_ssa_category: SMME
+        ia_ssa_smme_coverage_eligible: true
+      person2:
+        age:
+          2026: 70
+        social_security_retirement:
+          2026: 20_400
+        ssi_lives_in_medical_treatment_facility: true
+        ssi_medicaid_pays_majority_of_care: true
+        ia_ssa_category: SMME
+        ia_ssa_smme_coverage_eligible: true
+    marital_units:
+      couple:
+        members: [person1, person2]
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    # 20 CFR 416.414(b)(3) computes the spouses separately, so each one's
+    # 1,700 - 20 = 1,680 is compared with the one-person 1,596.
+    ssi_couple_computation_applies: [false, false]
+    ia_ssa_smme_countable_income: [1_680, 1_680]
+    ia_ssa: [1, 1]
+
+- name: Case 82, a spouse's wages are deemed to an SMME applicant working above the SGA level.
+  period: 2026-04
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 50
+        meets_ssi_disability_criteria:
+          2026: true
+        # Case 77's worker: SSDI of $900 and wages of $2,000 a month.
+        social_security_disability:
+          2026: 10_800
+        employment_income:
+          2026: 24_000
+        ia_ssa_category: SMME
+        ia_ssa_smme_coverage_eligible: true
+      person2:
+        age:
+          2026: 45
+        # A spouse earning $1,000 a month.
+        employment_income:
+          2026: 12_000
+    marital_units:
+      couple:
+        members: [person1, person2]
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    # 8-E pp.12-13: the spouse's 1,000 is more than 1,491 - 994 = 497, so it
+    # is deemed: (900 - 20) + (2,000 + 1,000 - 65) / 2 = 2,347.50, at least the
+    # two-person 2,164. person2's own income is (1,000 - 20 - 65) / 2 = 457.50.
+    ia_ssa_smme_spousal_deeming_applies: [true, false]
+    ia_ssa_smme_countable_income: [2_347.5, 457.5]
+    ia_ssa: [1, 0]
+
+- name: Case 83, SSI deems nothing from a spouse with a 497 dollar pension, so the one-person guideline applies.
+  period: 2026-04
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 70
+        # $1,620 a month.
+        social_security_retirement:
+          2026: 19_440
+        ia_ssa_category: SMME
+        ia_ssa_smme_coverage_eligible: true
+      person2:
+        age:
+          2026: 60
+        # $497 a month, the SSI couple rate less the individual rate.
+        pension_income:
+          2026: 5_964
+    marital_units:
+      couple:
+        members: [person1, person2]
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    # 497 is not more than 1,491 - 994 = 497, so SSI deems nothing and 8-E
+    # p.12 processes person1 "as a one-person household": 1,620 - 20 = 1,600 is
+    # at least 1,596.
+    is_ssi_spousal_deeming_applies: [false, false]
+    ia_ssa_smme_countable_income: [1_600, 477]
+    ia_ssa: [1, 0]
+
+- name: Case 84, SSI deems a spouse's 498 dollar pension, so the two-person guideline applies.
+  period: 2026-04
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 70
+        social_security_retirement:
+          2026: 19_440
+        ia_ssa_category: SMME
+        ia_ssa_smme_coverage_eligible: true
+      person2:
+        age:
+          2026: 60
+        # $498 a month.
+        pension_income:
+          2026: 5_976
+    marital_units:
+      couple:
+        members: [person1, person2]
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    # 498 > 497, so SSI deems the spouse's income: 1,620 + 498 - 20 = 2,098,
+    # below the two-person 2,164.
+    is_ssi_spousal_deeming_applies: [true, false]
+    ia_ssa_smme_countable_income: [2_098, 478]
+    ia_ssa: [0, 0]
+
+- name: Case 85, a residential care couple pools resources in the month of entry only.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 70
+        # Case 57's Mr. K, with resources of $2,100.
+        social_security_retirement: 2_100
+        ssi_countable_resources: 2_100
+        ia_ssa_category:
+          2026-03: RESIDENTIAL_CARE
+          2026-04: RESIDENTIAL_CARE
+        ia_ssa_care_partial_month_days:
+          2026-03: 22
+        ia_ssa_care_initial_partial_month:
+          2026-03: true
+      person2:
+        age: 70
+        social_security_retirement: 1_200
+    marital_units:
+      couple:
+        members: [person1, person2]
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: IA
+  output:
+    # 6-B p.60: "treat the spouses as a couple during the month of entry", so
+    # March tests 2,100 against the $3,000 couple limit (p.12). From April the
+    # resident is tested alone, and 2,100 is over $2,000.
+    ia_ssa_rcf_couple_budget:
+      2026-03: [true, false]
+      2026-04: [false, false]
+    ia_ssa_eligible:
+      2026-03: [true, true]
+      2026-04: [false, true]
+    ia_ssa:
+      2026-03: [846.34, 0]
+      2026-04: [0, 0]
+
+- name: Case 86, residential care in January 2025 uses General Letter 6-B-46's levels.
+  period: 2025-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2025: IA
+    age:
+      2025: 65
+    ia_ssa_category: RESIDENTIAL_CARE
+  output:
+    # 38.47 is the 2026 rate; GL 6-B-46 sets $37.60 a day and a $126 allowance
+    # for 2025. 37.60 * 31 = 1,165.60; SSI 967, participation 967 - 126 = 841;
+    # 1,165.60 - 841 = 324.60.
+    ia_ssa: 324.6
+
+- name: Case 87, an SMME student working above the SGA level keeps SSI's student earned income exclusion.
+  period: 2026-04
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 20
+    is_full_time_student:
+      2026: true
+    meets_ssi_disability_criteria:
+      2026: true
+    # Reviewer example: SSDI of $900 and wages of $2,000 a month.
+    social_security_disability:
+      2026: 10_800
+    employment_income:
+      2026: 24_000
+    ia_ssa_category: SMME
+    ia_ssa_smme_coverage_eligible: true
+  output:
+    # 20 CFR 416.1112(c)(3): min(min(2,410, 2,000) * 12, 9,730) = 9,730 a
+    # year, or 810.83 a month. SMME income 880 + (2,000 - 810.83 - 65) / 2 =
+    # 1,442.08 is below 1,596.
+    ia_ssa_smme_countable_income: 1_442.08
+    ia_ssa: 0
+
+- name: Case 88, an SMME worker above the SGA level counts outside shelter support.
+  period: 2026-04
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 40
+    meets_ssi_disability_criteria:
+      2026: true
+    # Reviewer example: SSDI of $500 and wages of $1,700 a month, with
+    # shelter paid by someone outside the household.
+    social_security_disability:
+      2026: 6_000
+    employment_income:
+      2026: 20_400
+    ssi_receives_outside_shelter_support:
+      2026: true
+    ia_ssa_category: SMME
+    ia_ssa_smme_coverage_eligible: true
+  output:
+    # 416.1130 and 416.1140: the presumed maximum value 994 / 3 + 20 = 351.33
+    # counts as unearned income. (851.33 - 20) + (1,700 - 65) / 2 = 1,648.83
+    # is at least 1,596.
+    ia_ssa_smme_countable_income: 1_648.83
+    ia_ssa: 1
+
+- name: Case 89, in March SMME income at the prior year's 120 percent still qualifies.
+  period: 2026-03
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    ia_ssa_category: SMME
+    ia_ssa_smme_coverage_eligible: true
+    ia_ssa_smme_countable_income: 1_565
+  output:
+    # 1.2 * 15,650 / 12 = 1,565 until April (441 IAC 75.1; RC-0130 Rev. 04/25).
+    ia_ssa: 1
+
+- name: Case 90, a spouse's wages deemed to an SMME applicant working above the SGA level reach the two-person guideline.
+  period: 2026-04
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 50
+        meets_ssi_disability_criteria:
+          2026: true
+        # Wages of $1,700 a month, above the $1,690 SGA level.
+        employment_income:
+          2026: 20_400
+        ia_ssa_category: SMME
+        ia_ssa_smme_coverage_eligible: true
+      person2:
+        age:
+          2026: 45
+        # Wages of $3,000 a month.
+        employment_income:
+          2026: 36_000
+    marital_units:
+      couple:
+        members: [person1, person2]
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    # 8-E pp.12-13 deem the spouse's 3,000: (1,700 + 3,000 - 20 - 65) / 2 =
+    # 2,307.50, at least the two-person 2,164. person2's own income is
+    # (3,000 - 20 - 65) / 2 = 1,457.50.
+    ia_ssa_smme_countable_income: [2_307.5, 1_457.5]
+    ia_ssa: [1, 0]
+
+- name: Case 91, a spouse's wages deemed to an SMME applicant working above the SGA level leave income below the two-person guideline.
+  period: 2026-04
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 50
+        meets_ssi_disability_criteria:
+          2026: true
+        # Wages of $3,277 a month.
+        employment_income:
+          2026: 39_324
+        ia_ssa_category: SMME
+        ia_ssa_smme_coverage_eligible: true
+      person2:
+        age:
+          2026: 45
+        # Wages of $600 a month.
+        employment_income:
+          2026: 7_200
+    marital_units:
+      couple:
+        members: [person1, person2]
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    # The spouse's 600 is more than 497, so it is deemed: (3,277 + 600 - 20 -
+    # 65) / 2 = 1,896, below the two-person 2,164 (own income alone, 1,596,
+    # would qualify). person2's own income is (600 - 85) / 2 = 257.50.
+    ia_ssa_smme_countable_income: [1_896, 257.5]
+    ia_ssa: [0, 0]
+
+- name: Case 92, nothing is deemed from a spouse with a 497 dollar pension to an SMME applicant working above the SGA level.
+  period: 2026-04
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 50
+        meets_ssi_disability_criteria:
+          2026: true
+        # Case 77's worker: SSDI of $900 and wages of $2,000 a month.
+        social_security_disability:
+          2026: 10_800
+        employment_income:
+          2026: 24_000
+        ia_ssa_category: SMME
+        ia_ssa_smme_coverage_eligible: true
+      person2:
+        age:
+          2026: 45
+        # A pension of $497 a month and no wages.
+        pension_income:
+          2026: 5_964
+    marital_units:
+      couple:
+        members: [person1, person2]
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    # 497 is not more than 1,491 - 994 = 497, so nothing is deemed and the
+    # one-person 1,596 applies to 1,847.50. person2's own income is 497 - 20 = 477.
+    ia_ssa_smme_spousal_deeming_applies: [false, false]
+    ia_ssa_smme_countable_income: [1_847.5, 477]
+    ia_ssa: [1, 0]
+
+- name: Case 93, residential care in January 2024 uses General Letter 6-B-45's levels.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2024: IA
+    age:
+      2024: 70
+    ia_ssa_category: RESIDENTIAL_CARE
+  output:
+    # GL 6-B-45 sets $36.82 a day and a $123 allowance for 2024. 36.82 * 31 =
+    # 1,141.42; SSI 943, participation 943 - 123 = 820; 1,141.42 - 820 = 321.42.
+    ia_ssa: 321.42
+
+- name: Case 94, a child's allocation comes off a spouse's pension first and then wages before deeming to an SMME applicant working above the SGA level.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 50
+        meets_ssi_disability_criteria:
+          2026: true
+        # Wages of $1,700 a month, above the $1,690 SGA level.
+        employment_income:
+          2026: 20_400
+        ia_ssa_category: SMME
+        ia_ssa_smme_coverage_eligible: true
+      person2:
+        age:
+          2026: 45
+        # A pension of $200 and wages of $2,880 a month.
+        pension_income:
+          2026: 2_400
+        employment_income:
+          2026: 34_560
+      person3:
+        age:
+          2026: 10
+    marital_units:
+      couple:
+        members: [person1, person2]
+      child:
+        members: [person3]
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code:
+          2026: IA
+  output:
+    # 8-E steps 1-3: the child's 497 allocation takes the spouse's 200 of
+    # pension and 297 of wages, leaving 2,880 - 297 = 2,583 > 497 to deem.
+    # (1,700 + 2,583 - 20 - 65) / 2 = 2,099, below January's two-person 2,115.
+    # person2's own income is (200 - 20) + (2,880 - 65) / 2 = 1,587.50.
+    ssi_ineligible_child_allocation: [0, 0, 497]
+    ia_ssa_smme_spousal_deeming_applies: [true, false, false]
+    ia_ssa_smme_countable_income: [2_099, 1_587.5, 0]
+    ia_ssa: [0, 0, 0]
+
+- name: Case 95, a spouse's 497.01 dollar pension is deemed to an SMME applicant working above the SGA level.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 50
+        meets_ssi_disability_criteria:
+          2026: true
+        # Case 77's worker: SSDI of $900 and wages of $2,000 a month.
+        social_security_disability:
+          2026: 10_800
+        employment_income:
+          2026: 24_000
+        ia_ssa_category: SMME
+        ia_ssa_smme_coverage_eligible: true
+      person2:
+        age:
+          2026: 45
+        # A pension of $497.01 a month and no wages.
+        pension_income:
+          2026: 5_964.12
+    marital_units:
+      couple:
+        members: [person1, person2]
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    # 497.01 is more than 1,491 - 994 = 497, so the pension is deemed as
+    # unearned income: (900 + 497.01 - 20) + (2,000 - 65) / 2 = 2,344.51, at
+    # least January's two-person 2,115. person2's own income is 497.01 - 20.
+    ia_ssa_smme_spousal_deeming_applies: [true, false]
+    ia_ssa_smme_countable_income: [2_344.51, 477.01]
+    ia_ssa: [1, 0]
+
+- name: Case 96, nothing is deemed to an SMME applicant working above the SGA level from a spouse who lives in a medical facility.
+  period: 2026-04
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 50
+        meets_ssi_disability_criteria:
+          2026: true
+        employment_income:
+          2026: 39_324
+        ia_ssa_category: SMME
+        ia_ssa_smme_coverage_eligible: true
+      person2:
+        age:
+          2026: 70
+        pension_income:
+          2026: 6_240
+        ssi_lives_in_medical_treatment_facility: true
+        ssi_medicaid_pays_majority_of_care: true
+    marital_units:
+      couple:
+        members: [person1, person2]
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    # 20 CFR 416.1167(a)(1); 8-E p.11-12 "same household": the spouse's 520
+    # pension is not deemed. person1's own income is (3,277 - 20 - 65) / 2 =
+    # 1,596, at least the one-person 1,596 (with deeming it would be 2,106,
+    # below the two-person 2,164). person2's 2,106 comes from SSI's federal
+    # deeming, which does not yet apply 20 CFR 416.1163(f)(5).
+    ia_ssa_smme_spousal_deeming_applies: [false, false]
+    ia_ssa_smme_countable_income: [1_596, 2_106]
+    ia_ssa: [1, 0]
+
+- name: Case 97, an aged spouse is not an ineligible spouse, so an SMME applicant working above the SGA level is budgeted as a couple.
+  period: 2026-04
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 50
+        meets_ssi_disability_criteria:
+          2026: true
+        employment_income:
+          2026: 39_324
+        ia_ssa_category: SMME
+        ia_ssa_smme_coverage_eligible: true
+      person2:
+        age:
+          2026: 70
+        social_security_retirement:
+          2026: 4_800
+    marital_units:
+      couple:
+        members: [person1, person2]
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    # 8-E p.12: an ineligible spouse is "not eligible for SSI or
+    # non-MAGI-related Medicaid, or State Supplementary Assistance". The
+    # spouse is aged, so the couple's income is combined with no $497 test:
+    # (400 - 20) + (3,277 - 65) / 2 = 1,986 < 2,164. Alone, 1,596 would
+    # qualify against the one-person 1,596.
+    ia_ssa_smme_spousal_deeming_applies: [true, false]
+    ia_ssa_smme_countable_income: [1_986, 1_986]
+    ia_ssa: [0, 0]
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ia/hhs/ssa/ia_ssa_income_deemed_from_parents.yaml b/policyengine_us/tests/policy/baseline/gov/states/ia/hhs/ssa/ia_ssa_income_deemed_from_parents.yaml
new file mode 100644
index 00000000000..61578c9b75a
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ia/hhs/ssa/ia_ssa_income_deemed_from_parents.yaml
@@ -0,0 +1,310 @@
+# Iowa 6-B in-home health-related care parental income deeming worked examples.
+- name: Case 1, manual example of a mother with unemployment benefits only.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 40
+        person_id:
+          2026: 1
+        # 6-B example: unemployment benefits of $1,050 a month.
+        unemployment_compensation:
+          2026: 12_600
+      person2:
+        age:
+          2026: 10
+        person_id:
+          2026: 2
+        parent_1_id:
+          2026: 1
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+        is_disabled:
+          2026: true
+        meets_ssi_disability_criteria:
+          2026: true
+    marital_units:
+      parent:
+        members: [person1]
+      child:
+        members: [person2]
+    families:
+      family:
+        members: [person1, person2]
+    tax_units:
+      family:
+        members: [person1, person2]
+    spm_units:
+      unit:
+        members: [person1, person2]
+    households:
+      home:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    # Iowa: 1,050 - 994 SSI allowance for the mother = 56 deemed.
+    # SSI deems 1,050 - 20 - 994 = 36, less the child's 20 exclusion: 994 - 16 = 978.
+    # Participation 56 + 978 - 994 = 40, so 400 - 40 = 360 is paid.
+    ia_ssa_income_deemed_from_parents: [0, 56]
+    ssi: [0, 978]
+    people:
+      person2:
+        ia_ssa_care_countable_income: 1_034
+        ia_ssa_ihhrc_participation: 40
+    ia_ssa: [0, 360]
+
+- name: Case 2, manual D family example with earnings only and two ineligible siblings.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 40
+        person_id:
+          2026: 1
+        # 6-B example: Mr. D has earnings of $4,200 a month.
+        employment_income_before_lsr:
+          2026: 50_400
+      person2:
+        age:
+          2026: 40
+        person_id:
+          2026: 2
+      person3:
+        age:
+          2026: 10
+        person_id:
+          2026: 3
+        parent_1_id:
+          2026: 1
+        parent_2_id:
+          2026: 2
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+        is_disabled:
+          2026: true
+        meets_ssi_disability_criteria:
+          2026: true
+      person4:
+        age:
+          2026: 8
+        person_id:
+          2026: 4
+        parent_1_id:
+          2026: 1
+        parent_2_id:
+          2026: 2
+      person5:
+        age:
+          2026: 8
+        person_id:
+          2026: 5
+        parent_1_id:
+          2026: 1
+        parent_2_id:
+          2026: 2
+    marital_units:
+      parents:
+        members: [person1, person2]
+      child1:
+        members: [person3]
+      child2:
+        members: [person4]
+      child3:
+        members: [person5]
+    families:
+      family:
+        members: [person1, person2, person3, person4, person5]
+    tax_units:
+      family:
+        members: [person1, person2, person3, person4, person5]
+    spm_units:
+      unit:
+        members: [person1, person2, person3, person4, person5]
+    households:
+      home:
+        members: [person1, person2, person3, person4, person5]
+        state_code:
+          2026: IA
+  output:
+    # Iowa: 4,200 - 65 - 2,982 (double the couple allowance) - 2 * 497 = 159.
+    # SSI deems (4,200 - 994 - 85) / 2 - 1,491 = 69.50, less 20: 994 - 49.50 = 944.50.
+    # Participation 159 + 944.50 - 994 = 109.50, so 400 - 109.50 = 290.50 is paid.
+    ia_ssa_income_deemed_from_parents: [0, 0, 159, 0, 0]
+    ssi: [0, 0, 944.5, 0, 0]
+    people:
+      person3:
+        ia_ssa_care_countable_income: 1_103.5
+        ia_ssa_ihhrc_participation: 109.5
+    ia_ssa: [0, 0, 290.5, 0, 0]
+
+- name: Case 3, manual E family example with siblings who have Social Security income.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 40
+        person_id:
+          2026: 1
+        # 6-B example: Mr. E has earnings of $4,000 a month.
+        employment_income_before_lsr:
+          2026: 48_000
+      person2:
+        age:
+          2026: 40
+        person_id:
+          2026: 2
+      person3:
+        age:
+          2026: 10
+        person_id:
+          2026: 3
+        parent_1_id:
+          2026: 1
+        parent_2_id:
+          2026: 2
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+        is_disabled:
+          2026: true
+        meets_ssi_disability_criteria:
+          2026: true
+      person4:
+        age:
+          2026: 8
+        person_id:
+          2026: 4
+        parent_1_id:
+          2026: 1
+        parent_2_id:
+          2026: 2
+        # 6-B example: each ineligible child has $150 a month of Social Security.
+        social_security_dependents:
+          2026: 1_800
+      person5:
+        age:
+          2026: 8
+        person_id:
+          2026: 5
+        parent_1_id:
+          2026: 1
+        parent_2_id:
+          2026: 2
+        social_security_dependents:
+          2026: 1_800
+    marital_units:
+      parents:
+        members: [person1, person2]
+      child1:
+        members: [person3]
+      child2:
+        members: [person4]
+      child3:
+        members: [person5]
+    families:
+      family:
+        members: [person1, person2, person3, person4, person5]
+    tax_units:
+      family:
+        members: [person1, person2, person3, person4, person5]
+    spm_units:
+      unit:
+        members: [person1, person2, person3, person4, person5]
+    households:
+      home:
+        members: [person1, person2, person3, person4, person5]
+        state_code:
+          2026: IA
+  output:
+    # Iowa: 4,000 - 65 - 2,982 - 2 * (497 - 150) = 259.
+    # SSI deems (4,000 - 694 - 85) / 2 - 1,491 = 119.50, less 20: 994 - 99.50 = 894.50.
+    # Participation 259 + 894.50 - 994 = 159.50, so 400 - 159.50 = 240.50 is paid.
+    ia_ssa_income_deemed_from_parents: [0, 0, 259, 0, 0]
+    ssi: [0, 0, 894.5, 0, 0]
+    people:
+      person3:
+        ia_ssa_care_countable_income: 1_153.5
+        ia_ssa_ihhrc_participation: 159.5
+    ia_ssa: [0, 0, 240.5, 0, 0]
+
+- name: Case 4, manual G family example with earned and unearned parental income.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 40
+        person_id:
+          2026: 1
+        # 6-B example: Mr. G has a retirement pension of $900 a month.
+        taxable_private_pension_income:
+          2026: 10_800
+      person2:
+        age:
+          2026: 40
+        person_id:
+          2026: 2
+        # 6-B example: Mrs. G has earnings of $1,500 a month.
+        employment_income_before_lsr:
+          2026: 18_000
+      person3:
+        age:
+          2026: 10
+        person_id:
+          2026: 3
+        parent_1_id:
+          2026: 1
+        parent_2_id:
+          2026: 2
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+        is_disabled:
+          2026: true
+        meets_ssi_disability_criteria:
+          2026: true
+      person4:
+        age:
+          2026: 8
+        person_id:
+          2026: 4
+        parent_1_id:
+          2026: 1
+        parent_2_id:
+          2026: 2
+    marital_units:
+      parents:
+        members: [person1, person2]
+      child1:
+        members: [person3]
+      child2:
+        members: [person4]
+    families:
+      family:
+        members: [person1, person2, person3, person4]
+    tax_units:
+      family:
+        members: [person1, person2, person3, person4]
+    spm_units:
+      unit:
+        members: [person1, person2, person3, person4]
+    households:
+      home:
+        members: [person1, person2, person3, person4]
+        state_code:
+          2026: IA
+  output:
+    # Iowa: (1,500 - 65) / 2 + 900 = 1,617.50 - 1,491 = 126.50 - 497 < 0, so 0.
+    # The child receives the full SSI 994; participation 994 - 994 = 0.
+    ia_ssa_income_deemed_from_parents: [0, 0, 0, 0]
+    ssi: [0, 0, 994, 0]
+    people:
+      person3:
+        ia_ssa_ihhrc_participation: 0
+    ia_ssa: [0, 0, 400, 0]
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ia/hhs/ssa/ia_ssa_nonfinancial_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/ia/hhs/ssa/ia_ssa_nonfinancial_eligible.yaml
new file mode 100644
index 00000000000..7fa2ff3314b
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ia/hhs/ssa/ia_ssa_nonfinancial_eligible.yaml
@@ -0,0 +1,75 @@
+- name: Case 1, aged citizen in an ordinary living arrangement.
+  period: 2026-01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+  output:
+    ia_ssa_nonfinancial_eligible: true
+
+- name: Case 2, a 64-year-old who is neither blind nor disabled is not aged.
+  period: 2026-01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 64
+  output:
+    ia_ssa_nonfinancial_eligible: false
+
+- name: Case 3, an incarcerated blind person is ineligible.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    is_blind: true
+    is_incarcerated: true
+  output:
+    ia_ssa_nonfinancial_eligible: false
+    ia_ssa: 0
+
+- name: Case 4, an undocumented blind person is ineligible.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    is_blind: true
+    immigration_status:
+      2026: UNDOCUMENTED
+  output:
+    ia_ssa_nonfinancial_eligible: false
+    ia_ssa: 0
+
+- name: Case 5, a blind person with no eligible arrangement is ineligible.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    is_blind: true
+    ia_ssa_category: NONE
+  output:
+    ia_ssa_nonfinancial_eligible: false
+    ia_ssa: 0
+
+- name: Case 6, a blind person who would qualify for SSI but declines it is ineligible.
+  period: 2026-01
+  input:
+    state_code:
+      2026: IA
+    age:
+      2026: 65
+    is_blind: true
+    takes_up_ssi_if_eligible: false
+  output:
+    # With no income, uncapped SSI is 994, so the applicant must apply for SSI.
+    ia_ssa_nonfinancial_eligible: false
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ia/hhs/ssa/ia_ssa_resources_deemed_from_parents.yaml b/policyengine_us/tests/policy/baseline/gov/states/ia/hhs/ssa/ia_ssa_resources_deemed_from_parents.yaml
new file mode 100644
index 00000000000..a4329d445fe
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ia/hhs/ssa/ia_ssa_resources_deemed_from_parents.yaml
@@ -0,0 +1,424 @@
+# Resource balances and certified budgets are stocks. Annual demographic and asset inputs are explicit.
+- name: Case 1, Annual asset balances remain undivided in January and July.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 40
+        person_id:
+          2026: 1
+        bank_account_assets:
+          2026: 10_000
+      person2:
+        age:
+          2026: 10
+        person_id:
+          2026: 3
+        parent_1_id:
+          2026: 1
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost:
+          2026-01: 400
+          2026-07: 400
+        is_disabled:
+          2026: true
+        meets_ssi_disability_criteria:
+          2026: true
+    marital_units:
+      parent1:
+        members: [person1]
+      child1:
+        members: [person2]
+    families:
+      family:
+        members: [person1, person2]
+    tax_units:
+      parent1:
+        members: [person1]
+      child1:
+        members: [person2]
+    spm_units:
+      unit:
+        members: [person1, person2]
+    households:
+      home:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    ia_ssa_resources_deemed_from_parents:
+      2026-01: [0, 8_000]
+      2026-07: [0, 8_000]
+
+- name: Case 2, Annual agency-certified resource budget remains a monthly stock.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: IA
+    ia_ssa_resources_deemed_from_parents: 2_500
+  output:
+    ia_ssa_resources_deemed_from_parents:
+      2026-01: 2_500
+      2026-07: 2_500
+
+- name: Case 3, Minor household head is excluded from parental deeming and the sibling allocation pool.
+  period: 2026-06
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 40
+        person_id:
+          2026: 1
+        bank_account_assets:
+          2026: 5_500
+      person2:
+        age:
+          2026: 40
+        person_id:
+          2026: 2
+      person3:
+        age:
+          2026: 10
+        person_id:
+          2026: 3
+        parent_1_id:
+          2026: 1
+        parent_2_id:
+          2026: 2
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+        is_household_head:
+          2026: true
+        is_disabled:
+          2026: true
+        meets_ssi_disability_criteria:
+          2026: true
+      person4:
+        age:
+          2026: 10
+        person_id:
+          2026: 4
+        parent_1_id:
+          2026: 1
+        parent_2_id:
+          2026: 2
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+        is_disabled:
+          2026: true
+        meets_ssi_disability_criteria:
+          2026: true
+    marital_units:
+      parent1:
+        members: [person1]
+      parent2:
+        members: [person2]
+      child1:
+        members: [person3]
+      child2:
+        members: [person4]
+    families:
+      family:
+        members: [person1, person2, person3, person4]
+    tax_units:
+      parent1:
+        members: [person1]
+      parent2:
+        members: [person2]
+      child1:
+        members: [person3]
+      child2:
+        members: [person4]
+    spm_units:
+      unit:
+        members: [person1, person2, person3, person4]
+    households:
+      home:
+        members: [person1, person2, person3, person4]
+        state_code:
+          2026: IA
+  output:
+    ia_ssa_resources_deemed_from_parents: [0, 0, 0, 2_500]
+    ia_ssa: [0, 0, 400, 0]
+
+- name: Case 4, Married minor is excluded from parental deeming and the sibling allocation pool.
+  period: 2026-06
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 40
+        person_id:
+          2026: 1
+        bank_account_assets:
+          2026: 5_500
+      person2:
+        age:
+          2026: 40
+        person_id:
+          2026: 2
+      person3:
+        age:
+          2026: 10
+        person_id:
+          2026: 3
+        parent_1_id:
+          2026: 1
+        parent_2_id:
+          2026: 2
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+        is_disabled:
+          2026: true
+        meets_ssi_disability_criteria:
+          2026: true
+      person4:
+        age:
+          2026: 10
+        person_id:
+          2026: 4
+        parent_1_id:
+          2026: 1
+        parent_2_id:
+          2026: 2
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+        is_disabled:
+          2026: true
+        meets_ssi_disability_criteria:
+          2026: true
+      person5:
+        age:
+          2026: 17
+        person_id:
+          2026: 5
+    marital_units:
+      parent1:
+        members: [person1]
+      parent2:
+        members: [person2]
+      child1:
+        members: [person3, person5]
+      child2:
+        members: [person4]
+    families:
+      family:
+        members: [person1, person2, person3, person4, person5]
+    tax_units:
+      parent1:
+        members: [person1]
+      parent2:
+        members: [person2]
+      child1:
+        members: [person3]
+      child2:
+        members: [person4]
+      spouse:
+        members: [person5]
+    spm_units:
+      unit:
+        members: [person1, person2, person3, person4, person5]
+    households:
+      home:
+        members: [person1, person2, person3, person4, person5]
+        state_code:
+          2026: IA
+  output:
+    ia_ssa_resources_deemed_from_parents: [0, 0, 0, 2_500, 0]
+    ia_ssa: [0, 0, 400, 0, 0]
+
+# Child-specific parental budgets and sibling allocation: SI 01330.200/.280.
+
+- name: Case 5, Children with different linked parent sets do not share a resource allocation.
+  period: 2026-06
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 40
+        person_id:
+          2026: 1
+        bank_account_assets:
+          2026: 5_500
+      person2:
+        age:
+          2026: 40
+        person_id:
+          2026: 2
+      person3:
+        age:
+          2026: 10
+        person_id:
+          2026: 3
+        parent_1_id:
+          2026: 1
+        parent_2_id:
+          2026: 2
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+        is_disabled:
+          2026: true
+        meets_ssi_disability_criteria:
+          2026: true
+      person4:
+        age:
+          2026: 10
+        person_id:
+          2026: 4
+        parent_1_id:
+          2026: 1
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+        is_disabled:
+          2026: true
+        meets_ssi_disability_criteria:
+          2026: true
+    marital_units:
+      parent1:
+        members: [person1]
+      parent2:
+        members: [person2]
+      child1:
+        members: [person3]
+      child2:
+        members: [person4]
+    families:
+      family:
+        members: [person1, person2, person3, person4]
+    tax_units:
+      parent1:
+        members: [person1]
+      parent2:
+        members: [person2]
+      child1:
+        members: [person3]
+      child2:
+        members: [person4]
+    spm_units:
+      unit:
+        members: [person1, person2, person3, person4]
+    households:
+      home:
+        members: [person1, person2, person3, person4]
+        state_code:
+          2026: IA
+  output:
+    ia_ssa_resources_deemed_from_parents: [0, 0, 2_500, 3_500]
+    ia_ssa: [0, 0, 0, 0]
+
+- name: Case 6, a co-resident stepparent's resources are deemed with the parent's.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 38
+        person_id:
+          2026: 1
+      person2:
+        age:
+          2026: 40
+        person_id:
+          2026: 2
+        bank_account_assets:
+          2026: 5_600
+      person3:
+        age:
+          2026: 10
+        person_id:
+          2026: 3
+        parent_1_id:
+          2026: 1
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+        is_disabled:
+          2026: true
+        meets_ssi_disability_criteria:
+          2026: true
+    marital_units:
+      parents:
+        members: [person1, person2]
+      child:
+        members: [person3]
+    families:
+      family:
+        members: [person1, person2, person3]
+    tax_units:
+      family:
+        members: [person1, person2, person3]
+    spm_units:
+      unit:
+        members: [person1, person2, person3]
+    households:
+      home:
+        members: [person1, person2, person3]
+        state_code:
+          2026: IA
+  output:
+    # person2 is the mother's spouse but not a named parent. 20 CFR 416.1202(b)(1)
+    # deems a stepparent's resources and allows 3,000 for a parent and spouse:
+    # 5,600 - 3,000 = 2,600, above the child's 2,000 limit.
+    ia_ssa_resources_deemed_from_parents: [0, 0, 2_600]
+    ia_ssa_eligible: [false, false, false]
+    ia_ssa: [0, 0, 0]
+
+- name: Case 7, manual Child A example deems one parent's bonds above the one-parent allowance.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age:
+          2026: 40
+        person_id:
+          2026: 1
+        # 6-B example: the parent has $2,200 in government bonds.
+        bond_assets:
+          2026: 2_200
+      person2:
+        age:
+          2026: 10
+        person_id:
+          2026: 2
+        parent_1_id:
+          2026: 1
+        # 6-B example: Child A has $900 in a savings account.
+        bank_account_assets:
+          2026: 900
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+        is_disabled:
+          2026: true
+        meets_ssi_disability_criteria:
+          2026: true
+    marital_units:
+      parent:
+        members: [person1]
+      child:
+        members: [person2]
+    families:
+      family:
+        members: [person1, person2]
+    tax_units:
+      family:
+        members: [person1, person2]
+    spm_units:
+      unit:
+        members: [person1, person2]
+    households:
+      home:
+        members: [person1, person2]
+        state_code:
+          2026: IA
+  output:
+    # 2,200 - 2,000 = 200 deemed; 900 + 200 = 1,100 is within the 2,000 limit.
+    ia_ssa_resources_deemed_from_parents: [0, 200]
+    ia_ssa_eligible: [false, true]
+    ia_ssa: [0, 400]
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ia/hhs/ssa/integration.yaml b/policyengine_us/tests/policy/baseline/gov/states/ia/hhs/ssa/integration.yaml
new file mode 100644
index 00000000000..35f557db0ed
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ia/hhs/ssa/integration.yaml
@@ -0,0 +1,301 @@
+- name: Case 1, one blind spouse receives the categorical supplement.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 65
+        is_blind: true
+      person2:
+        age: 65
+    marital_units:
+      couple:
+        members: [person1, person2]
+    households:
+      hh:
+        members: [person1, person2]
+        state_code: IA
+  output:
+    # SSI couple rate 1,491, split 745.50 each; only the blind spouse gets 22.
+    ssi: [745.5, 745.5]
+    ia_ssa_federal: [22, 0]
+    ia_ssa: [22, 0]
+
+- name: Case 2, two blind spouses.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 65
+        is_blind: true
+      person2:
+        age: 65
+        is_blind: true
+    marital_units:
+      couple:
+        members: [person1, person2]
+    households:
+      hh:
+        members: [person1, person2]
+        state_code: IA
+  output:
+    # SSI couple rate 1,491, split 745.50 each; each blind spouse gets 22.
+    ssi: [745.5, 745.5]
+    ia_ssa_federal: [22, 22]
+    ia_ssa: [22, 22]
+
+- name: Case 3, dependent-person grant is once per eligible couple.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 65
+        ia_ssa_category: DEPENDENT_PERSON
+      person2:
+        age: 65
+        ia_ssa_category: DEPENDENT_PERSON
+    marital_units:
+      couple:
+        members: [person1, person2]
+    households:
+      hh:
+        members: [person1, person2]
+        state_code: IA
+  output:
+    # Group income 1,491 < 2,009, so the couple's 518 is split 259 each.
+    ssi: [745.5, 745.5]
+    ia_ssa_federal: [259, 259]
+    ia_ssa: [259, 259]
+
+- name: Case 4, mixed blind dependent-person couple follows state manual.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 65
+        ia_ssa_category: DEPENDENT_PERSON
+        is_blind: true
+      person2:
+        age: 65
+        ia_ssa_category: DEPENDENT_PERSON
+    marital_units:
+      couple:
+        members: [person1, person2]
+    households:
+      hh:
+        members: [person1, person2]
+        state_code: IA
+  output:
+    # Couple level 518 + 22 = 540 (6-B p.26 $2,031 - $1,491), split 270 each.
+    ssi: [745.5, 745.5]
+    ia_ssa_federal: [270, 270]
+    ia_ssa: [270, 270]
+
+- name: Case 5, family-life home eligible couple.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 65
+        ia_ssa_category: FAMILY_LIFE_HOME
+      person2:
+        age: 65
+        ia_ssa_category: FAMILY_LIFE_HOME
+    marital_units:
+      couple:
+        members: [person1, person2]
+    households:
+      hh:
+        members: [person1, person2]
+        state_code: IA
+  output:
+    # Couple amount 2 * 1,156 - 1,491 - 20 = 801, split 400.50 each; the
+    # SSI-only couple shares one 20 top-up.
+    ssi: [745.5, 745.5]
+    ia_ssa_federal: [400.5, 400.5]
+    ia_ssa: [410.5, 410.5]
+
+- name: Case 6, in-home care counts ineligible spouse income.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 65
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+      person2:
+        age: 40
+        social_security_retirement: 20_400
+    marital_units:
+      couple:
+        members: [person1, person2]
+    households:
+      hh:
+        members: [person1, person2]
+        state_code: IA
+  output:
+    # SSI deems the spouse's 1,700: 1,700 - 20 = 1,680 > 1,491, so SSI is 0.
+    # Care income 1,700; participation 1,700 - 1,491 = 209; 400 - 209 = 191.
+    ssi: [0, 0]
+    ia_ssa: [191, 0]
+
+- name: Case 7, in-home couple gets only one earnings disregard.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 65
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+        employment_income: 24_000
+      person2:
+        age: 65
+        ia_ssa_category: IN_HOME_CARE
+        ia_ssa_ihhrc_monthly_cost: 400
+        employment_income: 12_000
+    marital_units:
+      couple:
+        members: [person1, person2]
+    households:
+      hh:
+        members: [person1, person2]
+        state_code: IA
+  output:
+    # SSI: (3,000 - 20 - 65) / 2 = 1,457.50 < 1,491, so 33.50, or 16.75 each.
+    # Care income (3,000 - 65) / 2 + 33.50 = 1,501; participation
+    # 1,501 - 1,491 = 10; (800 - 10) / 2 = 395.
+    ssi: [16.75, 16.75]
+    ia_ssa_care_countable_income: [1_501, 1_501]
+    ia_ssa_ihhrc_participation: [10, 10]
+    ia_ssa: [395, 395]
+
+- name: Case 8, annual blind allowance in SNAP income and benefit totals.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    age: 65
+    state_code: IA
+    is_blind: true
+    # SNAP take-up is off so the benefit total isolates SSI and Iowa SSA.
+    takes_up_snap_if_eligible: false
+  output:
+    # 22 * 12 = 264; SSI 994 * 12 = 11,928; 11,928 + 264 = 12,192.
+    ia_ssa: 264
+    snap_unearned_income: 12_192
+    household_state_benefits: 264
+    spm_unit_benefits: 12_192
+
+- name: Case 9, Iowa in-home reimbursement is excluded while blind cash is counted.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: IA
+    age: 65
+    is_blind: true
+    ia_ssa_category: IN_HOME_CARE
+    ia_ssa_ihhrc_monthly_cost: 4_800
+  output:
+    # (400 + 22) * 12 = 5,064; only the blind 22 * 12 = 264 is countable.
+    ia_ssa: 5_064
+    ia_ssa_countable_for_snap: 264
+    ia_ssa_countable_for_hud: 264
+    snap_unearned_income: 12_192
+    hud_unearned_income: 12_192
+
+- name: Case 10, 2027 family-life home couple amount follows the SSI rates.
+  period: 2027-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 65
+        ia_ssa_category: FAMILY_LIFE_HOME
+      person2:
+        age: 65
+        ia_ssa_category: FAMILY_LIFE_HOME
+    marital_units:
+      couple:
+        members: [person1, person2]
+    households:
+      hh:
+        members: [person1, person2]
+        state_code: IA
+  output:
+    # The 2027 SSI couple rate of 1,544 is split 772 each, which is each
+    # spouse's care income.
+    # Standard 1,029 + 162 = 1,191; couple amount 2 * 1,191 - 1,544 - 20 = 818,
+    # split 409 each (801 and 400.50 in 2026).
+    # The SSI-only couple shares one 20 top-up: 409 + 10 = 419.
+    ssi: [772, 772]
+    ia_ssa_care_countable_income: [772, 772]
+    ia_ssa_federal: [409, 409]
+    ia_ssa: [419, 419]
+
+- name: Case 11, certifying one spouse gives the couple the dependent-person level.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 65
+        ia_ssa_category: DEPENDENT_PERSON
+      person2:
+        # No category entered, so person2 defaults to REGULAR.
+        age: 65
+    marital_units:
+      couple:
+        members: [person1, person2]
+    households:
+      hh:
+        members: [person1, person2]
+        state_code: IA
+  output:
+    # 441 IAC 52.1(2)"b" sets one standard for the "Aged or disabled client,
+    # eligible spouse, and a dependent relative", so certifying either spouse
+    # applies the couple level.
+    # SSI couple rate 1,491, split 745.50 each. Group income 1,491 + 0 is
+    # below the 1,491 + 518 = 2,009 standard, so the couple's 518 supplement
+    # is split 259 each (as in Case 3, where both spouses are certified).
+    ssi: [745.5, 745.5]
+    ia_ssa_federal: [259, 259]
+    ia_ssa: [259, 259]
+
+- name: Case 12, a dependent-person spouse and an in-home care spouse share the couple level.
+  period: 2026-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 65
+        ia_ssa_category: DEPENDENT_PERSON
+      person2:
+        age: 65
+        ia_ssa_category: IN_HOME_CARE
+        # Within the $480.55 monthly ceiling for one person (6-B p.41).
+        ia_ssa_ihhrc_monthly_cost: 400
+    marital_units:
+      couple:
+        members: [person1, person2]
+    households:
+      hh:
+        members: [person1, person2]
+        state_code: IA
+  output:
+    # SSI couple rate 1,491, split 745.50 each. Certifying person1 applies the
+    # couple dependent-person level whatever person2's category (441 IAC
+    # 52.1(2)"b"): group income 1,491 is below 2,009, so the 518 supplement
+    # is split 259 each.
+    ssi: [745.5, 745.5]
+    ia_ssa_federal: [259, 259]
+    # In-home care: couple income 1,491 less the 1,491 couple maintenance
+    # allowance leaves participation 0, so the 400 cost is paid in full.
+    ia_ssa_ihhrc_participation: [0, 0]
+    ia_ssa_ihhrc_amount: [0, 400]
+    # 259 + 0 and 259 + 400.
+    ia_ssa: [259, 659]
diff --git a/policyengine_us/variables/gov/states/ia/hhs/ssa/_smme_spouse_income.py b/policyengine_us/variables/gov/states/ia/hhs/ssa/_smme_spouse_income.py
new file mode 100644
index 00000000000..9711918f05f
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ia/hhs/ssa/_smme_spouse_income.py
@@ -0,0 +1,27 @@
+from policyengine_us.model_api import *
+
+
+def smme_spouse_is_aged_blind_disabled(person, period):
+    """Whether the other member of a two-person marital unit is a person SSI
+    treats as aged, blind or disabled. For an applicant whom SSI does not
+    count, any such member of the marital unit is the spouse."""
+    abd = person("is_ssi_aged_blind_disabled", period.this_year)
+    return person.marital_unit.sum(abd) - abd > 0
+
+
+def smme_spouse_income(person, period):
+    """A spouse's SSI earned and unearned income. For an ineligible spouse,
+    allocations for ineligible children are deducted, from unearned income
+    first (20 CFR 416.1163(b)(3)). A spouse whom SSI treats as aged, blind or
+    disabled is not an ineligible spouse, and the couple's income is combined
+    as for an eligible couple, with no allocations."""
+    earned = person("ssi_earned_income", period)
+    unearned = person("ssi_unearned_income", period)
+    spouse_earned = person.marital_unit.sum(earned) - earned
+    spouse_unearned = person.marital_unit.sum(unearned) - unearned
+    allocations = add(
+        person.tax_unit, period, ["ssi_ineligible_child_allocation"]
+    ) * ~smme_spouse_is_aged_blind_disabled(person, period)
+    unearned_left = max_(spouse_unearned - allocations, 0)
+    earned_left = max_(spouse_earned - max_(allocations - spouse_unearned, 0), 0)
+    return earned_left, unearned_left
diff --git a/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa.py b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa.py
new file mode 100644
index 00000000000..9b7013e52cd
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa.py
@@ -0,0 +1,156 @@
+from policyengine_us.model_api import *
+
+
+class ia_ssa(Variable):
+    value_type = float
+    entity = Person
+    label = "Iowa State Supplementary Assistance"
+    definition_period = MONTH
+    unit = USD
+    reference = (
+        # Iowa Code 249.3; PDF pages 2-3
+        "https://www.legis.iowa.gov/docs/code/249.pdf#page=2",
+        # 441 IAC 51.4(3) and 51.7(6); PDF pages 1-2
+        "https://www.legis.iowa.gov/docs/iac/chapter/441.51.pdf#page=1",
+        # 441 IAC 52.1; PDF pages 1-2
+        "https://www.legis.iowa.gov/docs/iac/chapter/441.52.pdf#page=1",
+        # PDF pages 35, 41-49, 59-74, 76-78
+        "https://hhs.iowa.gov/media/3987/download?inline=#page=35",
+    )
+    defined_for = "ia_ssa_eligible"
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.ia.hhs.ssa
+        federal = parameters(period).gov.ssa.ssi
+        category = person("ia_ssa_category", period)
+        c = category.possible_values
+        federally_paid = person("ia_ssa_federal", period)
+        income = person("ia_ssa_care_countable_income", period)
+        extra = max_(person("ia_ssa_care_additional_deductions", period), 0)
+        partial = person("ia_ssa_care_partial_month_days", period)
+        days = where(partial > 0, min_(partial, period.days), period.days)
+        joint = person("ssi_couple_computation_applies", period)
+        # NOTE: 441 IAC 52.1(3): "For periods of eligibility beginning July 1,
+        # 2017, and thereafter, payment to a recipient in a licensed residential
+        # care facility will be based on the maximum per diem rate", and 51.4(3)
+        # tests income against "31 times the maximum per diem rate". 6-B
+        # Billing and Payments p.72 still describes "two options": a
+        # cost-related per diem rate "established by the Department
+        # specifically for each facility" of up to $38.47, or "A flat per diem
+        # rate ... $17.86 beginning February 1, 2004". The model follows the
+        # rule and Iowa Code 249.12(3), under which privately operated
+        # facilities "shall be reimbursed based on the maximum per diem rates
+        # established by the general assembly", and pays the maximum rate
+        # unless a lower facility rate is entered (ia_ssa.yaml Cases 14, 15
+        # and 56).
+        entered_rate = max_(person("ia_ssa_rcf_daily_rate", period), 0)
+        rate = where(
+            entered_rate > 0,
+            min_(entered_rate, p.rcf_daily_limit),
+            p.rcf_daily_limit,
+        )
+        # 441 IAC 52.1(3)"a"(6): "The income of a resident who lived at home in
+        # the month of entry will not be applied to the cost of care except to
+        # the extent the income exceeds the SSI benefit for one person or for a
+        # married couple if the resident also had a spouse living in the home
+        # in the month of entry." In a couple-budget entry month
+        # (ia_ssa_rcf_couple_budget) each spouse's care income is half the
+        # couple's, so each deducts half the couple rate.
+        # NOTE: 6-B First-Month Client Participation pp.63-64 deducts "the SSI
+        # benefit rate for one person" or "for a married couple", as the rule
+        # does, but later lets clients from an independent living arrangement
+        # "keep enough of the first month's income to meet maintenance or
+        # living expenses from the previous living arrangement, but do not
+        # disregard an amount that is over the SSI standard". The model follows
+        # the rule's fixed amount (ia_ssa.yaml Cases 52-53).
+        has_spouse = person("ia_ssa_has_spouse", period)
+        entry = where(has_spouse, federal.amount.couple, federal.amount.individual)
+        entry = where(
+            person("ia_ssa_rcf_couple_budget", period), entry / 2, entry
+        ) * person("ia_ssa_care_initial_partial_month", period)
+        rcf_participation = max_(income - p.rcf_personal_needs - extra - entry, 0)
+        # Paying the covered days less participation, floored at zero, matches
+        # the 51.4(3) income test in a 31-day month and pays nothing in a
+        # shorter month that income covers (52.1(3)"d").
+        rcf = max_(rate * days - rcf_participation, 0)
+        ihhrc = person("ia_ssa_ihhrc_amount", period)
+        # 6-B Making the Family-Life Home Payment: "For a recipient who has
+        # only SSI and no other income (and hence no $20 to disregard), an
+        # additional $20 payment is necessary". The $20 is SSI's general income
+        # exclusion, so the federal parameter is used. Only positive amounts
+        # count as other income, and the eligible couple shares one $20.
+        receives_ssi = (person("ssi", period) > 0) | person("receives_ssi", period)
+        sources = federal.income.sources
+        # Interest and dividends are excluded from income as in
+        # ia_ssa_care_countable_income (20 CFR 416.1124(c)(22)), so they are
+        # not other income here (ia_ssa.yaml Case 63).
+        excluded = p.excluded_unearned_sources
+        has_other_income = np.zeros(person.count, dtype=bool)
+        for source in list(sources.earned) + list(sources.unearned):
+            if source not in excluded:
+                has_other_income = has_other_income | (person(source, period) > 0)
+        has_other_income = where(
+            joint, person.marital_unit.any(has_other_income), has_other_income
+        )
+        flh = category == c.FAMILY_LIFE_HOME
+        recipients = person.marital_unit.sum(flh)
+        top_up = (
+            ~has_other_income
+            * receives_ssi
+            * federal.income.exclusions.general
+            / where(joint, max_(recipients, 1), 1)
+        )
+        # 441 IAC 51.7(6) and 6-B Income (SMME) p.77 set no family size for
+        # the poverty guideline. 6-B p.77 determines income "according to SSI
+        # income criteria", and 8-E p.12 says to "Process as a one-person
+        # household" when SSI deems nothing from an ineligible spouse. So the
+        # guideline is for two people only when SMME income includes a
+        # spouse's income: an eligible couple's combined income, or income
+        # deemed from a spouse, by SSI or, for an applicant working above the
+        # SGA level, by ia_ssa_smme_spousal_deeming_applies (a spouse's income
+        # above the couple rate less the individual rate, or an aged, blind or
+        # disabled spouse's income; ia_ssa.yaml Cases 47-49, 81-84, 90-92 and
+        # 94-97).
+        spouse_income = (
+            joint
+            | person("is_ssi_spousal_deeming_applies", period.this_year)
+            | person("ia_ssa_smme_spousal_deeming_applies", period)
+        )
+        size = where(spouse_income, 2, 1)
+        # 441 IAC 75.1 revises the federal poverty level "annually on April 1",
+        # so earlier months use the prior year's guidelines (Cases 78-80).
+        year = period.start.year
+        if period.start.month < p.fpg_year_start_month:
+            year = year - 1
+        fpg = parameters(f"{year}-01-01").gov.hhs.fpg
+        poverty = (
+            fpg.first_person.CONTIGUOUS_US
+            + (size - 1) * fpg.additional_person.CONTIGUOUS_US
+        ) / MONTHS_IN_YEAR
+        # NOTE: Iowa Code 249.3(4)(g) requires "income of at least one hundred
+        # twenty percent of the federal poverty level". 441 IAC 51.7(6) says
+        # income "must exceed 120 percent of the federal poverty level", and
+        # 6-B Income (SMME) p.77 says it "also exceeds 120% of the federal
+        # poverty level". Where a statute and a rule or manual disagree, the
+        # model follows the statute (the statute-first rule in CONTRIBUTING.md), so
+        # income of exactly 120% qualifies and one cent less does not
+        # (ia_ssa.yaml Cases 44-45).
+        smme = (
+            person("ia_ssa_smme_coverage_eligible", period)
+            & (
+                person("ia_ssa_smme_countable_income", period)
+                >= p.smme_minimum_fpg_rate * poverty
+            )
+            & (federally_paid == 0)
+        )
+        state = select(
+            [
+                category == c.RESIDENTIAL_CARE,
+                category == c.IN_HOME_CARE,
+                flh,
+                category == c.SMME,
+            ],
+            [rcf, ihhrc, top_up, smme * p.smme_amount],
+            default=0,
+        )
+        return federally_paid + state
diff --git a/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_care_additional_deductions.py b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_care_additional_deductions.py
new file mode 100644
index 00000000000..d04a9f9e5f6
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_care_additional_deductions.py
@@ -0,0 +1,21 @@
+from policyengine_us.model_api import *
+
+
+class ia_ssa_care_additional_deductions(Variable):
+    value_type = float
+    entity = Person
+    label = "Iowa SSA approved additional care income deductions"
+    definition_period = MONTH
+    unit = USD
+    defined_for = StateCode.IA
+    documentation = "Verified monthly deductions from care income beyond those the model applies: unmet medical needs; for in-home health-related care, the allowance for a dependent other than an SSI-ineligible child in the tax unit; for residential care, the spouse and dependent diversions (omit the spouse diversion in a month of entry, when the SSI couple rate is deducted instead), income used that month to pay for care in another facility or setting and, for a resident who receives no SSI, one-half of impairment-related work expenses, because this input is subtracted after the one-half earnings exclusion. Enter no impairment-related work expenses for an SSI recipient: SSA's payment already offsets them. Enter a deduction a couple shares on one spouse only; in-home care adds the couple's entries together. Excludes the home maintenance, dependent-child and personal needs allowances, the entry-month SSI rate deduction and the $65 and one-half earnings exclusions. Key each amount to its month; a yearly entry is spread evenly over the months."
+    reference = (
+        # 441 IAC 52.1(3)"a"
+        "https://www.legis.iowa.gov/docs/iac/chapter/441.52.pdf#page=1",
+        # PDF pages 42-44, 59, 61-65, 68
+        "https://hhs.iowa.gov/media/3987/download?inline=#page=42",
+    )
+
+    def formula(person, period, parameters):
+        # A formula stops a one-month input from carrying into later months.
+        return 0
diff --git a/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_care_countable_income.py b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_care_countable_income.py
new file mode 100644
index 00000000000..087810af14f
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_care_countable_income.py
@@ -0,0 +1,118 @@
+from policyengine_us.model_api import *
+from policyengine_us.variables.gov.ssa.ssi.eligibility.income._apply_ssi_exclusions import (
+    _apply_ssi_exclusions,
+)
+
+
+class ia_ssa_care_countable_income(Variable):
+    value_type = float
+    entity = Person
+    label = "Iowa SSA care countable income without general disregard"
+    definition_period = MONTH
+    unit = USD
+    defined_for = StateCode.IA
+    documentation = "Care income without the $20 general exclusion: SSI countable income plus SSI. In-home care counts an adult's spouse's income. An eligible family-life home couple, and a residential care couple in the month of entry, split the couple's income. After the month of entry, a married resident counts own income plus the SSI individual amount from it. A child in in-home care receives income deemed from parents under the Iowa method. Interest and dividends are excluded. First-month deeming from an ineligible spouse, and deductions absent from the federal SSI income inputs, are not modeled."
+    reference = (
+        # 441 IAC 52.1(3)"a"
+        "https://www.legis.iowa.gov/docs/iac/chapter/441.52.pdf#page=1",
+        # PDF pages 34, 40-42, 46, 49, 58-65, 67-71
+        "https://hhs.iowa.gov/media/3987/download?inline=#page=34",
+    )
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.ia.hhs.ssa
+        ssi = parameters(period).gov.ssa.ssi
+        category = person("ia_ssa_category", period)
+        c = category.possible_values
+        home = category == c.IN_HOME_CARE
+        rcf = category == c.RESIDENTIAL_CARE
+        joint = person("ssi_couple_computation_applies", period)
+        spouse = person("ia_ssa_has_spouse", period)
+        adult = ~person("is_child", period.this_year)
+        combine = select(
+            [home, rcf],
+            [adult & spouse, person("ia_ssa_rcf_couple_budget", period)],
+            default=joint,
+        )
+        # NOTE: 441 IAC 52.1(3)"a"(1) deducts "impairment-related work
+        # expenses, as defined by SSI plus $65 plus one-half of any remaining
+        # earned income" (6-B p.65, Mr. L). Neither federal SSI nor this
+        # variable models those expenses (issue 3669). For a resident without
+        # SSI, entering one-half of them in ia_ssa_care_additional_deductions
+        # reproduces the rule (ia_ssa.yaml Case 62). For an SSI recipient,
+        # SSA's payment rises by the same one-half, so care income does not
+        # change (6-B p.59).
+        earned = max_(
+            person("ssi_earned_income", period)
+            - person("ssi_blind_or_disabled_working_student_exclusion", period),
+            0,
+        )
+        # NOTE: 20 CFR 416.1124(c)(22) excludes "Interest and dividend income
+        # from a countable resource", as Manual 8-E Dividends and Interest
+        # Income do. Federal SSI still counts them (issue 10079), so the
+        # sources in excluded_unearned_sources are dropped here and from the
+        # family-life home $20 test in ia_ssa (ia_ssa.yaml Case 74 for
+        # residential care income and Case 63 for the $20 test).
+        # Remove the list once issue 10079 is fixed, or they are excluded
+        # twice. SMME income (ia_ssa_smme_countable_income) and the SSA-paid
+        # amounts (ia_ssa_federal) use SSI countable income, so they count
+        # interest and dividends until then. The 8-E exceptions for excluded
+        # resources are not modeled.
+        # NOTE: 6-B excludes one-third of child support a child receives from
+        # an absent parent. Federal SSI does not apply 20 CFR 416.1124(c)(11)
+        # yet (issue 10242), so the shared federal share is read here; remove
+        # it once issue 10242 is fixed.
+        unearned = max_(
+            person("ssi_unearned_income", period)
+            - add(person, period, p.excluded_unearned_sources)
+            - ~adult
+            * person("child_support_received", period)
+            * ssi.income.exclusions.child_support_share,
+            0,
+        )
+        # 6-B: "do not rely on SSI deeming calculations for children" in
+        # in-home health-related care; other care uses SSI parental deeming.
+        deemed = where(
+            home,
+            person("ia_ssa_income_deemed_from_parents", period),
+            person("ssi_unearned_income_deemed_from_ineligible_parent", period),
+        )
+        unearned = unearned + ~adult * deemed
+        # NOTE: 6-B pp.60-61 treats spouses "as individuals beginning the month
+        # after the month of entry", and the examples on pp.68-71 then use the
+        # resident's own SSI (Mr. K: "$ 839 SSI benefit"). A resident whose
+        # income is below the SSI rate "must now apply for and accept SSI
+        # benefits" (p.61). The model therefore assumes SSA pays each spouse as
+        # an individual from that month, and credits that amount even to a
+        # resident who does not take up SSI. Federal SSI has no input for
+        # spouses who live apart and keeps the couple or deemed amount, so the
+        # SSI individual amount is computed here from the resident's own income
+        # (ia_ssa.yaml Cases 57, 58, 60 and 73).
+        individual_ssi = max_(
+            ssi.amount.individual
+            - _apply_ssi_exclusions(
+                earned * MONTHS_IN_YEAR,
+                unearned * MONTHS_IN_YEAR,
+                parameters,
+                period,
+            )
+            / MONTHS_IN_YEAR,
+            0,
+        )
+        separated = rcf & spouse & ~person("ia_ssa_care_initial_partial_month", period)
+        benefit = where(separated, individual_ssi, person("ssi", period))
+        earned = where(combine, person.marital_unit.sum(earned), earned)
+        unearned = where(combine, person.marital_unit.sum(unearned), unearned)
+        benefit = where(combine, person.marital_unit.sum(benefit), benefit)
+        income = (
+            _apply_ssi_exclusions(
+                earned * MONTHS_IN_YEAR,
+                unearned * MONTHS_IN_YEAR,
+                parameters,
+                period,
+                general_exclusion=0,
+            )
+            / MONTHS_IN_YEAR
+            + benefit
+        )
+        return where(combine & ~home, income / 2, income)
diff --git a/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_care_initial_partial_month.py b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_care_initial_partial_month.py
new file mode 100644
index 00000000000..9ebe3315ce4
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_care_initial_partial_month.py
@@ -0,0 +1,25 @@
+from policyengine_us.model_api import *
+
+
+class ia_ssa_care_initial_partial_month(Variable):
+    value_type = bool
+    entity = Person
+    label = "Iowa SSA first partial month of in-home or residential care"
+    definition_period = MONTH
+    defined_for = StateCode.IA
+    default_value = False
+    documentation = "Set for a first month of in-home health-related care service that is less than a full month, or for the month a resident enters a residential care facility after living at home earlier that month. In-home care then requires no client participation. Residential care deducts the SSI benefit rate for one person, or for a couple when a spouse lived in the home. For a married resident, the month also sets the couple budget (ia_ssa_rcf_couple_budget) when either spouse received SSI or both spouses enter that month; later months budget each spouse alone. Key the entry to its month and enter the covered days in ia_ssa_care_partial_month_days."
+    reference = (
+        # 441 IAC 52.1(3)"a"(6)
+        "https://www.legis.iowa.gov/docs/iac/chapter/441.52.pdf#page=2",
+        # 441 IAC 177.8(2)"b" (IAC 8/5/26)
+        "https://www.legis.iowa.gov/docs/iac/chapter/441.177.pdf#page=4",
+        # 441 IAC 177.10(2)"b" (IAC 2/5/25)
+        "https://www.legis.iowa.gov/docs/iac/chapter/01-07-2026.441.177.pdf#page=5",
+        # PDF pages 42, 60-61, 63-64
+        "https://hhs.iowa.gov/media/3987/download?inline=#page=42",
+    )
+
+    def formula(person, period, parameters):
+        # A formula stops a one-month input from carrying into later months.
+        return False
diff --git a/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_care_partial_month_days.py b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_care_partial_month_days.py
new file mode 100644
index 00000000000..bb7940fbbd3
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_care_partial_month_days.py
@@ -0,0 +1,21 @@
+from policyengine_us.model_api import *
+
+
+class ia_ssa_care_partial_month_days(Variable):
+    value_type = int
+    entity = Person
+    label = "Iowa SSA covered care days in a partial month"
+    definition_period = MONTH
+    defined_for = StateCode.IA
+    default_value = 0
+    documentation = "Covered days in a month that is not fully covered. For residential care, count the day of entry but not the day of discharge or death, plus authorized reserve bed days; for in-home health-related care, count the days of approved services. Leave at 0 for a full month; a value of at least the month's length is also a full month. Key the entry to its month (for example 2026-01: 15)."
+    reference = (
+        # 441 IAC 52.1(3)"b", "e" and "f"
+        "https://www.legis.iowa.gov/docs/iac/chapter/441.52.pdf#page=2",
+        # PDF pages 42, 71-72
+        "https://hhs.iowa.gov/media/3987/download?inline=#page=42",
+    )
+
+    def formula(person, period, parameters):
+        # A formula stops a one-month input from carrying into later months.
+        return 0
diff --git a/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_category.py b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_category.py
new file mode 100644
index 00000000000..c85f31d07de
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_category.py
@@ -0,0 +1,35 @@
+from policyengine_us.model_api import *
+
+
+class IASSACategory(Enum):
+    REGULAR = "Ordinary living arrangement"
+    DEPENDENT_PERSON = "Certified dependent-person household"
+    FAMILY_LIFE_HOME = "Certified family-life home"
+    RESIDENTIAL_CARE = "Approved residential care facility"
+    IN_HOME_CARE = "Approved in-home health-related care"
+    SMME = "Supplement for Medicare and Medicaid eligibles"
+    NONE = "No eligible supplementary assistance arrangement"
+
+
+class ia_ssa_category(Variable):
+    value_type = Enum
+    entity = Person
+    label = "Iowa State Supplementary Assistance category"
+    definition_period = MONTH
+    possible_values = IASSACategory
+    default_value = IASSACategory.REGULAR
+    # PDF pages 5-6, 20, 24, 30, 40-41, 57-61, 76
+    reference = "https://hhs.iowa.gov/media/3987/download?inline=#page=5"
+    documentation = """
+    Special categories require agency certification of the dependency or care
+    arrangement, benefit pursuit, and procedural eligibility. DEPENDENT_PERSON
+    requires a selected co-resident relative who is ineligible for SSI/FIP,
+    satisfies the marital restrictions and does not deem income to the client.
+    For an eligible SSI couple sharing one dependent, certifying either member
+    applies the couple level. Certification also covers the dependent's own
+    resources, which 441 IAC 51.5(2) counts with the recipient's; the model
+    tests only the recipient's and spouse's resources.
+    For residential care, set ia_ssa_care_initial_partial_month in the month
+    of entry; a married resident is budgeted alone from the next month.
+    NONE also excludes the blind allowance; otherwise it may accompany care.
+    """
diff --git a/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_countable_for_hud.py b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_countable_for_hud.py
new file mode 100644
index 00000000000..454d781eb6a
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_countable_for_hud.py
@@ -0,0 +1,25 @@
+from policyengine_us.model_api import *
+
+
+class ia_ssa_countable_for_hud(Variable):
+    value_type = float
+    entity = Person
+    label = "Iowa State Supplementary Assistance countable for HUD"
+    definition_period = MONTH
+    unit = USD
+    defined_for = StateCode.IA
+    # 24 CFR 5.609(b)(6) and (b)(19)
+    reference = "https://www.ecfr.gov/current/title-24/section-5.609#p-5.609(b)(6)"
+
+    def formula(person, period, parameters):
+        # 24 CFR 5.609(b)(6) excludes amounts "specifically for, or in
+        # reimbursement of, the cost of health and medical care expenses", and
+        # (b)(19) excludes state agency payments "to enable a family member who
+        # has a disability to reside in the family's assisted unit". Both cover
+        # the in-home health-related care payment; the blind supplement paid
+        # alongside it remains income.
+        category = person("ia_ssa_category", period)
+        home_care = category == category.possible_values.IN_HOME_CARE
+        return where(
+            home_care, person("ia_ssa_federal", period), person("ia_ssa", period)
+        )
diff --git a/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_countable_for_snap.py b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_countable_for_snap.py
new file mode 100644
index 00000000000..3f1b093f6e4
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_countable_for_snap.py
@@ -0,0 +1,25 @@
+from policyengine_us.model_api import *
+
+
+class ia_ssa_countable_for_snap(Variable):
+    value_type = float
+    entity = Person
+    label = "Iowa State Supplementary Assistance countable for SNAP"
+    definition_period = MONTH
+    unit = USD
+    defined_for = StateCode.IA
+    reference = (
+        "https://hhs.iowa.gov/media/3997#page=34",
+        "https://www.ecfr.gov/current/title-7/section-273.9#p-273.9(c)(5)",
+    )
+
+    def formula(person, period, parameters):
+        # Iowa SNAP manual 7-E: "Exclude State Supplementary Assistance payments
+        # made for in-home health-related care as a reimbursement" (7 CFR
+        # 273.9(c)(5)). The blind supplement paid alongside it remains
+        # countable cash assistance.
+        category = person("ia_ssa_category", period)
+        home_care = category == category.possible_values.IN_HOME_CARE
+        return where(
+            home_care, person("ia_ssa_federal", period), person("ia_ssa", period)
+        )
diff --git a/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_dependent_countable_income.py b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_dependent_countable_income.py
new file mode 100644
index 00000000000..c77e31a32c9
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_dependent_countable_income.py
@@ -0,0 +1,13 @@
+from policyengine_us.model_api import *
+
+
+class ia_ssa_dependent_countable_income(Variable):
+    value_type = float
+    entity = Person
+    label = "Countable income of Iowa SSA selected dependent"
+    definition_period = MONTH
+    unit = USD
+    default_value = 0
+    # PDF pages 24-28
+    reference = "https://hhs.iowa.gov/media/3987/download?inline=#page=24"
+    documentation = "Verified dependent income after 6-B deductions, including the special parent-of-child calculation and only one $20 exclusion per dependent group. The dependent does not receive the recipient's half-earnings exclusion. An entry carries into later months until it is changed."
diff --git a/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_eligible.py b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_eligible.py
new file mode 100644
index 00000000000..9bdb207b59b
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_eligible.py
@@ -0,0 +1,54 @@
+from policyengine_us.model_api import *
+
+
+class ia_ssa_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Iowa SSA non-income eligibility"
+    definition_period = MONTH
+    defined_for = StateCode.IA
+    reference = (
+        # Iowa Code 249.3
+        "https://www.legis.iowa.gov/docs/code/249.pdf#page=2",
+        # PDF pages 6-12
+        "https://hhs.iowa.gov/media/3987/download?inline=#page=6",
+        "https://www.ecfr.gov/current/title-20/section-416.1202",
+        "https://www.ecfr.gov/current/title-20/section-416.1205",
+    )
+
+    def formula(person, period, parameters):
+        category = person("ia_ssa_category", period)
+        c = category.possible_values
+        resource = person("ssi_countable_resources", period.this_year)
+        community = (
+            (category == c.IN_HOME_CARE)
+            | (category == c.SMME)
+            | (category == c.REGULAR)
+            | (category == c.DEPENDENT_PERSON)
+            | (category == c.FAMILY_LIFE_HOME)
+        )
+        # 6-B Resources p.12: "When the applicant is living with a spouse,
+        # count the spouse's resources. When the applicant is not living with
+        # the spouse, do not count the spouse's resources." A residential care
+        # resident lives apart from the spouse after the month of entry (6-B
+        # p.60), so only the couple-budget entry month pools resources
+        # (ia_ssa.yaml Case 61).
+        # NOTE: The spouse who stays at home still pools resources with the
+        # resident after the month of entry, though p.12 would test that
+        # spouse alone. Federal SSI in the model has no input for spouses who
+        # live apart and keeps them a couple, and that spouse's SSA income
+        # comes from federal SSI, so this belongs with the federal treatment of
+        # spouses living apart.
+        couple = person("ia_ssa_has_spouse", period) & (
+            community | person("ia_ssa_rcf_couple_budget", period)
+        )
+        resource = where(couple, person.marital_unit.sum(resource), resource)
+        resource = resource + person("ia_ssa_resources_deemed_from_parents", period)
+        # 6-B Resources prints "$2,000 for an individual" and "$3,000 for a
+        # married couple living together" under 20 CFR 416.1202; these equal
+        # the SSI limits of 20 CFR 416.1205, so the federal parameters are used
+        # and an SSI reform carries over to Iowa.
+        limit = parameters(period).gov.ssa.ssi.eligibility.resources.limit
+        return person("ia_ssa_nonfinancial_eligible", period) & (
+            resource <= where(couple, limit.couple, limit.individual)
+        )
diff --git a/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_federal.py b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_federal.py
new file mode 100644
index 00000000000..74780fa9109
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_federal.py
@@ -0,0 +1,130 @@
+from policyengine_us.model_api import *
+from policyengine_us.variables.gov.ssa.ssi._ssi_state_supplement import (
+    ssi_state_supplement,
+)
+
+
+class ia_ssa_federal(Variable):
+    value_type = float
+    entity = Person
+    label = "Federally administered Iowa State Supplementary Assistance"
+    definition_period = MONTH
+    unit = USD
+    reference = (
+        # 441 IAC 52.1(1), (2) and (4); PDF pages 1-2
+        "https://www.legis.iowa.gov/docs/iac/chapter/441.52.pdf#page=1",
+        # 441 IAC 51.5(1)
+        "https://www.legis.iowa.gov/docs/iac/chapter/441.51.pdf#page=2",
+        # PDF pages 20, 24-28, 30, 34-35
+        "https://hhs.iowa.gov/media/3987/download?inline=#page=20",
+        "https://secure.ssa.gov/poms.nsf/lnx/0501415058#f",
+    )
+    defined_for = "ia_ssa_eligible"
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.ia.hhs.ssa
+        ssi = parameters(period).gov.ssa.ssi
+        category = person("ia_ssa_category", period)
+        c = category.possible_values
+        # NOTE: The joint-couple test uses the federal definition, which treats
+        # an aged, blind or disabled spouse who is ineligible for SSI or does
+        # not apply as part of a joint claim (issue 10138).
+        joint = person("ssi_couple_computation_applies", period)
+        blind = person("is_blind", period.this_year)
+        blind_count = person.marital_unit.sum(blind)
+        dependent = person("ia_ssa_dependent_countable_income", period)
+        dependent = where(joint, person.marital_unit.max(dependent), dependent)
+        recipient_income = person("ssi_countable_income", period) + person(
+            "ssi", period
+        )
+        group_income = (
+            where(joint, person.marital_unit.sum(recipient_income), recipient_income)
+            + dependent
+        )
+        need = (
+            where(
+                joint,
+                ssi.amount.couple + blind_count * p.blind_amount,
+                ssi.amount.individual + blind * p.blind_amount,
+            )
+            + p.dependent_amount
+        )
+        # NOTE: 6-B p.24 excludes as a dependent "A person whose countable
+        # income is more than $518 per month", which would admit income of
+        # exactly $518. 6-B p.25 ("The dependent must have countable income of
+        # less than $518 per month") and 441 IAC 51.5(1) ("must be less than
+        # the amount established by the department") exclude it. The model
+        # follows 51.5(1) and p.25 (ia_ssa.yaml Case 3).
+        # The dependent-person standards are couple standards (441 IAC
+        # 52.1(2)"b", "d" and "e"), so certifying either spouse of an eligible
+        # couple applies the couple level (integration.yaml Cases 11-12),
+        # whatever the other spouse's category.
+        certified = category == c.DEPENDENT_PERSON
+        certified = where(joint, person.marital_unit.any(certified), certified)
+        dp = certified & (dependent < p.dependent_amount) & (group_income < need)
+        # 6-B: the family-life home standard is "$1,156", and the maximum
+        # supplement is "$162 ($1,156 - $994 SSI standard)". SSA pays at most
+        # $142 because it applies the $20 general exclusion. The couple amount
+        # is twice the standard less the SSI couple rate and $20 (POMS code D
+        # Aged/Aged $801), so the standard and the couple amount move with the
+        # federal benefit rate.
+        general = ssi.income.exclusions.general
+        family_life_need = ssi.amount.individual + p.family_life_supplement
+        flh = (category == c.FAMILY_LIFE_HOME) & (
+            person("ia_ssa_care_countable_income", period) < family_life_need
+        )
+        family_life_individual = p.family_life_supplement - general
+        family_life_couple = 2 * family_life_need - ssi.amount.couple - general
+        federal_la = person("ssi_federal_living_arrangement", period)
+        medical = federal_la == federal_la.possible_values.MEDICAL_TREATMENT_FACILITY
+        # NOTE: 441 IAC 52.1(4) sets $22 as "The standard for a blind recipient
+        # not receiving another type of state supplementary assistance". 6-B
+        # Blind Supplement p.20 excludes the blind supplement "when determining
+        # eligibility for other SSA programs the person may be receiving
+        # simultaneously. For example, the blind supplement is not countable
+        # income to determine client participation or eligibility for the RCF
+        # supplement", and p.42 says "Do not count the $22 special blind
+        # allowance when determining client participation" for in-home care.
+        # POMS SI 01415.058 F.1 code A pays a blind recipient "who does not live
+        # in any other State living arrangement variation", the SSA-coded
+        # dependent-person and family-life home rows, whose levels include the
+        # $22. The model follows the manual and POMS and pays the $22 with
+        # residential care (ia_ssa.yaml Case 11) and in-home care
+        # (integration.yaml Case 9).
+        individual_rate = (
+            dp * p.dependent_amount
+            + flh * family_life_individual
+            + blind * p.blind_amount
+        )
+        # NOTE: 6-B Income (DP) lists "Blind client, aged or disabled spouse, and
+        # a dependent relative $2,031", a $540 supplement over the $1,491
+        # couple rate. POMS SI 01415.058 F.2.b code C shows Aged/Blind 562.00
+        # (2,053.00), which is the blind/blind level. The model follows the
+        # manual and POMS F.1 code C ("increases by $22 for each blind
+        # recipient"), adding $22 per blind spouse (integration.yaml Case 4).
+        couple_rate = (
+            dp * p.dependent_amount
+            + flh * family_life_couple
+            + 2 * blind * p.blind_amount
+        )
+        recipient = (individual_rate > 0) & ~medical & person("ia_ssa_eligible", period)
+        count = person.marital_unit.sum(recipient)
+        payment = ssi_state_supplement(
+            person,
+            period,
+            parameters,
+            individual_rate,
+            couple_rate,
+            federal_payment_rules=False,
+        )
+        # Only the blind member receives the ordinary categorical allowance.
+        # DP/FLH couples share the combined payment without duplication.
+        payment = where(joint, payment * 2 / max_(count, 1), payment) * recipient
+        # SSA pays these rows, so its rounding and $1 minimum apply. The helper
+        # would apply them before the redistribution above, so it returns the
+        # unrounded amount and the same SSA rule is applied here afterwards
+        # (SI 02001.005, SI 02001.010).
+        rounded = np.ceil(np.floor(payment * 1000) / 10) / 100
+        return where(
+            rounded > 0, max_(rounded, ssi.state_supplement.minimum_payment), 0
+        )
diff --git a/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_has_spouse.py b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_has_spouse.py
new file mode 100644
index 00000000000..a5b4b549cd7
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_has_spouse.py
@@ -0,0 +1,26 @@
+from policyengine_us.model_api import *
+from policyengine_us.variables.gov.ssa.ssi.eligibility.resources.deemed._ssi_spouses import (
+    _ssi_spouse_index,
+)
+
+
+class ia_ssa_has_spouse(Variable):
+    value_type = bool
+    entity = Person
+    label = "Iowa SSA spouse in the marital unit"
+    definition_period = MONTH
+    defined_for = StateCode.IA
+    reference = (
+        "https://hhs.iowa.gov/media/3987/download?inline=#page=12",
+        "https://www.ecfr.gov/current/title-20/section-416.1806",
+    )
+
+    def formula(person, period, parameters):
+        # 6-B Resources p.12: "When the applicant is living with a spouse,
+        # count the spouse's resources." A two-person marital unit is a couple
+        # only when SSI's spouse test pairs its members, so the default unit of
+        # a situation without marital units does not pair a parent with an
+        # adult child the parent claims (ia_ssa.yaml Case 65). A default unit
+        # of three or more people budgets each member alone.
+        couple_unit = person.marital_unit.nb_persons() == 2
+        return couple_unit & (_ssi_spouse_index(person, period) >= 0)
diff --git a/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_ihhrc_amount.py b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_ihhrc_amount.py
new file mode 100644
index 00000000000..0c695d18a33
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_ihhrc_amount.py
@@ -0,0 +1,45 @@
+from policyengine_us.model_api import *
+
+
+class ia_ssa_ihhrc_amount(Variable):
+    value_type = float
+    entity = Person
+    label = "Iowa SSA in-home health-related care amount before non-income eligibility"
+    definition_period = MONTH
+    unit = USD
+    defined_for = StateCode.IA
+    reference = (
+        # 441 IAC 177.8(2) (IAC 8/5/26)
+        "https://www.legis.iowa.gov/docs/iac/chapter/441.177.pdf#page=4",
+        # 441 IAC 177.10(2) (IAC 2/5/25); PDF pages 4-5
+        "https://www.legis.iowa.gov/docs/iac/chapter/01-07-2026.441.177.pdf#page=4",
+        # PDF pages 41-42
+        "https://hhs.iowa.gov/media/3987/download?inline=#page=41",
+    )
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.ia.hhs.ssa
+        category = person("ia_ssa_category", period)
+        home = category == category.possible_values.IN_HOME_CARE
+        cost = max_(person("ia_ssa_ihhrc_monthly_cost", period), 0)
+        # Care costing more than the monthly ceiling is ineligible, not capped.
+        approved = home & (cost <= p.ihhrc_cost_limit)
+        partial = person("ia_ssa_care_partial_month_days", period)
+        days = where(partial > 0, min_(partial, period.days), period.days)
+        covered_cost = cost * days / period.days * approved
+        # A couple's approved costs share one participation; others are alone.
+        total_cost = where(
+            person("ia_ssa_has_spouse", period),
+            person.marital_unit.sum(covered_cost),
+            covered_cost,
+        )
+        payable = max_(total_cost - person("ia_ssa_ihhrc_participation", period), 0)
+        # Allocate a common household contribution proportionately to the
+        # approved costs, preserving the household's total payable benefit.
+        share = np.divide(
+            covered_cost,
+            total_cost,
+            out=np.zeros_like(covered_cost),
+            where=total_cost > 0,
+        )
+        return payable * share
diff --git a/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_ihhrc_monthly_cost.py b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_ihhrc_monthly_cost.py
new file mode 100644
index 00000000000..a84c34430f5
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_ihhrc_monthly_cost.py
@@ -0,0 +1,12 @@
+from policyengine_us.model_api import *
+
+
+class ia_ssa_ihhrc_monthly_cost(Variable):
+    value_type = float
+    entity = Person
+    label = "Iowa SSA approved monthly in-home health-related care cost"
+    definition_period = MONTH
+    unit = USD
+    default_value = 0
+    reference = "https://hhs.iowa.gov/media/3987/download?inline=#page=41"
+    documentation = "Cost of the approved full-month service plan per recipient; care costing above the monthly ceiling is ineligible rather than capped. An entry carries into later months until it is changed."
diff --git a/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_ihhrc_participation.py b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_ihhrc_participation.py
new file mode 100644
index 00000000000..08130590781
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_ihhrc_participation.py
@@ -0,0 +1,57 @@
+from policyengine_us.model_api import *
+
+
+class ia_ssa_ihhrc_participation(Variable):
+    value_type = float
+    entity = Person
+    label = "Iowa SSA in-home health-related care client participation"
+    definition_period = MONTH
+    unit = USD
+    defined_for = StateCode.IA
+    reference = (
+        # 441 IAC 177.2(1)"f"-"g" and 177.8(2) (IAC 8/5/26)
+        "https://www.legis.iowa.gov/docs/iac/chapter/441.177.pdf#page=1",
+        # 441 IAC 177.4(1)"f"-"g" and 177.10(2) (IAC 2/5/25); PDF pages 2, 4-5
+        "https://www.legis.iowa.gov/docs/iac/chapter/01-07-2026.441.177.pdf#page=2",
+        # PDF pages 41-44, 49
+        "https://hhs.iowa.gov/media/3987/download?inline=#page=41",
+    )
+
+    def formula(person, period, parameters):
+        # 6-B Home Maintenance Allowance (IHHRC) prints the SSI individual and
+        # couple standards ($994 and $1,491) and gives the couple allowance
+        # "even if only one spouse receives in-home health-related care", so
+        # the federal benefit rates are used and an SSI reform carries over.
+        # A child has no spouse and receives the individual standard.
+        ssi = parameters(period).gov.ssa.ssi
+        income = person("ia_ssa_care_countable_income", period)
+        deductions = max_(person("ia_ssa_care_additional_deductions", period), 0)
+        has_spouse = person("ia_ssa_has_spouse", period)
+        maintenance = where(has_spouse, ssi.amount.couple, ssi.amount.individual)
+        deductions = where(has_spouse, person.marital_unit.sum(deductions), deductions)
+        # 441 IAC 177.2(1)"f"(3) disregards "The amount of the SSI standard for
+        # a dependent plus any established unmet medical needs for each
+        # dependent living in the home. Any income of the dependent shall be
+        # applied to the dependent's needs before making this disregard." 6-B
+        # Home Maintenance Allowance (IHHRC) allows "$ 497 Maximum additional
+        # allowance for each dependent" less the dependent's income. SSI's
+        # ineligible child allocation is that amount, summed over the tax unit
+        # as in SSI spousal deeming. A child recipient's siblings are allowed in
+        # parental deeming instead (177.2(1)"g"(1)).
+        # NOTE: 6-B p.42 lists the "Home maintenance allowance for a single
+        # person, or for a couple if there is a spouse living with the client
+        # or a dependent living with an eligible person", with no deduction of
+        # the dependent's income. 441 IAC 177.2(1)"f"(3) applies "Any income of
+        # the dependent ... to the dependent's needs before making this
+        # disregard", as 6-B p.43 does ("Subtract a dependent's income"; Mr. B,
+        # 1,400 - 994 - 372 = 34). The model follows the rule and p.43
+        # (ia_ssa.yaml Case 50).
+        head_or_spouse = person("is_tax_unit_head_or_spouse", period.this_year)
+        dependents = head_or_spouse * person.tax_unit.sum(
+            person("ssi_ineligible_child_allocation", period)
+        )
+        participation = max_(income - maintenance - dependents - deductions, 0)
+        # No client participation is required in a first partial month.
+        return where(
+            person("ia_ssa_care_initial_partial_month", period), 0, participation
+        )
diff --git a/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_income_deemed_from_parents.py b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_income_deemed_from_parents.py
new file mode 100644
index 00000000000..d2effd8c9ee
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_income_deemed_from_parents.py
@@ -0,0 +1,97 @@
+from policyengine_us.model_api import *
+from policyengine_us.variables.gov.ssa.ssi.eligibility.resources.deemed.ssi_resources_deemed_from_ineligible_parent import (
+    _ssi_parental_resource_pool,
+)
+
+
+class ia_ssa_income_deemed_from_parents(Variable):
+    value_type = float
+    entity = Person
+    label = "Iowa SSA in-home health-related care income deemed from parents"
+    definition_period = MONTH
+    unit = USD
+    defined_for = StateCode.IA
+    reference = (
+        # PDF pages 46-49
+        "https://hhs.iowa.gov/media/3987/download?inline=#page=46",
+        # 441 IAC 177.2(1)"g"(1)
+        "https://www.legis.iowa.gov/docs/iac/chapter/441.177.pdf#page=2",
+        # 441 IAC 177.4(1)"g"(1) (IAC 2/5/25)
+        "https://www.legis.iowa.gov/docs/iac/chapter/01-07-2026.441.177.pdf#page=2",
+    )
+
+    def formula(person, period, parameters):
+        # 6-B: "The procedures for deeming from a parent to a child under
+        # in-home health-related care differ from the SSI program", so the
+        # Iowa method replaces SSI parental income deeming for these children.
+        # The deemors are the co-resident parents and each parent's
+        # co-resident spouse, as for parental resources; a parent who receives
+        # SSI is not a deemor.
+        # NOTE: The manual and the rule it cites deduct the unmet medical needs
+        # of the parents and ineligible children, which are not modeled.
+        # NOTE: 6-B p.47: "For parents with earned income only, allow the
+        # following deductions before deeming income to the eligible child: $65
+        # work expense. Double the SSI allowance". 441 IAC 177 lists only "an
+        # additional basic SSI standard" when all income is earned, with no $65:
+        # 177.4(1)"g"(1) in the IAC 2/5/25 edition and 177.2(1)"g"(1) after ARC
+        # 0460D (IAC 8/5/26, effective October 1, 2026), so the conflict covers
+        # all of 2026. The model follows the manual
+        # (ia_ssa_income_deemed_from_parents.yaml Cases 2-3).
+        ssi = parameters(period).gov.ssa.ssi
+        receives_ssi = (person("ssi", period) > 0) | person("receives_ssi", period)
+        earned = where(receives_ssi, 0, person("ssi_earned_income", period))
+        unearned = where(receives_ssi, 0, person("ssi_unearned_income", period))
+        parental_earned, parent_count, pool = _ssi_parental_resource_pool(
+            person, period, earned
+        )
+        parental_unearned, _, _ = _ssi_parental_resource_pool(person, period, unearned)
+        # 6-B, Home Maintenance Allowance (IHHRC): the 6-B allowances equal the
+        # SSI individual, couple and dependent standards, so an SSI reform
+        # carries over to Iowa.
+        # NOTE: As in resources deeming, the allowance follows the number of
+        # co-resident deemors including a parent who receives SSI, so one SSI
+        # parent with an ineligible parent gives the couple allowance. Federal
+        # ssi_ineligible_parent_allocation counts only ineligible parents; 6-B
+        # and 441 IAC 177 are silent on this case.
+        allowance = where(parent_count > 1, ssi.amount.couple, ssi.amount.individual)
+        pool_count = int(np.max(pool, initial=-1)) + 1
+        # NOTE: 441 IAC 177.4(1)"g"(1)2 (IAC 2/5/25; 177.2(1)"g"(1)2 from
+        # October 1, 2026) disregards "The amount of the basic supplemental
+        # security income standard for a dependent for each ineligible child in
+        # the home". 6-B pp.47-49 allow a "maximum of $497 per child" and
+        # "Subtract any income of the dependent from the maximum deduction"
+        # (E family: $347 per child). The model follows the manual
+        # (ia_ssa_income_deemed_from_parents.yaml Case 3).
+        # Each ineligible child of the same parents adds the SSI dependent
+        # standard less that child's own income.
+        sibling_allowance = np.bincount(
+            pool,
+            weights=person("ssi_ineligible_child_allocation", period),
+            minlength=pool_count,
+        )[pool]
+        exclusions = ssi.income.exclusions
+        has_earned = parental_earned > 0
+        has_unearned = parental_unearned > 0
+        remaining_earned = max_(parental_earned - exclusions.earned, 0)
+        # All earned: $65 and a second SSI standard for the parents. Earned and
+        # unearned: $65 plus one-half of the remaining earnings. All unearned:
+        # no earnings deduction.
+        countable = select(
+            [has_earned & has_unearned, has_earned],
+            [
+                remaining_earned * (1 - exclusions.earned_share) + parental_unearned,
+                remaining_earned - allowance,
+            ],
+            default=parental_unearned,
+        )
+        deemed = max_(countable - allowance - sibling_allowance, 0)
+        # The Iowa sources are silent on several eligible children; divide
+        # equally among the blind or disabled children of the same parents, as
+        # SSI does.
+        eligible_child = person("is_ssi_aged_blind_disabled", period.this_year) & (
+            person("is_child", period.this_year)
+        )
+        children = np.bincount(
+            pool, weights=eligible_child.astype(float), minlength=pool_count
+        )[pool]
+        return eligible_child * deemed / max_(children, 1)
diff --git a/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_nonfinancial_eligible.py b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_nonfinancial_eligible.py
new file mode 100644
index 00000000000..6f605e0025f
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_nonfinancial_eligible.py
@@ -0,0 +1,57 @@
+from policyengine_us.model_api import *
+
+
+class ia_ssa_nonfinancial_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Iowa SSA nonfinancial eligibility"
+    definition_period = MONTH
+    defined_for = StateCode.IA
+    reference = (
+        # Iowa Code 249.3
+        "https://www.legis.iowa.gov/docs/code/249.pdf#page=2",
+        # 441 IAC 51.2 and 51.7(2); PDF pages 1-2
+        "https://www.legis.iowa.gov/docs/iac/chapter/441.51.pdf#page=1",
+        # PDF pages 6, 8, 10-12
+        "https://hhs.iowa.gov/media/3987/download?inline=#page=6",
+    )
+
+    def formula(person, period, parameters):
+        category = person("ia_ssa_category", period)
+        immigration = person("immigration_status", period.this_year)
+        citizen = immigration == immigration.possible_values.CITIZEN
+        immigrant = person("is_ssi_qualified_noncitizen", period.this_year)
+        # 6-B Nonfinancial Eligibility: applicants "must also apply for SSI or
+        # FIP if they might be eligible". An applicant whose income would
+        # qualify for SSI must take it up; one over income for SSI need not.
+        pursues_ssi = person("takes_up_ssi_if_eligible", period.this_year) | (
+            person("uncapped_ssi", period) <= 0
+        )
+        # SMME disability excludes the substantial gainful activity screen:
+        # Iowa Code 249.3(4)(a)(2) says SGA "shall not preclude a determination
+        # of disability", 441 IAC 51.7(2) excepts "limits on substantial gainful
+        # activity", and 6-B p.10 requires "disability standards other than the
+        # inability to engage in substantial gainful activity". So SMME reads
+        # meets_ssi_disability_criteria rather than is_ssi_disabled (Case 77).
+        # NOTE: Iowa Code 249.3(4)(a) limits the SMME supplement to a person
+        # "Sixty-five years of age or older" or "Disabled as defined by 42
+        # U.S.C. §1382c(a)(3)". 441 IAC 51.7(2) requires "all eligibility
+        # requirements for supplemental security income benefits other than
+        # limits on substantial gainful activity and income", and 6-B p.76
+        # starts from "the SSI eligibility requirements", which include
+        # blindness (p.10). Where a statute and a rule or manual disagree, the
+        # model follows the statute (the statute-first rule in CONTRIBUTING.md), so a
+        # blind person under 65 who is not disabled gets no SMME, while one who
+        # is disabled does (ia_ssa.yaml Cases 72 and 76).
+        aged_blind_disabled = person("is_ssi_aged_blind_disabled", period.this_year)
+        aged_or_disabled = person("is_ssi_aged", period.this_year) | person(
+            "meets_ssi_disability_criteria", period.this_year
+        )
+        smme = category == category.possible_values.SMME
+        return (
+            where(smme, aged_or_disabled, aged_blind_disabled)
+            & (citizen | immigrant)
+            & (category != category.possible_values.NONE)
+            & ~person("is_incarcerated", period)
+            & pursues_ssi
+        )
diff --git a/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_rcf_couple_budget.py b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_rcf_couple_budget.py
new file mode 100644
index 00000000000..25173adcd27
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_rcf_couple_budget.py
@@ -0,0 +1,45 @@
+from policyengine_us.model_api import *
+
+
+class ia_ssa_rcf_couple_budget(Variable):
+    value_type = bool
+    entity = Person
+    label = "Iowa SSA residential care couple budget in the month of entry"
+    definition_period = MONTH
+    defined_for = StateCode.IA
+    reference = (
+        # 441 IAC 51.4(3); PDF pages 1-2
+        "https://www.legis.iowa.gov/docs/iac/chapter/441.51.pdf#page=1",
+        # PDF pages 60-61, 67-71
+        "https://hhs.iowa.gov/media/3987/download?inline=#page=60",
+    )
+
+    def formula(person, period, parameters):
+        # 6-B Spouses Living Separately p.60: "When one or both spouses are
+        # receiving SSI before one or both enters an RCF, treat the spouses as
+        # a couple during the month of entry, then as individuals beginning the
+        # month after the month of entry", and "When neither spouse is
+        # receiving SSI before the entry of one or both into an RCF, treat the
+        # spouses separately beginning in the month of entry." 441 IAC 51.4(3)
+        # makes "Partners in a marriage who both enter the same room of the
+        # residential care facility in the same month" a couple for "the
+        # initial month"; spouses who both enter in the same month are taken
+        # to share a room (ia_ssa.yaml Cases 57, 59 and 60). A resident with an
+        # ineligible spouse is budgeted alone (ia_ssa.yaml Case 73); SSI's
+        # first-month deemed income from that spouse (6-B p.60) is not modeled.
+        # NOTE: A spouse who enters after the other spouse's month of entry
+        # also gets the couple budget when either spouse received SSI, while
+        # the spouse already in the facility stays on the individual budget. 51.4(3) covers spouses who "both
+        # enter" in the same month, and p.61 makes a couple of spouses sharing
+        # a room "During their first month in the RCF", so neither settles a
+        # later entry.
+        category = person("ia_ssa_category", period)
+        rcf = category == category.possible_values.RESIDENTIAL_CARE
+        entering = rcf & person("ia_ssa_care_initial_partial_month", period)
+        couple = person("ssi_couple_computation_applies", period) & person(
+            "ia_ssa_has_spouse", period
+        )
+        receives_ssi = (person("ssi", period) > 0) | person("receives_ssi", period)
+        couple_received_ssi = person.marital_unit.any(receives_ssi)
+        both_enter = person.marital_unit.sum(entering) == 2
+        return entering & couple & (couple_received_ssi | both_enter)
diff --git a/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_rcf_daily_rate.py b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_rcf_daily_rate.py
new file mode 100644
index 00000000000..d90dd9743af
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_rcf_daily_rate.py
@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class ia_ssa_rcf_daily_rate(Variable):
+    value_type = float
+    entity = Person
+    label = "Iowa SSA approved residential care daily rate"
+    definition_period = MONTH
+    unit = USD
+    default_value = 0
+    reference = (
+        # 441 IAC 52.1(3)
+        "https://www.legis.iowa.gov/docs/iac/chapter/441.52.pdf#page=1",
+        "https://hhs.iowa.gov/media/3987/download?inline=#page=72",
+    )
+    documentation = "A per diem rate below the maximum that the department established for the facility. Leave at 0 to pay the maximum per diem rate, as 441 IAC 52.1(3) provides from July 1, 2017; an entry above the maximum is capped. An entry carries into later months until it is changed."
diff --git a/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_resources_deemed_from_parents.py b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_resources_deemed_from_parents.py
new file mode 100644
index 00000000000..7ffa7cf73c7
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_resources_deemed_from_parents.py
@@ -0,0 +1,73 @@
+from policyengine_us.model_api import *
+from policyengine_us.variables.gov.ssa.ssi.eligibility.resources.deemed.ssi_resources_deemed_from_ineligible_parent import (
+    _ssi_parental_resource_pool,
+)
+
+
+class ia_ssa_resources_deemed_from_parents(Variable):
+    value_type = float
+    entity = Person
+    label = "Iowa SSA resources deemed from parents"
+    definition_period = MONTH
+    quantity_type = STOCK
+    unit = USD
+    defined_for = StateCode.IA
+    reference = (
+        # PDF pages 9, 12, 46-47
+        "https://hhs.iowa.gov/media/3987/download?inline=#page=9",
+        "https://www.ecfr.gov/current/title-20/section-416.1202#p-416.1202(b)",
+        "https://www.ecfr.gov/current/title-20/section-416.1856",
+        "https://secure.ssa.gov/poms.nsf/lnx/0501330200",
+        "https://secure.ssa.gov/poms.nsf/lnx/0501330280",
+        "https://secure.ssa.gov/poms.nsf/lnx/0501330310",
+        "https://secure.ssa.gov/poms.nsf/lnx/0501330340",
+    )
+    # 6-B deems parental resources above the $2,000 one-parent or $3,000
+    # two-parent allowance "in the same manner as SSI policy"; these equal the
+    # SSI limits, so the federal parameters are used. The deemors are
+    # the co-resident parents named by parent links (or the unlinked-parent
+    # proxy) plus each parent's co-resident spouse, as in SSI's
+    # 416.1202(b)(1) pool, so a stepparent's resources are deemed. Parents
+    # receiving SSI are not resource deemors, but the allowance follows the
+    # number of co-resident deemors including them. The excess is divided
+    # among the children of the same deemors who receive SSI or would
+    # otherwise receive in-home health-related care, removing any child whose
+    # own resources plus the share exceed the limit (SI 01330.200 and .280).
+    # 6-B p.9: "For an SSI recipient, accept the Social Security
+    # Administration's determination of SSI eligibility as verification that
+    # income, resources, and age, blindness or disability requirements have
+    # been met." The child test is is_ssi_resource_deeming_child, which
+    # applies SSA's exclusions (the 416.1202(b)(2) home-care exception, a
+    # medical treatment facility, a married or household-head minor). Iowa
+    # therefore deems only where SSA would (ia_ssa.yaml Case 68), and in-home
+    # care children are deemed "in the same manner as SSI policy" (6-B p.46;
+    # ia_ssa_resources_deemed_from_parents.yaml Case 7; without marital units,
+    # ia_ssa.yaml Case 75). Other state-only
+    # sibling eligibility is not modeled.
+
+    def formula(person, period, parameters):
+        limit = parameters(period).gov.ssa.ssi.eligibility.resources.limit
+        receives_ssi = (person("ssi", period) > 0) | person("receives_ssi", period)
+        resources = where(receives_ssi, 0, person("ssi_resources_for_deeming", period))
+        parental_resources, parent_count, pool = _ssi_parental_resource_pool(
+            person, period, resources
+        )
+        allowance = where(parent_count > 1, limit.couple, limit.individual)
+        excess = max_(parental_resources - allowance, 0)
+        child = person("is_ssi_resource_deeming_child", period)
+        ihhrc = person("ia_ssa_nonfinancial_eligible", period) & (
+            person("ia_ssa_ihhrc_amount", period) > 0
+        )
+        own = person("ssi_countable_resources", period.this_year)
+        eligible = child & (receives_ssi | ihhrc) & (own <= limit.individual)
+        pool_count = int(np.max(pool, initial=-1)) + 1
+        share = excess
+        # Each round removes at least one child or leaves the result stable.
+        for _ in range(int(np.max(person.household.nb_persons(), initial=0)) + 1):
+            count = np.bincount(pool[eligible], minlength=pool_count)
+            share = excess / max_(count[pool], 1)
+            remaining = eligible & (own + share <= limit.individual)
+            if np.array_equal(remaining, eligible):
+                break
+            eligible = remaining
+        return child * share
diff --git a/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_smme_countable_income.py b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_smme_countable_income.py
new file mode 100644
index 00000000000..f2c2cab6a28
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_smme_countable_income.py
@@ -0,0 +1,72 @@
+from policyengine_us.model_api import *
+from policyengine_us.variables.gov.states.ia.hhs.ssa._smme_spouse_income import (
+    smme_spouse_income,
+)
+from policyengine_us.variables.gov.ssa.ssi.eligibility.income._apply_ssi_exclusions import (
+    _apply_ssi_exclusions,
+)
+
+
+class ia_ssa_smme_countable_income(Variable):
+    value_type = float
+    entity = Person
+    label = "Iowa SMME countable income for Medicaid coverage group"
+    definition_period = MONTH
+    unit = USD
+    defined_for = StateCode.IA
+    documentation = "SSI countable income plus any SSI payment, combined for a couple whose SSI couple computation applies. For a disabled person working above the SGA level, whom SSI does not count, the person's own income, including in-kind support and maintenance and any spouse income deemed under SSI's rules, after SSI's exclusions, including the student earned income exclusion. Deductions and financial groups of a Medicaid coverage category that differ from SSI are not modeled."
+    reference = (
+        # Iowa Code 249.3(4)(g)
+        "https://www.legis.iowa.gov/docs/code/249.pdf#page=2",
+        # 441 IAC 51.7(6)
+        "https://www.legis.iowa.gov/docs/iac/chapter/441.51.pdf#page=2",
+        "https://hhs.iowa.gov/media/3987/download?inline=#page=77",
+    )
+
+    def formula(person, period, parameters):
+        # 6-B Income (SMME): income "is determined according to SSI income
+        # criteria". ia_ssa compares it with 120 percent of the poverty
+        # guideline as Iowa Code 249.3(4)(g) sets it ("at least"; see the NOTE
+        # in ia_ssa). An eligible couple's combined income is compared with the
+        # two-person guideline (ia_ssa.yaml Cases 47-49). With an ineligible
+        # spouse, SSI countable income includes the income SSI deems from that
+        # spouse, and ia_ssa then uses the two-person guideline; when SSI deems
+        # nothing, 8-E p.12 says to "Process as a one-person household"
+        # (Cases 83-84).
+        # NOTE: Group-specific Medicaid budgeting is not modeled.
+        income = person("ssi_countable_income", period) + person("ssi", period)
+        # SSI counts income only for people it treats as aged, blind or
+        # disabled, so ssi_countable_income is 0 for a disabled person working
+        # above the SGA level, whom SMME still covers (Iowa Code
+        # 249.3(4)(a)(2)). That person's own income gets SSI's income rules
+        # instead: the student earned income exclusion (20 CFR
+        # 416.1112(c)(3)), in-kind support and maintenance (416.1130, 416.1140)
+        # and the general and earned income exclusions (ia_ssa.yaml Cases 77,
+        # 87 and 88). As 8-E pp.12-13 do, a spouse's income above the couple
+        # rate less the individual rate, or an aged, blind or disabled
+        # spouse's income, is added before the exclusions
+        # (ia_ssa_smme_spousal_deeming_applies), and ia_ssa then uses the
+        # two-person guideline (Cases 82, 90-92 and 94-97).
+        # NOTE: Income deemed from a parent is not modeled on this path.
+        earned = max_(
+            person("ssi_earned_income", period)
+            - person("ssi_blind_or_disabled_working_student_exclusion", period),
+            0,
+        )
+        unearned = person("ssi_unearned_income", period) + person(
+            "ssi_in_kind_support_and_maintenance", period
+        )
+        deemed = person("ia_ssa_smme_spousal_deeming_applies", period)
+        spouse_earned, spouse_unearned = smme_spouse_income(person, period)
+        earned = earned + deemed * spouse_earned
+        unearned = unearned + deemed * spouse_unearned
+        own_income = (
+            _apply_ssi_exclusions(
+                earned * MONTHS_IN_YEAR, unearned * MONTHS_IN_YEAR, parameters, period
+            )
+            / MONTHS_IN_YEAR
+        )
+        counted_by_ssi = person("is_ssi_aged_blind_disabled", period.this_year)
+        income = where(counted_by_ssi, income, own_income)
+        joint = person("ssi_couple_computation_applies", period)
+        return where(joint, person.marital_unit.sum(income), income)
diff --git a/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_smme_coverage_eligible.py b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_smme_coverage_eligible.py
new file mode 100644
index 00000000000..0cac605bf72
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_smme_coverage_eligible.py
@@ -0,0 +1,11 @@
+from policyengine_us.model_api import *
+
+
+class ia_ssa_smme_coverage_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Iowa SMME full Medicaid and Medicare Part B requirements met"
+    definition_period = MONTH
+    default_value = False
+    reference = "https://hhs.iowa.gov/media/3987/download?inline=#page=76"
+    documentation = "Receiving full Medicaid under a category independent of SSA without a premium or spenddown, and eligible for Medicare Part B. Ordinary Medicaid enrollment alone does not establish this status."
diff --git a/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_smme_spousal_deeming_applies.py b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_smme_spousal_deeming_applies.py
new file mode 100644
index 00000000000..2541f0cb848
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ia/hhs/ssa/ia_ssa_smme_spousal_deeming_applies.py
@@ -0,0 +1,66 @@
+from policyengine_us.model_api import *
+from policyengine_us.variables.gov.states.ia.hhs.ssa._smme_spouse_income import (
+    smme_spouse_income,
+    smme_spouse_is_aged_blind_disabled,
+)
+
+
+class ia_ssa_smme_spousal_deeming_applies(Variable):
+    value_type = bool
+    entity = Person
+    label = "Iowa SMME deems spouse income to an applicant working above the SGA level"
+    definition_period = MONTH
+    defined_for = StateCode.IA
+    reference = (
+        "https://www.law.cornell.edu/cfr/text/20/416.1163",
+        "https://www.ecfr.gov/current/title-20/section-416.1167",
+        # 8-E PDF pages 11-13
+        "https://hhs.iowa.gov/media/4011/download?inline#page=11",
+        # 8-F PDF pages 73-74
+        "https://hhs.iowa.gov/media/4012/download?inline#page=73",
+    )
+
+    def formula(person, period, parameters):
+        # 6-B Income (SMME) p.77 determines income "according to SSI income
+        # criteria", and 8-E pp.11-13 deem an ineligible spouse's income for
+        # State Supplementary Assistance groups other than the Medically
+        # Needy, in-home care, dependent person and MEPD groups. SSI's deeming
+        # variables apply only to people SSI treats as aged, blind or
+        # disabled, so this test covers a disabled applicant working above the
+        # SGA level (Iowa Code 249.3(4)(a)(2), (c)): a spouse's income after
+        # child allocations is deemed when it is more than the couple rate
+        # less the individual rate.
+        applicant = person("meets_ssi_disability_criteria", period.this_year) & ~person(
+            "is_ssi_aged_blind_disabled", period.this_year
+        )
+        # 8-E p.11 deems only while the applicant lives "in the same
+        # household" with the spouse. Under 20 CFR 416.1167(a)(1) an absence
+        # is temporary only if the person returns in the same or the next
+        # month, so a spouse (or the applicant) in a medical treatment
+        # facility for the month is not a household member and nothing is
+        # deemed (ia_ssa.yaml Case 96).
+        # NOTE: Intent to return is not modeled, as in
+        # ssi_couple_computation_applies.
+        apart = person.marital_unit.any(
+            person("ssi_lives_in_medical_treatment_facility", period)
+        )
+        # 8-E p.12: "An ineligible spouse is a spouse who is not eligible for
+        # SSI or non-MAGI-related Medicaid, or State Supplementary
+        # Assistance." Those groups are for aged, blind or disabled people
+        # (8-F PDF pages 73-74), so, as is_ssi_ineligible_spouse does, a spouse
+        # SSI treats as aged, blind or disabled is not an ineligible spouse: the
+        # couple's income is combined with no $497 test, as SSI and
+        # msp_countable_income combine an eligible couple's income.
+        # NOTE: 8-E tests eligibility for SSI, non-MAGI-related Medicaid or
+        # State Supplementary Assistance. The model uses SSI's aged, blind or
+        # disabled status, so an aged, blind or disabled spouse who qualifies
+        # for none of them is combined rather than deemed.
+        eligible_spouse = smme_spouse_is_aged_blind_disabled(person, period)
+        earned, unearned = smme_spouse_income(person, period)
+        p = parameters(period).gov.ssa.ssi.amount
+        return (
+            applicant
+            & person("ia_ssa_has_spouse", period)
+            & ~apart
+            & (eligible_spouse | (earned + unearned > p.couple - p.individual))
+        )
diff --git a/policyengine_us/variables/household/income/spm_unit/spm_unit_benefits.py b/policyengine_us/variables/household/income/spm_unit/spm_unit_benefits.py
index 773567bfa1b..118a9e0dc0d 100644
--- a/policyengine_us/variables/household/income/spm_unit/spm_unit_benefits.py
+++ b/policyengine_us/variables/household/income/spm_unit/spm_unit_benefits.py
@@ -37,6 +37,7 @@ def formula(spm_unit, period, parameters):
             "ut_ssp",  # Utah benefits
             "sd_ssp",  # South Dakota benefits
             "va_ag",  # Virginia benefits
+            "ia_ssa",  # Iowa benefits
             "ks_sspp",  # Kansas benefits
             "hi_oss",
             "la_oss",  # Louisiana benefits
diff --git a/source_conflicts/candidates.yaml b/source_conflicts/candidates.yaml
index 843ddcbe21c..cfbf51172ce 100644
--- a/source_conflicts/candidates.yaml
+++ b/source_conflicts/candidates.yaml
@@ -1983,6 +1983,101 @@ candidates:
   state: ruled
   note: 'Ruled statute-first in October 2026; the rule requires replacing the approximation using claimant inputs,
     with annual verification because the supplied statutory URL is for 2026. Code not yet on main: ia_is_tax_exempt.'
+- id: us-ia:rcf-maximum-per-diem-rate
+  program: ssi-state-supplement
+  years:
+    from: 2026
+    to: 2026
+    type: calendar
+  question: Is Iowa's residential care supplement based on the maximum per diem rate, or on the manual's choice of
+    a facility rate or the $17.86 flat rate?
+  sources:
+  - kind: statute
+    citation: Iowa Code 249.12(3)
+    url: https://www.legis.iowa.gov/docs/code/249.pdf#page=5
+  - kind: regulation
+    citation: 441 IAC 52.1(3)
+    url: https://www.legis.iowa.gov/docs/iac/chapter/441.52.pdf#page=1
+  - kind: manual
+    citation: Iowa HHS Employees' Manual 6-B, Billing and Payments (RCF)
+    url: https://hhs.iowa.gov/media/3987/download?inline=#page=72
+  readings:
+    statute: Privately operated facilities "shall be reimbursed based on the maximum per diem rates established by
+      the general assembly".
+    other: The manual gives "two options", a cost-related rate up to $38.47 or "A flat per diem rate ... $17.86
+      beginning February 1, 2004".
+  example: An SSI-only resident with no facility rate entered gets $328.57 in January 2026 at the maximum rate, and
+    $0 at the flat rate (31 × 17.86 = 553.66, below the $864 participation).
+  pe_us:
+    follows: statute
+    code: []
+    prs:
+    - https://github.com/PolicyEngine/policyengine-us/pull/8017
+  state: ruled
+  note: 'Code not yet on main: ia_ssa, ia_ssa_rcf_daily_rate. Iowa Code 249.12(3) names privately operated
+    facilities.'
+- id: us-ia:smme-blind-under-65
+  program: ssi-state-supplement
+  years:
+    from: 2026
+    to: 2026
+    type: calendar
+  question: Can a blind person under 65 who is not disabled receive Iowa's Supplement for Medicare and Medicaid
+    Eligibles (SMME)?
+  sources:
+  - kind: statute
+    citation: Iowa Code 249.3(4)(a)
+    url: https://www.legis.iowa.gov/docs/code/249.pdf#page=2
+  - kind: regulation
+    citation: 441 IAC 51.7(2)
+    url: https://www.legis.iowa.gov/docs/iac/chapter/441.51.pdf#page=2
+  - kind: manual
+    citation: Iowa HHS Employees' Manual 6-B, SMME and SSI eligibility requirements
+    url: https://hhs.iowa.gov/media/3987/download?inline=#page=76
+  readings:
+    statute: Only a person "Sixty-five years of age or older" or "Disabled as defined by 42 U.S.C. §1382c(a)(3)"
+      qualifies, so blindness alone does not.
+    other: The rule requires "all eligibility requirements for supplemental security income benefits other than
+      limits on substantial gainful activity and income", which include blindness.
+  example: A blind 50-year-old with a $2,020 monthly pension and SMME coverage gets $0 under the statute and $1
+    under the rule.
+  pe_us:
+    follows: statute
+    code: []
+    prs:
+    - https://github.com/PolicyEngine/policyengine-us/pull/8017
+  state: ruled
+  note: 'Code not yet on main: ia_ssa_nonfinancial_eligible.'
+- id: us-ia:smme-income-at-least-120-percent
+  program: ssi-state-supplement
+  years:
+    from: 2026
+    to: 2026
+    type: calendar
+  question: Does Iowa's SMME supplement require income of at least, or more than, 120 percent of the poverty
+    guideline?
+  sources:
+  - kind: statute
+    citation: Iowa Code 249.3(4)(g)
+    url: https://www.legis.iowa.gov/docs/code/249.pdf#page=2
+  - kind: regulation
+    citation: 441 IAC 51.7(6)
+    url: https://www.legis.iowa.gov/docs/iac/chapter/441.51.pdf#page=2
+  - kind: manual
+    citation: Iowa HHS Employees' Manual 6-B, Income (SMME)
+    url: https://hhs.iowa.gov/media/3987/download?inline=#page=77
+  readings:
+    statute: Income "of at least one hundred twenty percent of the federal poverty level" qualifies.
+    other: Income "must exceed 120 percent of the federal poverty level".
+  example: From April 2026, a single applicant with countable income of exactly $1,596 (1.2 × 15,960 / 12) gets $1
+    under the statute and $0 under the rule.
+  pe_us:
+    follows: statute
+    code: []
+    prs:
+    - https://github.com/PolicyEngine/policyengine-us/pull/8017
+  state: ruled
+  note: 'Code not yet on main: ia_ssa.'
 - id: us-id:grocery-credit-claimable-spouse
   program: income-tax
   years: