diff --git a/CHANGELOG.md b/CHANGELOG.md
index 15013ac4dae..b5c1b37b1f0 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -5,6 +5,55 @@ All notable changes to this project will be documented in this file.
 The format is based on [Keep a Changelog](https://keepachangelog.com/en/1.0.0/),
 and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0.html).
 
+## [0.722.2] - 2024-04-04 16:13:37
+
+### Fixed
+
+- Adjust the widow filing status to surviving spouse in the gov.contrib.biden.budget_2025.capital_gains.income_threshold file.
+
+## [0.722.1] - 2024-04-04 03:29:14
+
+### Fixed
+
+- Kentucky tax unit itemizes deductions logic.
+
+## [0.722.0] - 2024-04-02 21:40:33
+
+### Added
+
+- Rename widow to surviving spouse.
+
+## [0.721.1] - 2024-04-02 15:56:44
+
+### Fixed
+
+- Fix Virginia low-income credit calculation.
+- Fix Virginia itemized deduction calculation.
+
+## [0.721.0] - 2024-04-01 22:07:43
+
+### Added
+
+- 2023 Kansas Tax Rules.
+
+## [0.720.0] - 2024-04-01 00:10:04
+
+### Added
+
+- Delaware 2023 income tax parameters.
+
+## [0.719.1] - 2024-04-01 00:02:30
+
+### Fixed
+
+- Add taxable social security to the list of Delaware exclusions.
+
+## [0.719.0] - 2024-03-31 22:26:12
+
+### Added
+
+- 2023 New Mexico Tax Rules.
+
 ## [0.718.0] - 2024-03-29 22:09:50
 
 ### Added
@@ -8022,6 +8071,14 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 
 
 
+[0.722.2]: https://github.com/PolicyEngine/policyengine-us/compare/0.722.1...0.722.2
+[0.722.1]: https://github.com/PolicyEngine/policyengine-us/compare/0.722.0...0.722.1
+[0.722.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.721.1...0.722.0
+[0.721.1]: https://github.com/PolicyEngine/policyengine-us/compare/0.721.0...0.721.1
+[0.721.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.720.0...0.721.0
+[0.720.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.719.1...0.720.0
+[0.719.1]: https://github.com/PolicyEngine/policyengine-us/compare/0.719.0...0.719.1
+[0.719.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.718.0...0.719.0
 [0.718.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.717.0...0.718.0
 [0.717.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.716.2...0.717.0
 [0.716.2]: https://github.com/PolicyEngine/policyengine-us/compare/0.716.1...0.716.2
diff --git a/CONTRIBUTING.md b/CONTRIBUTING.md
index 88903d4ad9b..f9e9e8e5c0e 100644
--- a/CONTRIBUTING.md
+++ b/CONTRIBUTING.md
@@ -143,11 +143,11 @@ One common breakdown is to break down by **`filing_status`**. If you decided to
 
 * `SINGLE`
 * `SEPARATE`
-* `WIDOW`
+* `SURVIVING_SPOUSE`
 * `HEAD_OF_HOUSEHOLD`
 * `JOINT`
 
-Sometimes, the document that you refer to (e.g. tax instruction) does not specify all five statuses. In that case, you can let the `WIDOW` cases to be the same as the `JOINT` case.
+Sometimes, the document that you refer to (e.g. tax instruction) does not specify all five statuses. In that case, you can let the `SURVIVING_SPOUSE` cases to be the same as the `JOINT` case.
 
 PolicyEngine defines parameters as yaml files, which specify the values as of certain dates, as well as metadata on the units and reference(s).
 
diff --git a/changelog.yaml b/changelog.yaml
index 8f80d5298c2..644cd0df099 100644
--- a/changelog.yaml
+++ b/changelog.yaml
@@ -6844,3 +6844,45 @@
     added:
     - Include the ky_cdcc to the net income tree.
   date: 2024-03-29 22:09:50
+- bump: minor
+  changes:
+    added:
+    - 2023 New Mexico Tax Rules.
+  date: 2024-03-31 22:26:12
+- bump: patch
+  changes:
+    fixed:
+    - Add taxable social security to the list of Delaware exclusions.
+  date: 2024-04-01 00:02:30
+- bump: minor
+  changes:
+    added:
+    - Delaware 2023 income tax parameters.
+  date: 2024-04-01 00:10:04
+- bump: minor
+  changes:
+    added:
+    - 2023 Kansas Tax Rules.
+  date: 2024-04-01 22:07:43
+- bump: patch
+  changes:
+    fixed:
+    - Fix Virginia low-income credit calculation.
+    - Fix Virginia itemized deduction calculation.
+  date: 2024-04-02 15:56:44
+- bump: minor
+  changes:
+    added:
+    - Rename widow to surviving spouse.
+  date: 2024-04-02 21:40:33
+- bump: patch
+  changes:
+    fixed:
+    - Kentucky tax unit itemizes deductions logic.
+  date: 2024-04-04 03:29:14
+- bump: patch
+  changes:
+    fixed:
+    - Adjust the widow filing status to surviving spouse in the gov.contrib.biden.budget_2025.capital_gains.income_threshold
+      file.
+  date: 2024-04-04 16:13:37
diff --git a/policyengine_us/data/datasets/cps/enhanced_cps/loss.py b/policyengine_us/data/datasets/cps/enhanced_cps/loss.py
index 8f2de479102..6c1dbd3e5a7 100644
--- a/policyengine_us/data/datasets/cps/enhanced_cps/loss.py
+++ b/policyengine_us/data/datasets/cps/enhanced_cps/loss.py
@@ -306,7 +306,9 @@ def generate_model_variables(
     # Tax return counts by filing status
 
     filing_status = (
-        simulation.calculate("filing_status").replace("WIDOW", "JOINT").values
+        simulation.calculate("filing_status")
+        .replace("SURVIVING_SPOUSE", "JOINT")
+        .values
     )
     for filing_status_value in [
         "SINGLE",
diff --git a/policyengine_us/data/datasets/cps/enhanced_cps/run_calibration.py b/policyengine_us/data/datasets/cps/enhanced_cps/run_calibration.py
index b69a5a0d091..d3e0f4205c3 100644
--- a/policyengine_us/data/datasets/cps/enhanced_cps/run_calibration.py
+++ b/policyengine_us/data/datasets/cps/enhanced_cps/run_calibration.py
@@ -8,7 +8,6 @@
 
 
 def main():
-
     CalibratedPUFExtendedCPS_2022().generate()
 
     for file in STORAGE_FOLDER.glob("*.csv.gz"):
diff --git a/policyengine_us/parameters/gov/contrib/biden/budget_2025/capital_gains/income_threshold.yaml b/policyengine_us/parameters/gov/contrib/biden/budget_2025/capital_gains/income_threshold.yaml
index d20b502148c..12635d93b9b 100644
--- a/policyengine_us/parameters/gov/contrib/biden/budget_2025/capital_gains/income_threshold.yaml
+++ b/policyengine_us/parameters/gov/contrib/biden/budget_2025/capital_gains/income_threshold.yaml
@@ -18,5 +18,5 @@ SEPARATE:
   2024-01-01: 500_000 
 HEAD_OF_HOUSEHOLD:
   2024-01-01: 1_000_000 
-WIDOW:
+SURVIVING_SPOUSE:
   2024-01-01: 1_000_000 
diff --git a/policyengine_us/parameters/gov/contrib/congress/tlaib/end_child_poverty_act/filer_credit/amount.yaml b/policyengine_us/parameters/gov/contrib/congress/tlaib/end_child_poverty_act/filer_credit/amount.yaml
index 34cb481bf08..101e4914ae7 100644
--- a/policyengine_us/parameters/gov/contrib/congress/tlaib/end_child_poverty_act/filer_credit/amount.yaml
+++ b/policyengine_us/parameters/gov/contrib/congress/tlaib/end_child_poverty_act/filer_credit/amount.yaml
@@ -16,5 +16,5 @@ SEPARATE:
   2020-01-01: 0
 HEAD_OF_HOUSEHOLD:
   2020-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   2020-01-01: 0
diff --git a/policyengine_us/parameters/gov/contrib/congress/tlaib/end_child_poverty_act/filer_credit/phase_out/start.yaml b/policyengine_us/parameters/gov/contrib/congress/tlaib/end_child_poverty_act/filer_credit/phase_out/start.yaml
index 04244314336..4a6aa377108 100644
--- a/policyengine_us/parameters/gov/contrib/congress/tlaib/end_child_poverty_act/filer_credit/phase_out/start.yaml
+++ b/policyengine_us/parameters/gov/contrib/congress/tlaib/end_child_poverty_act/filer_credit/phase_out/start.yaml
@@ -16,5 +16,5 @@ SEPARATE:
   2020-01-01: 0
 HEAD_OF_HOUSEHOLD:
   2020-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   2020-01-01: 0
diff --git a/policyengine_us/parameters/gov/contrib/congress/wftca/bonus_guaranteed_deduction/amount.yaml b/policyengine_us/parameters/gov/contrib/congress/wftca/bonus_guaranteed_deduction/amount.yaml
index f7b3f062362..5c77dd046ec 100644
--- a/policyengine_us/parameters/gov/contrib/congress/wftca/bonus_guaranteed_deduction/amount.yaml
+++ b/policyengine_us/parameters/gov/contrib/congress/wftca/bonus_guaranteed_deduction/amount.yaml
@@ -19,7 +19,7 @@ JOINT:
     2000-01-01: 0
   metadata:
     label: WFTCA joint filer amount
-WIDOW:
+SURVIVING_SPOUSE:
   values:
     2000-01-01: 0
   metadata:
diff --git a/policyengine_us/parameters/gov/contrib/congress/wftca/bonus_guaranteed_deduction/phase_out/threshold.yaml b/policyengine_us/parameters/gov/contrib/congress/wftca/bonus_guaranteed_deduction/phase_out/threshold.yaml
index 8bcfc2a3b9d..fbf45cce327 100644
--- a/policyengine_us/parameters/gov/contrib/congress/wftca/bonus_guaranteed_deduction/phase_out/threshold.yaml
+++ b/policyengine_us/parameters/gov/contrib/congress/wftca/bonus_guaranteed_deduction/phase_out/threshold.yaml
@@ -19,7 +19,7 @@ JOINT:
     2000-01-01: 0
   metadata:
     label: WFTCA joint filer phase-out threshold
-WIDOW:
+SURVIVING_SPOUSE:
   values:
     2000-01-01: 0
   metadata:
diff --git a/policyengine_us/parameters/gov/contrib/dc_kccatc/phase_out/threshold.yaml b/policyengine_us/parameters/gov/contrib/dc_kccatc/phase_out/threshold.yaml
index e7852667e23..9d05f97f1d1 100644
--- a/policyengine_us/parameters/gov/contrib/dc_kccatc/phase_out/threshold.yaml
+++ b/policyengine_us/parameters/gov/contrib/dc_kccatc/phase_out/threshold.yaml
@@ -7,7 +7,7 @@ SEPARATE:
   2000-01-01: 0
 HEAD_OF_HOUSEHOLD:
   2000-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   2000-01-01: 0
 metadata:
   breakdown: filing_status
diff --git a/policyengine_us/parameters/gov/contrib/ubi_center/basic_income/agi_limit/amount.yaml b/policyengine_us/parameters/gov/contrib/ubi_center/basic_income/agi_limit/amount.yaml
index 60b0cabf9e2..ade040c232b 100644
--- a/policyengine_us/parameters/gov/contrib/ubi_center/basic_income/agi_limit/amount.yaml
+++ b/policyengine_us/parameters/gov/contrib/ubi_center/basic_income/agi_limit/amount.yaml
@@ -7,7 +7,7 @@ HEAD_OF_HOUSEHOLD:
   0000-01-01: 0
 SEPARATE:
   0000-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   0000-01-01: 0
 metadata:
   unit: currency-USD
diff --git a/policyengine_us/parameters/gov/contrib/ubi_center/basic_income/phase_out/end.yaml b/policyengine_us/parameters/gov/contrib/ubi_center/basic_income/phase_out/end.yaml
index c24c1fdbb8a..bc8c4314a6c 100644
--- a/policyengine_us/parameters/gov/contrib/ubi_center/basic_income/phase_out/end.yaml
+++ b/policyengine_us/parameters/gov/contrib/ubi_center/basic_income/phase_out/end.yaml
@@ -7,7 +7,7 @@ HEAD_OF_HOUSEHOLD:
   0000-01-01: 0
 SEPARATE:
   0000-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   0000-01-01: 0
 metadata:
   unit: currency-USD
diff --git a/policyengine_us/parameters/gov/contrib/ubi_center/basic_income/phase_out/threshold.yaml b/policyengine_us/parameters/gov/contrib/ubi_center/basic_income/phase_out/threshold.yaml
index 47b5ffeed4b..e544a6e5c84 100644
--- a/policyengine_us/parameters/gov/contrib/ubi_center/basic_income/phase_out/threshold.yaml
+++ b/policyengine_us/parameters/gov/contrib/ubi_center/basic_income/phase_out/threshold.yaml
@@ -7,7 +7,7 @@ HEAD_OF_HOUSEHOLD:
   0000-01-01: 0
 SEPARATE:
   0000-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   0000-01-01: 0
 metadata:
   unit: currency-USD
diff --git a/policyengine_us/parameters/gov/irs/ald/loss/capital/max.yaml b/policyengine_us/parameters/gov/irs/ald/loss/capital/max.yaml
index 20226ed3655..357be5ab82d 100644
--- a/policyengine_us/parameters/gov/irs/ald/loss/capital/max.yaml
+++ b/policyengine_us/parameters/gov/irs/ald/loss/capital/max.yaml
@@ -16,5 +16,5 @@ SEPARATE:
   2010-01-01: 1_500
 HEAD_OF_HOUSEHOLD:
   2010-01-01: 3_000
-WIDOW:
+SURVIVING_SPOUSE:
   2010-01-01: 3_000
diff --git a/policyengine_us/parameters/gov/irs/ald/loss/max.yaml b/policyengine_us/parameters/gov/irs/ald/loss/max.yaml
index 2dbe6500236..4dfaf61d869 100644
--- a/policyengine_us/parameters/gov/irs/ald/loss/max.yaml
+++ b/policyengine_us/parameters/gov/irs/ald/loss/max.yaml
@@ -62,7 +62,7 @@ SINGLE:
     2023-01-01: 289_000
     2024-01-01: 305_000
     2027-01-01: .inf
-WIDOW:
+SURVIVING_SPOUSE:
   values:
     2013-01-01: .inf
     2018-01-01: 500_000
diff --git a/policyengine_us/parameters/gov/irs/ald/misc/max_business_losses.yaml b/policyengine_us/parameters/gov/irs/ald/misc/max_business_losses.yaml
index 0335ce51a71..08dd2223ba4 100644
--- a/policyengine_us/parameters/gov/irs/ald/misc/max_business_losses.yaml
+++ b/policyengine_us/parameters/gov/irs/ald/misc/max_business_losses.yaml
@@ -29,7 +29,7 @@ SINGLE:
     2019-01-01: 255_000.0
     2026-01-01: 283_535.22
     2027-01-01: .inf
-WIDOW:
+SURVIVING_SPOUSE:
   values:
     2013-01-01: .inf
     2018-01-01: 500_000.0
diff --git a/policyengine_us/parameters/gov/irs/capital_gains/brackets.yaml b/policyengine_us/parameters/gov/irs/capital_gains/brackets.yaml
index 1592794b514..fcae6e56f02 100644
--- a/policyengine_us/parameters/gov/irs/capital_gains/brackets.yaml
+++ b/policyengine_us/parameters/gov/irs/capital_gains/brackets.yaml
@@ -88,7 +88,7 @@ thresholds:
         2022-01-01: 41_675
         2023-01-01: 44_625
         2024-01-01: 47_025
-    WIDOW:
+    SURVIVING_SPOUSE:
       values:
         2013-01-01: 72_500
         2014-01-01: 73_800
@@ -159,7 +159,7 @@ thresholds:
         2022-01-01: 459_750
         2023-01-01: 492_300
         2024-01-01: 518_900
-    WIDOW:
+    SURVIVING_SPOUSE:
       values:
         2013-01-01: 450_000
         2014-01-01: 457_600
diff --git a/policyengine_us/parameters/gov/irs/capital_gains/loss_limit.yaml b/policyengine_us/parameters/gov/irs/capital_gains/loss_limit.yaml
index 0a71028a5e9..1324ac28ede 100644
--- a/policyengine_us/parameters/gov/irs/capital_gains/loss_limit.yaml
+++ b/policyengine_us/parameters/gov/irs/capital_gains/loss_limit.yaml
@@ -12,5 +12,5 @@ SEPARATE:
   2013-01-01: 1_500
 SINGLE:
   2013-01-01: 3_000
-WIDOW:
+SURVIVING_SPOUSE:
   2013-01-01: 3_000
diff --git a/policyengine_us/parameters/gov/irs/credits/clean_vehicle/new/eligibility/income_limit.yaml b/policyengine_us/parameters/gov/irs/credits/clean_vehicle/new/eligibility/income_limit.yaml
index 804fd8053a7..c8b37b5e1c0 100644
--- a/policyengine_us/parameters/gov/irs/credits/clean_vehicle/new/eligibility/income_limit.yaml
+++ b/policyengine_us/parameters/gov/irs/credits/clean_vehicle/new/eligibility/income_limit.yaml
@@ -12,7 +12,7 @@ metadata:
 JOINT:
   0000-01-01: .inf
   2023-01-01: 300_000
-WIDOW:
+SURVIVING_SPOUSE:
   0000-01-01: .inf
   2023-01-01: 300_000
 HEAD_OF_HOUSEHOLD:
diff --git a/policyengine_us/parameters/gov/irs/credits/clean_vehicle/used/eligibility/income_limit.yaml b/policyengine_us/parameters/gov/irs/credits/clean_vehicle/used/eligibility/income_limit.yaml
index c32f1f3dddd..79bd1e166cd 100644
--- a/policyengine_us/parameters/gov/irs/credits/clean_vehicle/used/eligibility/income_limit.yaml
+++ b/policyengine_us/parameters/gov/irs/credits/clean_vehicle/used/eligibility/income_limit.yaml
@@ -12,7 +12,7 @@ metadata:
 JOINT:
   0000-01-01: .inf
   2023-01-01: 150_000
-WIDOW:
+SURVIVING_SPOUSE:
   0000-01-01: .inf
   2023-01-01: 150_000
 HEAD_OF_HOUSEHOLD:
diff --git a/policyengine_us/parameters/gov/irs/credits/ctc/phase_out/arpa/threshold.yaml b/policyengine_us/parameters/gov/irs/credits/ctc/phase_out/arpa/threshold.yaml
index 8f19ccc38f4..d4a13ed3212 100644
--- a/policyengine_us/parameters/gov/irs/credits/ctc/phase_out/arpa/threshold.yaml
+++ b/policyengine_us/parameters/gov/irs/credits/ctc/phase_out/arpa/threshold.yaml
@@ -7,7 +7,7 @@ SEPARATE:
   0000-01-01: 75_000
 HEAD_OF_HOUSEHOLD:
   0000-01-01: 112_500
-WIDOW:
+SURVIVING_SPOUSE:
   0000-01-01: 150_000
 metadata:
   unit: currency-USD
diff --git a/policyengine_us/parameters/gov/irs/credits/ctc/phase_out/threshold.yaml b/policyengine_us/parameters/gov/irs/credits/ctc/phase_out/threshold.yaml
index 35ea39869d2..01bbf48edbc 100644
--- a/policyengine_us/parameters/gov/irs/credits/ctc/phase_out/threshold.yaml
+++ b/policyengine_us/parameters/gov/irs/credits/ctc/phase_out/threshold.yaml
@@ -15,7 +15,7 @@ HEAD_OF_HOUSEHOLD:
   2013-01-01: 75_000
   2018-01-01: 200_000
   2026-01-01: 75_000
-WIDOW:
+SURVIVING_SPOUSE:
   2013-01-01: 75_000
   2018-01-01: 400_000
   2026-01-01: 75_000
diff --git a/policyengine_us/parameters/gov/irs/credits/elderly_or_disabled/phase_out.yaml b/policyengine_us/parameters/gov/irs/credits/elderly_or_disabled/phase_out.yaml
index bf0181c3bf4..e2a7b96abbc 100644
--- a/policyengine_us/parameters/gov/irs/credits/elderly_or_disabled/phase_out.yaml
+++ b/policyengine_us/parameters/gov/irs/credits/elderly_or_disabled/phase_out.yaml
@@ -12,7 +12,7 @@ threshold:
   HEAD_OF_HOUSEHOLD:
     values:
       2010-01-01: 7_500
-  WIDOW:
+  SURVIVING_SPOUSE:
     values:
       2010-01-01: 7_500
   metadata:
diff --git a/policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/length.yaml b/policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/length.yaml
index cb7a50d9e66..92444ed226d 100644
--- a/policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/length.yaml
+++ b/policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/length.yaml
@@ -5,7 +5,7 @@ JOINT:
   0000-01-01: 10_000
 HEAD_OF_HOUSEHOLD:
   0000-01-01: 7_500
-WIDOW:
+SURVIVING_SPOUSE:
   0000-01-01: 5_000
 SEPARATE:
   0000-01-01: 5_000
diff --git a/policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/threshold.yaml b/policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/threshold.yaml
index bef3ab454f9..690d99ccdb0 100644
--- a/policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/threshold.yaml
+++ b/policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/threshold.yaml
@@ -11,7 +11,7 @@ HEAD_OF_HOUSEHOLD:
   0000-01-01: 0
   2021-01-01: 112_500
   2022-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   0000-01-01: 0
   2021-01-01: 75_000
   2022-01-01: 0
diff --git a/policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/phase_out/threshold.yaml b/policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/phase_out/threshold.yaml
index cece97471e4..aebc8efbe46 100644
--- a/policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/phase_out/threshold.yaml
+++ b/policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/phase_out/threshold.yaml
@@ -11,7 +11,7 @@ HEAD_OF_HOUSEHOLD:
   0000-01-01: 0
   2020-01-01: 112_500
   2021-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   0000-01-01: 0
   2020-01-01: 75_000
   2021-01-01: 0
diff --git a/policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/phase_out/threshold.yaml b/policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/phase_out/threshold.yaml
index 775af5ab81b..db2480522c1 100644
--- a/policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/phase_out/threshold.yaml
+++ b/policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/phase_out/threshold.yaml
@@ -11,7 +11,7 @@ HEAD_OF_HOUSEHOLD:
   0000-01-01: 0
   2020-01-01: 112_500
   2021-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   0000-01-01: 0
   2020-01-01: 75_000
   2021-01-01: 0
diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/interest/mortgage/cap.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/interest/mortgage/cap.yaml
index b2240dd6f17..2f371e152fd 100644
--- a/policyengine_us/parameters/gov/irs/deductions/itemized/interest/mortgage/cap.yaml
+++ b/policyengine_us/parameters/gov/irs/deductions/itemized/interest/mortgage/cap.yaml
@@ -7,7 +7,7 @@ SEPARATE:
   2018-01-01: 500_000
 HEAD_OF_HOUSEHOLD:
   2018-01-01: 1_000_000
-WIDOW:
+SURVIVING_SPOUSE:
   2018-01-01: 1_000_000
 metadata:
   breakdown: filing_status
diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/limitation/applicable_amount.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/limitation/applicable_amount.yaml
index be450aac8b9..34e1323ac7c 100644
--- a/policyengine_us/parameters/gov/irs/deductions/itemized/limitation/applicable_amount.yaml
+++ b/policyengine_us/parameters/gov/irs/deductions/itemized/limitation/applicable_amount.yaml
@@ -67,7 +67,7 @@ HEAD_OF_HOUSEHOLD:
   2032-01-01: 420_150
   2033-01-01: 428_550
   2034-01-01: 437_150
-WIDOW:
+SURVIVING_SPOUSE:
   2013-01-01: 300_000
   2014-01-01: 305_050
   2015-01-01: 309_900
diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/reduction/agi_threshold.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/reduction/agi_threshold.yaml
index b04fbd0d76a..e7631fde9d2 100644
--- a/policyengine_us/parameters/gov/irs/deductions/itemized/reduction/agi_threshold.yaml
+++ b/policyengine_us/parameters/gov/irs/deductions/itemized/reduction/agi_threshold.yaml
@@ -27,7 +27,7 @@ HEAD_OF_HOUSEHOLD:
   2015-01-01: 154_950
   2016-01-01: 155_650
   2017-01-01: 156_900
-WIDOW:
+SURVIVING_SPOUSE:
   2009-01-01: 166_800
   2013-01-01: 150_000
   2014-01-01: 152_525
diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/cap.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/cap.yaml
index e1d3a683c93..5e0698f3647 100644
--- a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/cap.yaml
+++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/cap.yaml
@@ -44,7 +44,7 @@ SINGLE:
     2018-01-01: 10_000
     2019-01-01: 10_000
     2026-01-01: .inf
-WIDOW:
+SURVIVING_SPOUSE:
   values:
     2013-01-01: .inf
     2014-01-01: .inf
diff --git a/policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/length.yaml b/policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/length.yaml
index de8c5a8d9d6..02672494e60 100644
--- a/policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/length.yaml
+++ b/policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/length.yaml
@@ -17,7 +17,7 @@ SINGLE:
   2013-01-01: 1.0
   2018-01-01: 50_000.0
   2026-01-01: 1.0
-WIDOW:
+SURVIVING_SPOUSE:
   2013-01-01: 1.0
   2018-01-01: 100_000.0
   2026-01-01: 1.0
diff --git a/policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/start.yaml b/policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/start.yaml
index 42ba1c49e94..848b4956fb3 100644
--- a/policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/start.yaml
+++ b/policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/start.yaml
@@ -57,7 +57,7 @@ SINGLE:
   2023-01-01: 182_100
   2024-01-01: 191_950
   2026-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   2013-01-01: 0
   2018-01-01: 315_000
   2019-01-01: 321_400
diff --git a/policyengine_us/parameters/gov/irs/deductions/standard/aged_or_blind/amount.yaml b/policyengine_us/parameters/gov/irs/deductions/standard/aged_or_blind/amount.yaml
index e972fce42cf..10e2b5aa358 100644
--- a/policyengine_us/parameters/gov/irs/deductions/standard/aged_or_blind/amount.yaml
+++ b/policyengine_us/parameters/gov/irs/deductions/standard/aged_or_blind/amount.yaml
@@ -71,7 +71,7 @@ HEAD_OF_HOUSEHOLD:
   2025-08-01: 2_300
   2025-09-01: 2_350
   2025-10-01: 2_400
-WIDOW:
+SURVIVING_SPOUSE:
   2018-01-01: 1_300
   2019-01-01: 1_300
   2021-01-01: 1_350
diff --git a/policyengine_us/parameters/gov/irs/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/irs/deductions/standard/amount.yaml
index 855a188b8ee..7f13156ddc9 100644
--- a/policyengine_us/parameters/gov/irs/deductions/standard/amount.yaml
+++ b/policyengine_us/parameters/gov/irs/deductions/standard/amount.yaml
@@ -76,7 +76,7 @@ HEAD_OF_HOUSEHOLD:
   2032-01-01: 13_650
   2033-01-01: 13_950
   2034-01-01: 14_250
-WIDOW:
+SURVIVING_SPOUSE:
   2018-01-01: 24_000
   2019-01-01: 24_400
   2020-01-01: 24_400
diff --git a/policyengine_us/parameters/gov/irs/gross_income/dependent_care_assistance_programs/reduction_amount.yaml b/policyengine_us/parameters/gov/irs/gross_income/dependent_care_assistance_programs/reduction_amount.yaml
index 5f76c5f067e..f8b70719a56 100644
--- a/policyengine_us/parameters/gov/irs/gross_income/dependent_care_assistance_programs/reduction_amount.yaml
+++ b/policyengine_us/parameters/gov/irs/gross_income/dependent_care_assistance_programs/reduction_amount.yaml
@@ -7,7 +7,7 @@ SEPARATE:
   2018-01-01: 2_500
 HEAD_OF_HOUSEHOLD:
   2018-01-01: 5_000
-WIDOW:
+SURVIVING_SPOUSE:
   2018-01-01: 5_000
 metadata:
   breakdown: filing_status
diff --git a/policyengine_us/parameters/gov/irs/income/amt/capital_gains/brackets.yaml b/policyengine_us/parameters/gov/irs/income/amt/capital_gains/brackets.yaml
index 8fbc75a39ac..990b5cb23ec 100644
--- a/policyengine_us/parameters/gov/irs/income/amt/capital_gains/brackets.yaml
+++ b/policyengine_us/parameters/gov/irs/income/amt/capital_gains/brackets.yaml
@@ -87,7 +87,7 @@ thresholds:
         2022-01-01: 41_675
         2023-01-01: 44_625
         2024-01-01: 47_025
-    WIDOW:
+    SURVIVING_SPOUSE:
       values:
         2013-01-01: 72_500
         2014-01-01: 73_800
@@ -158,7 +158,7 @@ thresholds:
         2022-01-01: 459_750
         2023-01-01: 492_300
         2024-01-01: 518_900
-    WIDOW:
+    SURVIVING_SPOUSE:
       values:
         2013-01-01: 450_000
         2014-01-01: 457_600
diff --git a/policyengine_us/parameters/gov/irs/income/amt/exemption/amount.yaml b/policyengine_us/parameters/gov/irs/income/amt/exemption/amount.yaml
index 9f365f64024..da48875d624 100644
--- a/policyengine_us/parameters/gov/irs/income/amt/exemption/amount.yaml
+++ b/policyengine_us/parameters/gov/irs/income/amt/exemption/amount.yaml
@@ -118,7 +118,7 @@ SINGLE:
     2032-01-01: 79_300
     2033-01-01: 80_900
     2034-01-01: 82_500
-WIDOW:
+SURVIVING_SPOUSE:
   values:
     2013-01-01: 80_800
     2014-01-01: 82_100
diff --git a/policyengine_us/parameters/gov/irs/income/amt/exemption/phase_out/start.yaml b/policyengine_us/parameters/gov/irs/income/amt/exemption/phase_out/start.yaml
index 7ebd28197d8..b77c787004c 100644
--- a/policyengine_us/parameters/gov/irs/income/amt/exemption/phase_out/start.yaml
+++ b/policyengine_us/parameters/gov/irs/income/amt/exemption/phase_out/start.yaml
@@ -122,7 +122,7 @@ SINGLE:
     2032-01-01: 176_300
     2033-01-01: 179_800
     2034-01-01: 183_400
-WIDOW:
+SURVIVING_SPOUSE:
   values:
     2013-01-01: 153_900
     2014-01-01: 156_500
diff --git a/policyengine_us/parameters/gov/irs/income/bracket.yaml b/policyengine_us/parameters/gov/irs/income/bracket.yaml
index c1b36a8900d..a29c077061d 100644
--- a/policyengine_us/parameters/gov/irs/income/bracket.yaml
+++ b/policyengine_us/parameters/gov/irs/income/bracket.yaml
@@ -153,7 +153,7 @@ thresholds:
           rounding:
             type: nearest
             interval: 50
-    WIDOW:
+    SURVIVING_SPOUSE:
       values:
         2018-01-01: 19_050
         2019-01-01: 19_400
@@ -284,7 +284,7 @@ thresholds:
           rounding:
             type: nearest
             interval: 50
-    WIDOW:
+    SURVIVING_SPOUSE:
       values:
         2018-01-01: 77_400
         2019-01-01: 78_950
@@ -415,7 +415,7 @@ thresholds:
           rounding:
             type: nearest
             interval: 50
-    WIDOW:
+    SURVIVING_SPOUSE:
       values:
         2018-01-01: 165_000
         2019-01-01: 168_400
@@ -546,7 +546,7 @@ thresholds:
           rounding:
             type: nearest
             interval: 50
-    WIDOW:
+    SURVIVING_SPOUSE:
       values:
         2018-01-01: 315_000
         2019-01-01: 321_450
@@ -677,7 +677,7 @@ thresholds:
           rounding:
             type: nearest
             interval: 50
-    WIDOW:
+    SURVIVING_SPOUSE:
       values:
         2018-01-01: 400_000
         2019-01-01: 408_200
@@ -808,7 +808,7 @@ thresholds:
           rounding:
             type: nearest
             interval: 50
-    WIDOW:
+    SURVIVING_SPOUSE:
       values:
         2018-01-01: 600_000
         2019-01-01: 612_350
@@ -847,6 +847,6 @@ thresholds:
     HEAD_OF_HOUSEHOLD:
       values:
         2018-01-01: .inf
-    WIDOW:
+    SURVIVING_SPOUSE:
       values:
         2018-01-01: .inf
diff --git a/policyengine_us/parameters/gov/irs/income/exemption/phase_out/start.yaml b/policyengine_us/parameters/gov/irs/income/exemption/phase_out/start.yaml
index 81993a1ab33..82c428aad1b 100644
--- a/policyengine_us/parameters/gov/irs/income/exemption/phase_out/start.yaml
+++ b/policyengine_us/parameters/gov/irs/income/exemption/phase_out/start.yaml
@@ -78,7 +78,7 @@ HEAD_OF_HOUSEHOLD:
   2032-01-01: 420_150
   2033-01-01: 428_550
   2034-01-01: 437_150
-WIDOW:
+SURVIVING_SPOUSE:
   2013-01-01: 300_000
   2014-01-01: 305_050
   2015-01-01: 309_900
diff --git a/policyengine_us/parameters/gov/irs/income/exemption/phase_out/step_size.yaml b/policyengine_us/parameters/gov/irs/income/exemption/phase_out/step_size.yaml
index 9b172685b65..3f09d3826b0 100644
--- a/policyengine_us/parameters/gov/irs/income/exemption/phase_out/step_size.yaml
+++ b/policyengine_us/parameters/gov/irs/income/exemption/phase_out/step_size.yaml
@@ -12,5 +12,5 @@ SEPARATE:
   2013-01-01: 1_250
 SINGLE:
   2013-01-01: 2_500
-WIDOW:
+SURVIVING_SPOUSE:
   2013-01-01: 2_500
diff --git a/policyengine_us/parameters/gov/irs/investment/net_investment_income_tax/threshold.yaml b/policyengine_us/parameters/gov/irs/investment/net_investment_income_tax/threshold.yaml
index 495f9156798..e89b37c0f05 100644
--- a/policyengine_us/parameters/gov/irs/investment/net_investment_income_tax/threshold.yaml
+++ b/policyengine_us/parameters/gov/irs/investment/net_investment_income_tax/threshold.yaml
@@ -11,7 +11,7 @@ SEPARATE:
 SINGLE:
   values:
     2013-01-01: 200_000
-WIDOW:
+SURVIVING_SPOUSE:
   values:
     2013-01-01: 250_000
 metadata:
diff --git a/policyengine_us/parameters/gov/irs/payroll/medicare/additional/exclusion.yaml b/policyengine_us/parameters/gov/irs/payroll/medicare/additional/exclusion.yaml
index eea8ba45366..d439298a568 100644
--- a/policyengine_us/parameters/gov/irs/payroll/medicare/additional/exclusion.yaml
+++ b/policyengine_us/parameters/gov/irs/payroll/medicare/additional/exclusion.yaml
@@ -7,7 +7,7 @@ SEPARATE:
   2013-01-01: 125_000
 HEAD_OF_HOUSEHOLD:
   2013-01-01: 200_000
-WIDOW:
+SURVIVING_SPOUSE:
   2013-01-01: 200_000
 metadata:
   unit: currency-USD
diff --git a/policyengine_us/parameters/gov/irs/social_security/taxability/threshold/lower.yaml b/policyengine_us/parameters/gov/irs/social_security/taxability/threshold/lower.yaml
index 1c182c7ac84..ada386666ba 100644
--- a/policyengine_us/parameters/gov/irs/social_security/taxability/threshold/lower.yaml
+++ b/policyengine_us/parameters/gov/irs/social_security/taxability/threshold/lower.yaml
@@ -11,7 +11,7 @@ SEPARATE:
 HEAD_OF_HOUSEHOLD:
   values:
     2013-01-01: 25_000
-WIDOW:
+SURVIVING_SPOUSE:
   values:
     2013-01-01: 25_000
 metadata:
diff --git a/policyengine_us/parameters/gov/irs/social_security/taxability/threshold/upper.yaml b/policyengine_us/parameters/gov/irs/social_security/taxability/threshold/upper.yaml
index 06c97be9ba3..40021828454 100644
--- a/policyengine_us/parameters/gov/irs/social_security/taxability/threshold/upper.yaml
+++ b/policyengine_us/parameters/gov/irs/social_security/taxability/threshold/upper.yaml
@@ -11,7 +11,7 @@ SEPARATE:
 HEAD_OF_HOUSEHOLD:
   values:
     2013-01-01: 34_000
-WIDOW:
+SURVIVING_SPOUSE:
   values:
     2013-01-01: 34_000
 metadata:
diff --git a/policyengine_us/parameters/gov/irs/unemployment_compensation/exemption/cutoff.yaml b/policyengine_us/parameters/gov/irs/unemployment_compensation/exemption/cutoff.yaml
index f1e59af8514..a4c4d4730f9 100644
--- a/policyengine_us/parameters/gov/irs/unemployment_compensation/exemption/cutoff.yaml
+++ b/policyengine_us/parameters/gov/irs/unemployment_compensation/exemption/cutoff.yaml
@@ -15,7 +15,7 @@ SINGLE:
   2013-01-01: 0
   2020-01-01: 150_000
   2021-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   2013-01-01: 0
   2020-01-01: 150_000
   2021-01-01: 0
diff --git a/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/household/other_per_dependent.yaml b/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/household/other_per_dependent.yaml
index 8af6a26a14e..02915a131eb 100644
--- a/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/household/other_per_dependent.yaml
+++ b/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/household/other_per_dependent.yaml
@@ -1,9 +1,9 @@
-description: NYC provides a household credit of this amount per dependent for joint, widow, and head of household filers.
+description: NYC provides a household credit of this amount per dependent for joint, suriving spouse, and head of household filers.
 metadata:
   type: single_amount
   threshold_unit: currency-USD
   amount_unit: currency-USD
-  label: NYC Household Credit for joint, widow, and head of household filers.
+  label: NYC Household Credit for joint, suriving spouse, and head of household filers.
   reference:
     - title: Instructions for Form IT-201
       href: https://www.tax.ny.gov/pdf/2022/printable-pdfs/inc/it201i-2022.pdf#page=17
diff --git a/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/school/fixed/amount.yaml b/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/school/fixed/amount.yaml
index 164e67caee4..a1124c8af5c 100644
--- a/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/school/fixed/amount.yaml
+++ b/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/school/fixed/amount.yaml
@@ -15,5 +15,5 @@ HEAD_OF_HOUSEHOLD:
   2022-01-01: 63
 JOINT:
   2022-01-01: 125
-WIDOW:
+SURVIVING_SPOUSE:
   2022-01-01: 125
diff --git a/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/amount/max.yaml b/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/amount/max.yaml
index 703fb4f3c46..fc22ba1af8a 100644
--- a/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/amount/max.yaml
+++ b/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/amount/max.yaml
@@ -21,7 +21,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 4_700
   2022-01-01: 5_200
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 2_500
   2022-01-01: 3_000
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/amount/min.yaml b/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/amount/min.yaml
index 34d2334e69d..cbcbffbe5d0 100644
--- a/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/amount/min.yaml
+++ b/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/amount/min.yaml
@@ -20,7 +20,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 2_000
   2022-01-01: 2_500
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 2_000
   2022-01-01: 2_500
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/phase_out/increment.yaml b/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/phase_out/increment.yaml
index 102fd6e8f06..0709cc522bd 100644
--- a/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/phase_out/increment.yaml
+++ b/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/phase_out/increment.yaml
@@ -19,7 +19,7 @@ JOINT:
   2021-01-01: 500
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 500
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 500
 SINGLE:
   2021-01-01: 500
diff --git a/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/phase_out/rate.yaml b/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/phase_out/rate.yaml
index 1cbe2433cf7..2b44cbd284c 100644
--- a/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/phase_out/rate.yaml
+++ b/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/phase_out/rate.yaml
@@ -19,7 +19,7 @@ JOINT:
   2021-01-01: 175
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 135
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 25
 SINGLE:
   2021-01-01: 25
diff --git a/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/phase_out/threshold.yaml b/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/phase_out/threshold.yaml
index c4ea06b5a19..159f651efec 100644
--- a/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/phase_out/threshold.yaml
+++ b/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/phase_out/threshold.yaml
@@ -20,7 +20,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 23_000
   2022-01-01: 25_500
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 23_000
   2022-01-01: 25_500
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/al/tax/income/exemptions/personal.yaml b/policyengine_us/parameters/gov/states/al/tax/income/exemptions/personal.yaml
index d06bba9d596..5afb3bdb90b 100644
--- a/policyengine_us/parameters/gov/states/al/tax/income/exemptions/personal.yaml
+++ b/policyengine_us/parameters/gov/states/al/tax/income/exemptions/personal.yaml
@@ -4,7 +4,7 @@ SINGLE:
   2021-01-01: 1_500
 SEPARATE:
   2021-01-01: 1_500
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 1_500
 JOINT:
   2021-01-01: 3_000
diff --git a/policyengine_us/parameters/gov/states/al/tax/income/rates/widow.yaml b/policyengine_us/parameters/gov/states/al/tax/income/rates/surviving_spouse.yaml
similarity index 100%
rename from policyengine_us/parameters/gov/states/al/tax/income/rates/widow.yaml
rename to policyengine_us/parameters/gov/states/al/tax/income/rates/surviving_spouse.yaml
diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/max_amount.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/max_amount.yaml
index a626841765e..b5dbd402bd5 100644
--- a/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/max_amount.yaml
+++ b/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/max_amount.yaml
@@ -17,7 +17,7 @@ metadata:
     - filing_status
 JOINT:
   2022-01-01: 300
-WIDOW:
+SURVIVING_SPOUSE:
   2022-01-01: 150
 HEAD_OF_HOUSEHOLD:
   2022-01-01: 150
diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/reduction/amount.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/reduction/amount.yaml
index 1722b8f36ad..da5a59beb74 100644
--- a/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/reduction/amount.yaml
+++ b/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/reduction/amount.yaml
@@ -16,7 +16,7 @@ metadata:
     - filing_status
 JOINT:
   2022-01-01: 20
-WIDOW:
+SURVIVING_SPOUSE:
   2022-01-01: 10
 HEAD_OF_HOUSEHOLD:
   2022-01-01: 10
diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/reduction/increment.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/reduction/increment.yaml
index d51688fbb0f..9accf74206d 100644
--- a/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/reduction/increment.yaml
+++ b/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/reduction/increment.yaml
@@ -17,7 +17,7 @@ metadata:
     - filing_status
 JOINT:
   2022-01-01: 2_000
-WIDOW:
+SURVIVING_SPOUSE:
   2022-01-01: 1_000
 HEAD_OF_HOUSEHOLD:
   2022-01-01: 1_000
diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/reduction/start.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/reduction/start.yaml
index ec950c6f04b..81a603f3c2c 100644
--- a/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/reduction/start.yaml
+++ b/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/reduction/start.yaml
@@ -18,8 +18,7 @@ metadata:
     - filing_status
 JOINT:
   2022-01-01: 174_000
-  2023-01-01: 179_200
-WIDOW:
+SURVIVING_SPOUSE:
   2022-01-01: 87_000
   2023-01-01: 89_600
 HEAD_OF_HOUSEHOLD:
diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/deductions/standard.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/deductions/standard.yaml
index 155e84e7c8c..b3982e0d283 100644
--- a/policyengine_us/parameters/gov/states/ar/tax/income/deductions/standard.yaml
+++ b/policyengine_us/parameters/gov/states/ar/tax/income/deductions/standard.yaml
@@ -34,7 +34,7 @@ HEAD_OF_HOUSEHOLD:
   2021-01-01: 2_200
   2022-01-01: 2_270
   2023-01-01: 2_340
-WIDOW: 
+SURVIVING_SPOUSE: 
  # $2,200 in 2015 + COLA, rounded by $10.
   2021-01-01: 2_200
   2022-01-01: 2_270
diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/widow/no_or_one_dependent.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/surviving_spouse/no_or_one_dependent.yaml
similarity index 100%
rename from policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/widow/no_or_one_dependent.yaml
rename to policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/surviving_spouse/no_or_one_dependent.yaml
diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/widow/two_or_more_dependents.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/surviving_spouse/two_or_more_dependents.yaml
similarity index 100%
rename from policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/widow/two_or_more_dependents.yaml
rename to policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/surviving_spouse/two_or_more_dependents.yaml
diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_foster.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_foster.yaml
index 804221f8fff..9175d5eef5e 100644
--- a/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_foster.yaml
+++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_foster.yaml
@@ -17,7 +17,7 @@ JOINT:
   2021-01-01: 1_000
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 1_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 1_000
 SINGLE:
   2021-01-01: 1_000
diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_organization.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_organization.yaml
index a7479c89a11..df901bbd260 100644
--- a/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_organization.yaml
+++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_organization.yaml
@@ -17,7 +17,7 @@ JOINT:
   2021-01-01: 800
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 800
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 800
 SINGLE:
   2021-01-01: 800
diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/dependent_credit/reduction/start.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/dependent_credit/reduction/start.yaml
index 1f0469d1fdf..f8c99fae3e1 100644
--- a/policyengine_us/parameters/gov/states/az/tax/income/credits/dependent_credit/reduction/start.yaml
+++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/dependent_credit/reduction/start.yaml
@@ -7,7 +7,7 @@ HEAD_OF_HOUSEHOLD:
   2021-01-01: 200_000
 SEPARATE:
   2021-01-01: 200_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 200_000
 metadata:
   unit: currency-USD
diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/amount/cap.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/amount/cap.yaml
index 82d775caf55..452cde29b3e 100644
--- a/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/amount/cap.yaml
+++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/amount/cap.yaml
@@ -11,7 +11,7 @@ HEAD_OF_HOUSEHOLD:
   2021-01-01: 240
 JOINT:
   2021-01-01: 240
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 240
 SEPARATE:
   2021-01-01: 120
diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/increased_excise/income_threshold.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/increased_excise/income_threshold.yaml
index ade8402db01..e65371853f0 100644
--- a/policyengine_us/parameters/gov/states/az/tax/income/credits/increased_excise/income_threshold.yaml
+++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/increased_excise/income_threshold.yaml
@@ -21,7 +21,7 @@ HEAD_OF_HOUSEHOLD:
   2001-01-01: 25_000
 JOINT:
   2001-01-01: 25_000
-WIDOW:
+SURVIVING_SPOUSE:
   2001-01-01: 25_000
 SEPARATE:
   2001-01-01: 12_500
diff --git a/policyengine_us/parameters/gov/states/ca/calepa/carb/cvrp/income_cap.yaml b/policyengine_us/parameters/gov/states/ca/calepa/carb/cvrp/income_cap.yaml
index 23d12f63fe1..c4930541a2c 100644
--- a/policyengine_us/parameters/gov/states/ca/calepa/carb/cvrp/income_cap.yaml
+++ b/policyengine_us/parameters/gov/states/ca/calepa/carb/cvrp/income_cap.yaml
@@ -10,7 +10,7 @@ JOINT:
   2022-02-24: 200_000
 # Widow and separate are not specified.
 # Assume they are the same as joint and single, respectively.
-WIDOW:
+SURVIVING_SPOUSE:
   2016-11-01: 300_000
   2022-02-24: 200_000
 SEPARATE:
diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amount.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amount.yaml
index 868289d0cb2..1dea287b20e 100644
--- a/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amount.yaml
+++ b/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amount.yaml
@@ -25,7 +25,7 @@ HEAD_OF_HOUSEHOLD:
   2021-01-01: 78_070
   2022-01-01: 84_550
   2023-01-01: 87_171
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 104_094
   2022-01-01: 112_734
   2023-01-01: 116_229
diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amti/threshold/lower.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amti/threshold/lower.yaml
index 36ac0978b6b..b7dbefd61d8 100644
--- a/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amti/threshold/lower.yaml
+++ b/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amti/threshold/lower.yaml
@@ -25,7 +25,7 @@ HEAD_OF_HOUSEHOLD:
   2021-01-01: 292_763
   2022-01-01: 317_062
   2023-01-01: 355_558
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 390_351
   2022-01-01: 422_750
   2023-01-01: 474_075
diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amti/threshold/upper.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amti/threshold/upper.yaml
index d76a13ef320..eb76f6cd971 100644
--- a/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amti/threshold/upper.yaml
+++ b/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amti/threshold/upper.yaml
@@ -25,7 +25,7 @@ HEAD_OF_HOUSEHOLD:
   2021-01-01: 605_043
   2022-01-01: 655_262
   2023-01-01: 675_575
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 806_727 
   2022-01-01: 873_686
   2023-01-01: 900_771
diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/credits/renter/amount.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/credits/renter/amount.yaml
index 01c9f751d62..5669a068877 100644
--- a/policyengine_us/parameters/gov/states/ca/tax/income/credits/renter/amount.yaml
+++ b/policyengine_us/parameters/gov/states/ca/tax/income/credits/renter/amount.yaml
@@ -3,7 +3,7 @@ SINGLE:
   1998-01-01: 60
 SEPARATE:
   1998-01-01: 60
-WIDOW:
+SURVIVING_SPOUSE:
   1998-01-01: 120
 JOINT:
   1998-01-01: 120
diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/credits/renter/income_cap.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/credits/renter/income_cap.yaml
index 91a5006e7ae..f2ef1938d37 100644
--- a/policyengine_us/parameters/gov/states/ca/tax/income/credits/renter/income_cap.yaml
+++ b/policyengine_us/parameters/gov/states/ca/tax/income/credits/renter/income_cap.yaml
@@ -7,7 +7,7 @@ SEPARATE:
   2021-01-01: 45_448
   2022-01-01: 49_220
   2023-01-01: 50_746
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 90_896
   2022-01-01: 98_440
   2023-01-01: 101_492
@@ -28,7 +28,7 @@ metadata:
   label: California renter tax credit AGI cap
   uprating: gov.states.ca.cpi
   # single/separate: $25,000 starting in 1998 indexed by California CPI
-  # widow/joint/head: $50,000 starting in 1998 indexed by California CPI
+  # surviving_spouse/joint/head: $50,000 starting in 1998 indexed by California CPI
   reference:
   - title: Cal. Rev. & Tax. Code § 17053.5
     href: https://casetext.com/statute/california-codes/california-revenue-and-taxation-code/division-2-other-taxes/part-10-personal-income-tax/chapter-2-imposition-of-tax/section-170535-credit-for-qualified-renter
diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/deductions/itemized/limit/agi_threshold.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/deductions/itemized/limit/agi_threshold.yaml
index 75fea03a5fb..71848813792 100644
--- a/policyengine_us/parameters/gov/states/ca/tax/income/deductions/itemized/limit/agi_threshold.yaml
+++ b/policyengine_us/parameters/gov/states/ca/tax/income/deductions/itemized/limit/agi_threshold.yaml
@@ -25,7 +25,7 @@ HEAD_OF_HOUSEHOLD:
   2021-01-01: 318_437
   2022-01-01: 344_867
   2023-01-01: 355_558
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 424_581
   2022-01-01: 459_821
   2023-01-01: 474_075
diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/deductions/standard/amount.yaml
index 6687e983766..5d21e4a248e 100644
--- a/policyengine_us/parameters/gov/states/ca/tax/income/deductions/standard/amount.yaml
+++ b/policyengine_us/parameters/gov/states/ca/tax/income/deductions/standard/amount.yaml
@@ -25,7 +25,7 @@ HEAD_OF_HOUSEHOLD:
   2021-01-01: 9_606
   2022-01-01: 10_404
   2023-01-01: 10_726
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 9_606
   2022-01-01: 10_404
   2023-01-01: 10_726
diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/exemptions/personal_scale.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/exemptions/personal_scale.yaml
index c18ef118264..33bf8f44f0e 100644
--- a/policyengine_us/parameters/gov/states/ca/tax/income/exemptions/personal_scale.yaml
+++ b/policyengine_us/parameters/gov/states/ca/tax/income/exemptions/personal_scale.yaml
@@ -4,7 +4,7 @@ SINGLE:
   2021-01-01: 1
 SEPARATE:
   2021-01-01: 1
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 2
 JOINT:
   2021-01-01: 2
diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/exemptions/phase_out/increment.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/exemptions/phase_out/increment.yaml
index 4776d5ab246..76c6c57997f 100644
--- a/policyengine_us/parameters/gov/states/ca/tax/income/exemptions/phase_out/increment.yaml
+++ b/policyengine_us/parameters/gov/states/ca/tax/income/exemptions/phase_out/increment.yaml
@@ -3,7 +3,7 @@ SINGLE:
   1991-01-01: 2_500
 SEPARATE:
   1991-01-01: 1_250
-WIDOW:
+SURVIVING_SPOUSE:
   1991-01-01: 2_500
 JOINT:
   1991-01-01: 2_500
diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/exemptions/phase_out/start.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/exemptions/phase_out/start.yaml
index 7061e2da11d..7b80e73e3b1 100644
--- a/policyengine_us/parameters/gov/states/ca/tax/income/exemptions/phase_out/start.yaml
+++ b/policyengine_us/parameters/gov/states/ca/tax/income/exemptions/phase_out/start.yaml
@@ -9,7 +9,7 @@ SEPARATE:
   2021-01-01: 212_288
   2022-01-01: 229_908
   2023-01-01: 237_035
-WIDOW:
+SURVIVING_SPOUSE:
   1991-01-01: 200_000
   2021-01-01: 424_581
   2022-01-01: 459_821
diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/rates/widow.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/rates/surviving_spouse.yaml
similarity index 100%
rename from policyengine_us/parameters/gov/states/ca/tax/income/rates/widow.yaml
rename to policyengine_us/parameters/gov/states/ca/tax/income/rates/surviving_spouse.yaml
diff --git a/policyengine_us/parameters/gov/states/co/tax/income/additions/federal_deductions/exemption.yaml b/policyengine_us/parameters/gov/states/co/tax/income/additions/federal_deductions/exemption.yaml
index ae9d1d96633..ea9b4790fca 100644
--- a/policyengine_us/parameters/gov/states/co/tax/income/additions/federal_deductions/exemption.yaml
+++ b/policyengine_us/parameters/gov/states/co/tax/income/additions/federal_deductions/exemption.yaml
@@ -25,6 +25,6 @@ SEPARATE:
 HEAD_OF_HOUSEHOLD:
   2022-01-01: 30_000
   2023-01-01: 12_000
-WIDOW:
+SURVIVING_SPOUSE:
   2022-01-01: 30_000
   2023-01-01: 12_000
diff --git a/policyengine_us/parameters/gov/states/co/tax/income/additions/qualified_business_income_deduction/agi_threshold.yaml b/policyengine_us/parameters/gov/states/co/tax/income/additions/qualified_business_income_deduction/agi_threshold.yaml
index 6f773daf796..dc5f1768e55 100644
--- a/policyengine_us/parameters/gov/states/co/tax/income/additions/qualified_business_income_deduction/agi_threshold.yaml
+++ b/policyengine_us/parameters/gov/states/co/tax/income/additions/qualified_business_income_deduction/agi_threshold.yaml
@@ -23,7 +23,7 @@ HEAD_OF_HOUSEHOLD:
   2021-01-01: 500_000
 JOINT:
   2021-01-01: 1_000_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 500_000
 SEPARATE:
   2021-01-01: 500_000
diff --git a/policyengine_us/parameters/gov/states/co/tax/income/credits/ctc/amount/widow.yaml b/policyengine_us/parameters/gov/states/co/tax/income/credits/ctc/amount/surviving_spouse.yaml
similarity index 100%
rename from policyengine_us/parameters/gov/states/co/tax/income/credits/ctc/amount/widow.yaml
rename to policyengine_us/parameters/gov/states/co/tax/income/credits/ctc/amount/surviving_spouse.yaml
diff --git a/policyengine_us/parameters/gov/states/co/tax/income/credits/ctc/rate/widow.yaml b/policyengine_us/parameters/gov/states/co/tax/income/credits/ctc/rate/surviving_spouse.yaml
similarity index 100%
rename from policyengine_us/parameters/gov/states/co/tax/income/credits/ctc/rate/widow.yaml
rename to policyengine_us/parameters/gov/states/co/tax/income/credits/ctc/rate/surviving_spouse.yaml
diff --git a/policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/reduction/amount.yaml b/policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/reduction/amount.yaml
index 03eede2714f..6e68a77aa5f 100644
--- a/policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/reduction/amount.yaml
+++ b/policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/reduction/amount.yaml
@@ -19,7 +19,7 @@ HEAD_OF_HOUSEHOLD:
   2022-01-01: 10
 JOINT:
   2022-01-01: 10
-WIDOW:
+SURVIVING_SPOUSE:
   2022-01-01: 10
 SEPARATE:
   2022-01-01: 5 
diff --git a/policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/reduction/max_amount.yaml b/policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/reduction/max_amount.yaml
index 42286112ca5..81ae6a2624d 100644
--- a/policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/reduction/max_amount.yaml
+++ b/policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/reduction/max_amount.yaml
@@ -19,7 +19,7 @@ HEAD_OF_HOUSEHOLD:
   2022-01-01: 1_000
 JOINT:
   2022-01-01: 1_000
-WIDOW:
+SURVIVING_SPOUSE:
   2022-01-01: 1_000
 SEPARATE:
   2022-01-01: 500 
diff --git a/policyengine_us/parameters/gov/states/co/tax/income/credits/sales_tax_refund/amount/multiplier.yaml b/policyengine_us/parameters/gov/states/co/tax/income/credits/sales_tax_refund/amount/multiplier.yaml
index fc46147fe3b..da0e55bc61e 100644
--- a/policyengine_us/parameters/gov/states/co/tax/income/credits/sales_tax_refund/amount/multiplier.yaml
+++ b/policyengine_us/parameters/gov/states/co/tax/income/credits/sales_tax_refund/amount/multiplier.yaml
@@ -21,5 +21,5 @@ SEPARATE:
   2021-01-01: 1
 SINGLE:
   2021-01-01: 1
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 1
diff --git a/policyengine_us/parameters/gov/states/co/tax/income/subtractions/able_contribution/cap.yaml b/policyengine_us/parameters/gov/states/co/tax/income/subtractions/able_contribution/cap.yaml
index 2266128e915..e7670a294e5 100644
--- a/policyengine_us/parameters/gov/states/co/tax/income/subtractions/able_contribution/cap.yaml
+++ b/policyengine_us/parameters/gov/states/co/tax/income/subtractions/able_contribution/cap.yaml
@@ -15,7 +15,7 @@ JOINT:
   2023-01-01: 31_000
 SINGLE:
   2023-01-01: 20_700
-WIDOW:
+SURVIVING_SPOUSE:
   2023-01-01: 20_700
 HEAD_OF_HOUSEHOLD:
   2023-01-01: 20_700
diff --git a/policyengine_us/parameters/gov/states/co/tax/income/subtractions/collegeinvest_contribution/max_amount.yaml b/policyengine_us/parameters/gov/states/co/tax/income/subtractions/collegeinvest_contribution/max_amount.yaml
index 1942f3a38d1..80a268f8c92 100644
--- a/policyengine_us/parameters/gov/states/co/tax/income/subtractions/collegeinvest_contribution/max_amount.yaml
+++ b/policyengine_us/parameters/gov/states/co/tax/income/subtractions/collegeinvest_contribution/max_amount.yaml
@@ -22,6 +22,6 @@ SEPARATE:
 SINGLE:
   2021-01-01: .inf
   2022-01-01: 20_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: .inf
   2022-01-01: 20_000
diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/add_back/amount.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/add_back/amount.yaml
index fe7575ba1d4..236db89b733 100644
--- a/policyengine_us/parameters/gov/states/ct/tax/income/add_back/amount.yaml
+++ b/policyengine_us/parameters/gov/states/ct/tax/income/add_back/amount.yaml
@@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD:
   2015-01-01: 32
 JOINT:
   2015-01-01: 40
-WIDOW:
+SURVIVING_SPOUSE:
   2015-01-01: 40
 SEPARATE:
   2015-01-01: 20 
diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/add_back/increment.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/add_back/increment.yaml
index be466d327d4..1673705010d 100644
--- a/policyengine_us/parameters/gov/states/ct/tax/income/add_back/increment.yaml
+++ b/policyengine_us/parameters/gov/states/ct/tax/income/add_back/increment.yaml
@@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD:
   2015-01-01: 4_000
 JOINT:
   2015-01-01: 5_000
-WIDOW:
+SURVIVING_SPOUSE:
   2015-01-01: 5_000
 SEPARATE:
   2015-01-01: 2_500 
diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/add_back/max_amount.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/add_back/max_amount.yaml
index 0a0f3db981b..ad0fccb4e28 100644
--- a/policyengine_us/parameters/gov/states/ct/tax/income/add_back/max_amount.yaml
+++ b/policyengine_us/parameters/gov/states/ct/tax/income/add_back/max_amount.yaml
@@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD:
   2015-01-01: 320
 JOINT:
   2015-01-01: 400
-WIDOW:
+SURVIVING_SPOUSE:
   2015-01-01: 400
 SEPARATE:
   2015-01-01: 200 
diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/add_back/start.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/add_back/start.yaml
index 9cc79b7fb74..081425137fc 100644
--- a/policyengine_us/parameters/gov/states/ct/tax/income/add_back/start.yaml
+++ b/policyengine_us/parameters/gov/states/ct/tax/income/add_back/start.yaml
@@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD:
   2015-01-01: 78_500
 JOINT:
   2015-01-01: 100_500
-WIDOW:
+SURVIVING_SPOUSE:
   2015-01-01: 100_500
 SEPARATE:
   2015-01-01: 50_250 
diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/agi/surviving_spouse.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/agi/surviving_spouse.yaml
new file mode 100644
index 00000000000..2d1f15a004b
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ct/tax/income/agi/surviving_spouse.yaml
@@ -0,0 +1,126 @@
+description: Connecticut provides widow filers a credit for this fraction of taxes, depending on their adjusted gross income.
+metadata:
+  type: single_amount 
+  threshold_unit: currency-USD
+  amount_unit: /1
+  label: Connecticut AGI credit for widow filers
+  reference:
+    - title: Connecticut General Statutes, Chapter 229, Sec. 12-703, (1), (I)
+      href: https://www.cga.ct.gov/current/pub/chap_229.htm#sec_12-703
+    - title: 2022 Form CT-1040 Connecticut Resident Income Tax Return Instructions
+      href: https://portal.ct.gov/-/media/DRS/Forms/2022/Income/2022-CT-1040-Instructions_1222.pdf#page=23
+    - title: 2023 Form CT-1040 Connecticut Resident Income Tax Return Instructions
+      href: https://portal.ct.gov/-/media/DRS/Forms/2023/Income/2023-CT-1040-Instructions_1223.pdf#page=23
+brackets:
+  - threshold: 
+      2016-01-01: 24_000
+    amount:
+      2016-01-01: 0.75    
+  - threshold: 
+      2016-01-01: 30_000
+    amount:
+      2016-01-01: 0.70
+  - threshold:
+      2016-01-01: 30_500
+    amount:
+      2016-01-01: 0.65
+  - threshold:
+      2016-01-01: 31_000
+    amount:
+      2016-01-01: 0.60
+  - threshold:
+      2016-01-01: 31_500
+    amount:
+      2016-01-01: 0.55
+  - threshold:
+      2016-01-01: 32_000
+    amount:
+      2016-01-01: 0.50
+  - threshold:
+      2016-01-01: 32_500
+    amount:
+      2016-01-01: 0.45
+  - threshold:
+      2016-01-01: 33_000
+    amount:
+      2016-01-01: 0.40
+  - threshold:
+      2016-01-01: 33_500
+    amount:
+      2016-01-01: 0.35
+  - threshold:
+      2016-01-01: 40_000
+    amount:
+      2016-01-01: 0.30
+  - threshold:
+      2016-01-01: 40_500
+    amount:
+      2016-01-01: 0.25
+  - threshold:
+      2016-01-01: 41_000
+    amount:
+      2016-01-01: 0.20
+  - threshold:
+      2016-01-01: 41_500
+    amount:
+      2016-01-01: 0.15
+  - threshold:
+      2016-01-01: 50_000
+    amount:
+      2016-01-01: 0.14
+  - threshold:
+      2016-01-01: 50_500
+    amount:
+      2016-01-01: 0.13
+  - threshold:
+      2016-01-01: 51_000
+    amount:
+      2016-01-01: 0.12
+  - threshold:
+      2016-01-01: 51_500
+    amount:
+      2016-01-01: 0.11
+  - threshold:
+      2016-01-01: 52_000
+    amount:
+      2016-01-01: 0.10
+  - threshold:
+      2016-01-01: 96_000
+    amount:
+      2016-01-01: 0.09
+  - threshold:
+      2016-01-01: 96_500
+    amount:
+      2016-01-01: 0.08
+  - threshold:
+      2016-01-01: 97_000
+    amount:
+      2016-01-01: 0.07
+  - threshold:
+      2016-01-01: 97_500
+    amount:
+      2016-01-01: 0.06
+  - threshold:
+      2016-01-01: 98_000
+    amount:
+      2016-01-01: 0.05
+  - threshold:
+      2016-01-01: 98_500
+    amount:
+      2016-01-01: 0.04
+  - threshold:
+      2016-01-01: 99_000
+    amount:
+      2016-01-01: 0.03
+  - threshold:
+      2016-01-01: 99_500
+    amount:
+      2016-01-01: 0.02
+  - threshold:
+      2016-01-01: 100_000
+    amount:
+      2016-01-01: 0.01
+  - threshold:
+      2016-01-01: 100_500
+    amount:
+      2016-01-01: 0
diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/credits/property_tax/reduction/increment.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/credits/property_tax/reduction/increment.yaml
index b3947db2b64..4a0b3440caf 100644
--- a/policyengine_us/parameters/gov/states/ct/tax/income/credits/property_tax/reduction/increment.yaml
+++ b/policyengine_us/parameters/gov/states/ct/tax/income/credits/property_tax/reduction/increment.yaml
@@ -22,7 +22,7 @@ HEAD_OF_HOUSEHOLD:
   2021-01-01: 10_000
 JOINT:
   2021-01-01: 10_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 10_000
 SEPARATE:
   2021-01-01: 5_000
diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/credits/property_tax/reduction/start.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/credits/property_tax/reduction/start.yaml
index 95987659fdd..bb7bbee1f18 100644
--- a/policyengine_us/parameters/gov/states/ct/tax/income/credits/property_tax/reduction/start.yaml
+++ b/policyengine_us/parameters/gov/states/ct/tax/income/credits/property_tax/reduction/start.yaml
@@ -22,7 +22,7 @@ HEAD_OF_HOUSEHOLD:
   2021-01-01: 54_500
 JOINT:
   2021-01-01: 70_500
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 70_500
 SEPARATE:
   2021-01-01: 35_250
diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/exemptions/personal/max_amount.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/exemptions/personal/max_amount.yaml
index e59ec356387..5ad38b1a221 100644
--- a/policyengine_us/parameters/gov/states/ct/tax/income/exemptions/personal/max_amount.yaml
+++ b/policyengine_us/parameters/gov/states/ct/tax/income/exemptions/personal/max_amount.yaml
@@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD:
   2016-01-01: 19_000
 JOINT:
   2016-01-01: 24_000
-WIDOW:
+SURVIVING_SPOUSE:
   2016-01-01: 24_000
 SEPARATE:
   2016-01-01: 12_000 
diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/exemptions/personal/reduction/start.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/exemptions/personal/reduction/start.yaml
index 68385c12712..642755ae7c9 100644
--- a/policyengine_us/parameters/gov/states/ct/tax/income/exemptions/personal/reduction/start.yaml
+++ b/policyengine_us/parameters/gov/states/ct/tax/income/exemptions/personal/reduction/start.yaml
@@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD:
   2016-01-01: 38_000
 JOINT:
   2016-01-01: 48_000
-WIDOW:
+SURVIVING_SPOUSE:
   2016-01-01: 48_000
 SEPARATE:
   2016-01-01: 24_000 
diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/rates/widow.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/rates/surviving_spouse.yaml
similarity index 100%
rename from policyengine_us/parameters/gov/states/ct/tax/income/rates/widow.yaml
rename to policyengine_us/parameters/gov/states/ct/tax/income/rates/surviving_spouse.yaml
diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/amount.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/amount.yaml
index 5ce64315e76..8ed90dae199 100644
--- a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/amount.yaml
+++ b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/amount.yaml
@@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD:
   2015-01-01: 80
 JOINT:
   2015-01-01: 100
-WIDOW:
+SURVIVING_SPOUSE:
   2015-01-01: 100
 SEPARATE:
   2015-01-01: 50 
diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/increment.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/increment.yaml
index bf6fa368e15..6606e68a62e 100644
--- a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/increment.yaml
+++ b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/increment.yaml
@@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD:
   2015-01-01: 8_000
 JOINT:
   2015-01-01: 10_000
-WIDOW:
+SURVIVING_SPOUSE:
   2015-01-01: 10_000
 SEPARATE:
   2015-01-01: 5_000
diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/max_amount.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/max_amount.yaml
index 475dbd182c7..fb34b5f5475 100644
--- a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/max_amount.yaml
+++ b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/max_amount.yaml
@@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD:
   2015-01-01: 720
 JOINT:
   2015-01-01: 900
-WIDOW:
+SURVIVING_SPOUSE:
   2015-01-01: 900
 SEPARATE:
   2015-01-01: 450 
diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/start.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/start.yaml
index 7f03ca1ba3e..03557fdca02 100644
--- a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/start.yaml
+++ b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/start.yaml
@@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD:
   2015-01-01: 800_000
 JOINT:
   2015-01-01: 1_000_000
-WIDOW:
+SURVIVING_SPOUSE:
   2015-01-01: 1_000_000
 SEPARATE:
   2015-01-01: 500_000 
diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/amount.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/amount.yaml
index fc3e8298058..e0782159bd5 100644
--- a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/amount.yaml
+++ b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/amount.yaml
@@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD:
   2015-01-01: 140
 JOINT:
   2015-01-01: 180
-WIDOW:
+SURVIVING_SPOUSE:
   2015-01-01: 180
 SEPARATE:
   2015-01-01: 90 
diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/increment.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/increment.yaml
index 69f277df575..f45639b0db6 100644
--- a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/increment.yaml
+++ b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/increment.yaml
@@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD:
   2015-01-01: 8_000
 JOINT:
   2015-01-01: 10_000
-WIDOW:
+SURVIVING_SPOUSE:
   2015-01-01: 10_000
 SEPARATE:
   2015-01-01: 5_000 
diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/max_amount.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/max_amount.yaml
index f5a49762a20..0691140819e 100644
--- a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/max_amount.yaml
+++ b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/max_amount.yaml
@@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD:
   2015-01-01: 4_200
 JOINT:
   2015-01-01: 5_400
-WIDOW:
+SURVIVING_SPOUSE:
   2015-01-01: 5_400
 SEPARATE:
   2015-01-01: 2_700 
diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/start.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/start.yaml
index 3f291d721cc..456710b151b 100644
--- a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/start.yaml
+++ b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/start.yaml
@@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD:
   2015-01-01: 320_000
 JOINT:
   2015-01-01: 400_000
-WIDOW:
+SURVIVING_SPOUSE:
   2015-01-01: 400_000
 SEPARATE:
   2015-01-01: 200_000 
diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/subtractions/pensions_or_annuity/income_limit.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/subtractions/pensions_or_annuity/income_limit.yaml
index 03dd749f861..2cb52fcc7be 100644
--- a/policyengine_us/parameters/gov/states/ct/tax/income/subtractions/pensions_or_annuity/income_limit.yaml
+++ b/policyengine_us/parameters/gov/states/ct/tax/income/subtractions/pensions_or_annuity/income_limit.yaml
@@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD:
   2016-01-01: 75_000
 JOINT:
   2016-01-01: 100_000
-WIDOW:
+SURVIVING_SPOUSE:
   2016-01-01: 100_000
 SEPARATE:
   2016-01-01: 75_000
diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/subtractions/social_security/reduction_threshold.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/subtractions/social_security/reduction_threshold.yaml
index 3dfe2c54389..29425a7465f 100644
--- a/policyengine_us/parameters/gov/states/ct/tax/income/subtractions/social_security/reduction_threshold.yaml
+++ b/policyengine_us/parameters/gov/states/ct/tax/income/subtractions/social_security/reduction_threshold.yaml
@@ -19,7 +19,7 @@ HEAD_OF_HOUSEHOLD:
   2015-01-01: 100_000
 JOINT:
   2015-01-01: 100_000
-WIDOW:
+SURVIVING_SPOUSE:
   2015-01-01: 100_000
 SEPARATE:
   2015-01-01: 75_000
diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/subtractions/tuition/cap.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/subtractions/tuition/cap.yaml
index bc96499bcc5..c853dbea3d6 100644
--- a/policyengine_us/parameters/gov/states/ct/tax/income/subtractions/tuition/cap.yaml
+++ b/policyengine_us/parameters/gov/states/ct/tax/income/subtractions/tuition/cap.yaml
@@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD:
   2015-01-01: 5_000
 JOINT:
   2015-01-01: 10_000
-WIDOW:
+SURVIVING_SPOUSE:
   2015-01-01: 5_000
 SEPARATE:
   2015-01-01: 5_000 
diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/income_limit.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/income_limit.yaml
index ba51408e8ab..85fc2b5de49 100644
--- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/income_limit.yaml
+++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/income_limit.yaml
@@ -38,7 +38,7 @@ HEAD_OF_HOUSEHOLD:
   2020-01-01: 151_900
   2021-01-01: 153_400
   2022-01-01: 157_200
-WIDOW:
+SURVIVING_SPOUSE:
   2018-01-01: 750_000 # (A)
   2019-01-01: 150_000 # (B)
   2020-01-01: 151_900
diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/deductions/itemized/phase_out/start.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/deductions/itemized/phase_out/start.yaml
index 2b3676fc5c5..5117a8649b3 100644
--- a/policyengine_us/parameters/gov/states/dc/tax/income/deductions/itemized/phase_out/start.yaml
+++ b/policyengine_us/parameters/gov/states/dc/tax/income/deductions/itemized/phase_out/start.yaml
@@ -18,5 +18,5 @@ SEPARATE:
   2021-01-01: 100_000
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 200_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 200_000
diff --git a/policyengine_us/parameters/gov/states/de/tax/income/credits/cdcc/match.yaml b/policyengine_us/parameters/gov/states/de/tax/income/credits/cdcc/match.yaml
index 1ae18ffa69f..fa7f78a844c 100644
--- a/policyengine_us/parameters/gov/states/de/tax/income/credits/cdcc/match.yaml
+++ b/policyengine_us/parameters/gov/states/de/tax/income/credits/cdcc/match.yaml
@@ -5,6 +5,10 @@ metadata:
   reference:
     - title: "Del. Code tit. 30 § 1114"
       href: https://casetext.com/statute/delaware-code/title-30-state-taxes/part-ii-income-inheritance-and-estate-taxes/chapter-11-personal-income-tax/subchapter-ii-resident-individuals/section-1114-child-care-and-dependent-care-expense-credit
+    - title: Delaware Individual Income Tax Return Page 9 Line 30
+      href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=9
+    - title: Delaware Individual Income Tax Return Page 9 Line 30
+      href: https://revenuefiles.delaware.gov/2022/PIT-RES_TY23_2022-01_Instructions.pdf#page=9  
   unit: /1
   period: year
   label: Delaware federal CDCC match
diff --git a/policyengine_us/parameters/gov/states/de/tax/income/credits/eitc/non_refundable.yaml b/policyengine_us/parameters/gov/states/de/tax/income/credits/eitc/non_refundable.yaml
index b531148d737..a0625d17d25 100644
--- a/policyengine_us/parameters/gov/states/de/tax/income/credits/eitc/non_refundable.yaml
+++ b/policyengine_us/parameters/gov/states/de/tax/income/credits/eitc/non_refundable.yaml
@@ -9,3 +9,5 @@ metadata:
       href: https://revenuefiles.delaware.gov/2022/PIT-RES_TY22_2022-02_Instructions.pdf
     - title: The Delaware Code Online - Title 30 - Chapter 11 - Subchapter II - § 1111
       href: https://delcode.delaware.gov/title30/c011/sc02/index.html
+    - title: Delaware Individual Income Tax Return Page 10 Line 33
+      href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=10
diff --git a/policyengine_us/parameters/gov/states/de/tax/income/credits/eitc/refundable.yaml b/policyengine_us/parameters/gov/states/de/tax/income/credits/eitc/refundable.yaml
index 4be64599e82..5e5b65b0a66 100644
--- a/policyengine_us/parameters/gov/states/de/tax/income/credits/eitc/refundable.yaml
+++ b/policyengine_us/parameters/gov/states/de/tax/income/credits/eitc/refundable.yaml
@@ -9,3 +9,5 @@ metadata:
       href: https://revenuefiles.delaware.gov/2022/PIT-RES_TY22_2022-02_Instructions.pdf
     - title: The Delaware Code Online - Title 30 - Chapter 11 - Subchapter II - § 1111
       href: https://delcode.delaware.gov/title30/c011/sc02/index.html
+    - title: Delaware Individual Income Tax Return Page 10 Line 33
+      href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=10
diff --git a/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/aged.yaml b/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/aged.yaml
index 10633d6fb76..bfa8503f824 100644
--- a/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/aged.yaml
+++ b/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/aged.yaml
@@ -13,6 +13,9 @@ metadata:
       href: https://revenuefiles.delaware.gov/2021/PIT-RES_TY21_2021-01_Instructions.pdf#page=8
     - title: Delaware Code Online Chapter 11 § 1110(b)(2)
       href: https://delcode.delaware.gov/title30/c011/sc02/index.html#1110
+    - title: Delaware Individual Income Tax Return Page 3
+      href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=3
+    
 brackets:
   - threshold:
       2021-01-01: 0
diff --git a/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/personal.yaml b/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/personal.yaml
index 206365157f8..8a590e00c14 100644
--- a/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/personal.yaml
+++ b/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/personal.yaml
@@ -9,6 +9,8 @@ metadata:
       href: https://revenuefiles.delaware.gov/2022/PIT-RES_TY22_2022-02_Instructions.pdf#page=8
     - title: The Delaware Code Online - Title 30 - Chapter 11 - Subchapter II - Personal Credits - § 1110(b)(1)
       href: https://delcode.delaware.gov/title30/c011/sc02/index.html#1110
+    - title: Delaware Individual Income Tax Return Page 8 Line 26a
+      href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=8
   label: Delaware personal credits amount
   unit: currency-USD
   period: year
diff --git a/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/additional/age_threshold.yaml b/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/additional/age_threshold.yaml
index f77061b82bf..c62612ad6d9 100644
--- a/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/additional/age_threshold.yaml
+++ b/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/additional/age_threshold.yaml
@@ -12,3 +12,5 @@ metadata:
       href: https://revenuefiles.delaware.gov/2021/PIT-RES_TY21_2021-01_Instructions.pdf#page=8
     - title: Delaware Code Online Chapter § 1108(b)(2)
       href: https://delcode.delaware.gov/title30/c011/sc02/index.html#1108
+    - title: Delaware Individual Income Tax Return Page 3
+      href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=3
diff --git a/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/additional/amount.yaml b/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/additional/amount.yaml
index 57c0ede2bce..aa88043818e 100644
--- a/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/additional/amount.yaml
+++ b/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/additional/amount.yaml
@@ -12,3 +12,5 @@ metadata:
       href: https://revenuefiles.delaware.gov/2021/PIT-RES_TY21_2021-01_Instructions.pdf#page=8
     - title: Delaware Code Online Chapter § 1108(b)
       href: https://delcode.delaware.gov/title30/c011/sc02/index.html#1108
+    - title: Delaware Individual Income Tax Return Page 3
+      href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=3
diff --git a/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/amount.yaml
index a20c8b57c9c..d74b39445d1 100644
--- a/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/amount.yaml
+++ b/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/amount.yaml
@@ -5,6 +5,8 @@ metadata:
       href: https://revenuefiles.delaware.gov/2022/PIT-RES_TY22_2022-02_Instructions.pdf#page=7
     - title: The Delaware Code - Title 30 - Chapter 11 - Subchapter II - § 1109 - (a) - (3)
       href: https://delcode.delaware.gov/title30/c011/sc02/index.html
+    - title: Delaware Individual Income Tax Return Page 8 Line 19a
+      href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=8
   label: Delaware Standard Deduction
   unit: currency-USD
   period: year
@@ -18,5 +20,5 @@ SEPARATE:
   2000-01-01: 3_250
 HEAD_OF_HOUSEHOLD:
   2000-01-01: 3_250
-WIDOW:
+SURVIVING_SPOUSE:
   2000-01-01: 3_250
diff --git a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/amount.yaml b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/amount.yaml
index 8165d6bfeab..a53adebe3f2 100644
--- a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/amount.yaml
+++ b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/amount.yaml
@@ -6,7 +6,7 @@ JOINT:
   2021-01-01: 2_000
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 2_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 2_000
 SINGLE:
   2021-01-01: 2_000
diff --git a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/age_threshold.yaml b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/age_threshold.yaml
index e671a560b03..3b46c50c1cf 100644
--- a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/age_threshold.yaml
+++ b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/age_threshold.yaml
@@ -4,10 +4,12 @@ values:
 metadata:
   reference:
     - title: "Delaware individual income tax instructions for 2022 Page 7 Line 11"
-      href: https://revenuefiles.delaware.gov/2021/PIT-RES_TY21_2021-01_Instructions.pdf#page=7
+      href: https://revenuefiles.delaware.gov/2022/PIT-RES_TY21_2022-01_Instructions.pdf#page=7
     - title: "Delaware individual income tax instructions for 2021 Page 7 Line 11"
       href: https://revenuefiles.delaware.gov/2021/PIT-RES_TY21_2021-01_Instructions.pdf#page=7
     - title: Delaware State Taxes, Part II, Chapter 11, Subchapter 2, § 1106. Modifications,(b), (2) 
       href: https://delcode.delaware.gov/title30/c011/sc02/index.html#1106
+    - title: Delaware Individual Income Tax Return Page 7 Line 11
+      href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=7
   unit: year
   label: Delaware aged or disabled exclusion age threshold
diff --git a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/agi_limit.yaml b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/agi_limit.yaml
index d25b24091a8..c92dde23cf7 100644
--- a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/agi_limit.yaml
+++ b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/agi_limit.yaml
@@ -3,7 +3,7 @@ JOINT:
   2021-01-01: 20_000
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 10_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 10_000
 SINGLE:
   2021-01-01: 10_000
@@ -17,6 +17,8 @@ metadata:
       href: https://revenuefiles.delaware.gov/2021/PIT-RES_TY21_2021-01_Instructions.pdf#page=7
     - title: Delaware State Taxes, Part II, Chapter 11, Subchapter 2, § 1106. Modifications,(b), (2) 
       href: https://delcode.delaware.gov/title30/c011/sc02/index.html#1106
+    - title: Delaware Individual Income Tax Return Page 7 Line 11
+      href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=7
   unit: year
   label: Delaware aged or disabled exclusion subtraction adjusted gross income limit
   breakdown:
diff --git a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/earned_income_limit.yaml b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/earned_income_limit.yaml
index 1535e5d40fb..d6fde3c675b 100644
--- a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/earned_income_limit.yaml
+++ b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/earned_income_limit.yaml
@@ -3,7 +3,7 @@ JOINT:
   2021-01-01: 5_000
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 2_500
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 2_500
 SINGLE:
   2021-01-01: 2_500
@@ -17,6 +17,8 @@ metadata:
       href: https://revenuefiles.delaware.gov/2021/PIT-RES_TY21_2021-01_Instructions.pdf#page=7
     - title: Delaware State Taxes, Part II, Chapter 11, Subchapter 2, § 1106. Modifications,(b), (2) 
       href: https://delcode.delaware.gov/title30/c011/sc02/index.html#1106
+    - title: Delaware Individual Income Tax Return Page 7 Line 11
+      href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=7
   period: year
   unit: currency-USD
   breakdown:
diff --git a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/age_threshold.yaml b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/age_threshold.yaml
index e5e6ca789af..364669618b5 100644
--- a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/age_threshold.yaml
+++ b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/age_threshold.yaml
@@ -21,3 +21,5 @@ metadata:
     href: https://revenuefiles.delaware.gov/2021/PIT-RES_TY21_2021-01_Instructions.pdf#page=6
   - title: The Delaware Code - Title 30 - Chapter 11 - Subchapter II - § 1106 - (b) - (3)
     href: https://delcode.delaware.gov/title30/c011/sc02/index.html
+  - title: Delaware Individual Income Tax Return Page 6 Line 6
+    href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=6
diff --git a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/cap/amount.yaml b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/cap/amount.yaml
index 9ceef31b947..3cddccb7510 100644
--- a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/cap/amount.yaml
+++ b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/cap/amount.yaml
@@ -21,3 +21,5 @@ metadata:
       href: https://revenuefiles.delaware.gov/2022/PIT-RES_TY22_2022-02_Instructions.pdf#page=6
     - title: The Delaware Code - Title 30 - Chapter 11 - Subchapter II - § 1106 - (b) - (3)
       href: https://delcode.delaware.gov/title30/c011/sc02/index.html
+    - title: Delaware Individual Income Tax Return Page 6 Line 6
+      href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=6
diff --git a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/cap/military.yaml b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/cap/military.yaml
index a94016603c0..ed0606b840f 100644
--- a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/cap/military.yaml
+++ b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/cap/military.yaml
@@ -13,3 +13,5 @@ metadata:
       href: https://revenuefiles.delaware.gov/2022/PIT-RES_TY22_2022-02_Instructions.pdf#page=6
     - title: The Delaware Code - Title 30 - Chapter 11 - Subchapter II - § 1106 - (b) - (3)
       href: https://delcode.delaware.gov/title30/c011/sc02/index.html
+    - title: Delaware Individual Income Tax Return Page 6 Line 6
+      href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=6
diff --git a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/subtractions.yaml b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/subtractions.yaml
index e9134578191..fd3718a25e7 100644
--- a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/subtractions.yaml
+++ b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/subtractions.yaml
@@ -1,12 +1,14 @@
 description: Delaware subtracts these items when calculating state adjusted gross income.
 values:
   2021-01-01:
-    - de_pension_exclusion # (4)
+    - de_pension_exclusion # (3)
+    - taxable_social_security # (4)
     # The elderly or disabled income exclusion is computed separately
     # - de_elderly_or_disabled_income_exclusion # (2)
 
 metadata:
   unit: list
+  period: year
   label: Delaware adjusted gross income subtractions
   references: 
   - title: Delaware Code, § 1106 Modifcations (b)
diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/amount.yaml
index 1ce492838fa..a4224e373df 100644
--- a/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/amount.yaml
+++ b/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/amount.yaml
@@ -30,7 +30,7 @@ SEPARATE:
   2021-01-01: 3_000
   2022-01-01: 3_550
   2024-01-01: 12_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 4_600
   2022-01-01: 5_400
   2024-01-01: 12_000
diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/exemptions/personal.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/exemptions/personal.yaml
index 77a26a85df9..d4e16f8708c 100644
--- a/policyengine_us/parameters/gov/states/ga/tax/income/exemptions/personal.yaml
+++ b/policyengine_us/parameters/gov/states/ga/tax/income/exemptions/personal.yaml
@@ -33,6 +33,6 @@ SEPARATE:
   2026-01-01: 10_000
   2028-01-01: 11_000
   2030-01-01: 12_000
-WIDOW:
+SURVIVING_SPOUSE:
   2020-01-01: 2_700
   2024-01-01: 12_000
diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/main/widow.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/main/surviving_spouse.yaml
similarity index 100%
rename from policyengine_us/parameters/gov/states/ga/tax/income/main/widow.yaml
rename to policyengine_us/parameters/gov/states/ga/tax/income/main/surviving_spouse.yaml
diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/widow.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/surviving_spouse.yaml
similarity index 100%
rename from policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/widow.yaml
rename to policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/surviving_spouse.yaml
diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/deductions/itemized/threshold/deductions.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/deductions/itemized/threshold/deductions.yaml
index ca7b1c667d5..ac459fee554 100644
--- a/policyengine_us/parameters/gov/states/hi/tax/income/deductions/itemized/threshold/deductions.yaml
+++ b/policyengine_us/parameters/gov/states/hi/tax/income/deductions/itemized/threshold/deductions.yaml
@@ -7,7 +7,7 @@ SEPARATE:
   2018-01-01: 2_200
 HEAD_OF_HOUSEHOLD:
   2018-01-01: 3_212
-WIDOW:
+SURVIVING_SPOUSE:
   2018-01-01: 4_400
 metadata:
   breakdown: filing_status
diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/deductions/standard/amount.yaml
index 6d81a8d6e1c..72e2269876e 100644
--- a/policyengine_us/parameters/gov/states/hi/tax/income/deductions/standard/amount.yaml
+++ b/policyengine_us/parameters/gov/states/hi/tax/income/deductions/standard/amount.yaml
@@ -13,7 +13,7 @@ JOINT:
   2022-01-01: 4_400
 HEAD_OF_HOUSEHOLD:
   2022-01-01: 3_212
-WIDOW:
+SURVIVING_SPOUSE:
   2022-01-01: 4_400
 SINGLE:
   2022-01-01: 2_200
diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/rates/widow.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/rates/surviving_spouse.yaml
similarity index 100%
rename from policyengine_us/parameters/gov/states/hi/tax/income/rates/widow.yaml
rename to policyengine_us/parameters/gov/states/hi/tax/income/rates/surviving_spouse.yaml
diff --git a/policyengine_us/parameters/gov/states/ia/tax/income/alternative_minimum_tax/exemption.yaml b/policyengine_us/parameters/gov/states/ia/tax/income/alternative_minimum_tax/exemption.yaml
index 89ce06e65ae..697f04d8453 100644
--- a/policyengine_us/parameters/gov/states/ia/tax/income/alternative_minimum_tax/exemption.yaml
+++ b/policyengine_us/parameters/gov/states/ia/tax/income/alternative_minimum_tax/exemption.yaml
@@ -15,7 +15,7 @@ JOINT:
   2021-01-01: 150_000
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 112_500
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 112_500
 SINGLE:
   2021-01-01: 112_500
diff --git a/policyengine_us/parameters/gov/states/ia/tax/income/alternative_minimum_tax/threshold.yaml b/policyengine_us/parameters/gov/states/ia/tax/income/alternative_minimum_tax/threshold.yaml
index 431cb49e641..2a063ecec7a 100644
--- a/policyengine_us/parameters/gov/states/ia/tax/income/alternative_minimum_tax/threshold.yaml
+++ b/policyengine_us/parameters/gov/states/ia/tax/income/alternative_minimum_tax/threshold.yaml
@@ -15,7 +15,7 @@ JOINT:
   2021-01-01: 35_000
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 26_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 26_000
 SINGLE:
   2021-01-01: 26_000
diff --git a/policyengine_us/parameters/gov/states/ia/tax/income/deductions/standard.yaml b/policyengine_us/parameters/gov/states/ia/tax/income/deductions/standard.yaml
index c610ad72f07..193186abd2b 100644
--- a/policyengine_us/parameters/gov/states/ia/tax/income/deductions/standard.yaml
+++ b/policyengine_us/parameters/gov/states/ia/tax/income/deductions/standard.yaml
@@ -17,7 +17,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 5_240
   2022-01-01: 5_450
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 5_240
   2022-01-01: 5_450
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/ia/tax/income/pension_exclusion/maximum_amount.yaml b/policyengine_us/parameters/gov/states/ia/tax/income/pension_exclusion/maximum_amount.yaml
index 0b8df2c3bfd..3084182141e 100644
--- a/policyengine_us/parameters/gov/states/ia/tax/income/pension_exclusion/maximum_amount.yaml
+++ b/policyengine_us/parameters/gov/states/ia/tax/income/pension_exclusion/maximum_amount.yaml
@@ -15,7 +15,7 @@ JOINT:
   2021-01-01: 12_000
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 6_000 
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 6_000
 SINGLE:
   2021-01-01: 6_000
diff --git a/policyengine_us/parameters/gov/states/ia/tax/income/reportable_social_security/deduction.yaml b/policyengine_us/parameters/gov/states/ia/tax/income/reportable_social_security/deduction.yaml
index e9f9a35e0cb..60806d41438 100644
--- a/policyengine_us/parameters/gov/states/ia/tax/income/reportable_social_security/deduction.yaml
+++ b/policyengine_us/parameters/gov/states/ia/tax/income/reportable_social_security/deduction.yaml
@@ -15,7 +15,7 @@ JOINT:
   2021-01-01: 32_000
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 25_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 25_000
 SINGLE:
   2021-01-01: 25_000
diff --git a/policyengine_us/parameters/gov/states/id/tax/income/deductions/retirement_benefits/cap.yaml b/policyengine_us/parameters/gov/states/id/tax/income/deductions/retirement_benefits/cap.yaml
index 200cfcb87eb..8a58ca87624 100644
--- a/policyengine_us/parameters/gov/states/id/tax/income/deductions/retirement_benefits/cap.yaml
+++ b/policyengine_us/parameters/gov/states/id/tax/income/deductions/retirement_benefits/cap.yaml
@@ -28,7 +28,7 @@ JOINT:
 SEPARATE:
   2021-01-01: 0
   2022-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 37_776
   2022-01-01: 40_140
 HEAD_OF_HOUSEHOLD:
diff --git a/policyengine_us/parameters/gov/states/il/tax/income/exemption/income_limit.yaml b/policyengine_us/parameters/gov/states/il/tax/income/exemption/income_limit.yaml
index 89c225ec78c..cd7aec6d7cf 100644
--- a/policyengine_us/parameters/gov/states/il/tax/income/exemption/income_limit.yaml
+++ b/policyengine_us/parameters/gov/states/il/tax/income/exemption/income_limit.yaml
@@ -7,7 +7,7 @@ SEPARATE:
   2021-01-01: 250_000
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 250_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 250_000
 metadata:
   unit: currency-USD
diff --git a/policyengine_us/parameters/gov/states/in/tax/income/deductions/homeowners_property_tax/max.yaml b/policyengine_us/parameters/gov/states/in/tax/income/deductions/homeowners_property_tax/max.yaml
index 08709c990bb..c8967f65d35 100644
--- a/policyengine_us/parameters/gov/states/in/tax/income/deductions/homeowners_property_tax/max.yaml
+++ b/policyengine_us/parameters/gov/states/in/tax/income/deductions/homeowners_property_tax/max.yaml
@@ -15,7 +15,7 @@ HEAD_OF_HOUSEHOLD:
   2021-01-01: 2_500
 JOINT:
   2021-01-01: 2_500
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 2_500
 SEPARATE:
   2021-01-01: 1_250
diff --git a/policyengine_us/parameters/gov/states/in/tax/income/deductions/renters/max.yaml b/policyengine_us/parameters/gov/states/in/tax/income/deductions/renters/max.yaml
index 5a13e041d61..768c4607ddd 100644
--- a/policyengine_us/parameters/gov/states/in/tax/income/deductions/renters/max.yaml
+++ b/policyengine_us/parameters/gov/states/in/tax/income/deductions/renters/max.yaml
@@ -14,7 +14,7 @@ HEAD_OF_HOUSEHOLD:
   2021-01-01: 3_000
 JOINT:
   2021-01-01: 3_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 3_000
 SEPARATE:
   2021-01-01: 1_500
diff --git a/policyengine_us/parameters/gov/states/in/tax/income/deductions/unemployment_compensation/agi_reduction.yaml b/policyengine_us/parameters/gov/states/in/tax/income/deductions/unemployment_compensation/agi_reduction.yaml
index 67988cf8c07..aeb0f3a3179 100644
--- a/policyengine_us/parameters/gov/states/in/tax/income/deductions/unemployment_compensation/agi_reduction.yaml
+++ b/policyengine_us/parameters/gov/states/in/tax/income/deductions/unemployment_compensation/agi_reduction.yaml
@@ -14,7 +14,7 @@ HEAD_OF_HOUSEHOLD:
   2021-01-01: 12_000
 JOINT:
   2021-01-01: 18_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 12_000
 SEPARATE:
   2021-01-01: 12_000 # 0 if living together during any part of the year
diff --git a/policyengine_us/parameters/gov/states/in/tax/income/exemptions/aged_low_agi/threshold.yaml b/policyengine_us/parameters/gov/states/in/tax/income/exemptions/aged_low_agi/threshold.yaml
index 835f29e900a..a341855c7bc 100644
--- a/policyengine_us/parameters/gov/states/in/tax/income/exemptions/aged_low_agi/threshold.yaml
+++ b/policyengine_us/parameters/gov/states/in/tax/income/exemptions/aged_low_agi/threshold.yaml
@@ -11,7 +11,7 @@ HEAD_OF_HOUSEHOLD:
   2021-01-01: 40_000
 JOINT:
   2021-01-01: 40_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 40_000
 SEPARATE:
   2021-01-01: 20_000
diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/agi/subtractions/oasdi/agi_limit.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/agi/subtractions/oasdi/agi_limit.yaml
index 59eabede37d..3140a35496d 100644
--- a/policyengine_us/parameters/gov/states/ks/tax/income/agi/subtractions/oasdi/agi_limit.yaml
+++ b/policyengine_us/parameters/gov/states/ks/tax/income/agi/subtractions/oasdi/agi_limit.yaml
@@ -11,6 +11,8 @@ metadata:
     href: https://www.ksrevenue.gov/pdf/ip21.pdf
   - title: 2022 Form K-40 instructions
     href: https://www.ksrevenue.gov/pdf/ip22.pdf
+  - title: 2023 Form K-40 instructions
+    href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=11
   - title: Kansas 2022 Statute | Article 32 | §79-32,271(c)(xviii)
     href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0117_section/079_032_0117_k/
 
diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/credits/cdcc_fraction.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/credits/cdcc_fraction.yaml
index 12092d4c4f7..3344bcdfc2a 100644
--- a/policyengine_us/parameters/gov/states/ks/tax/income/credits/cdcc_fraction.yaml
+++ b/policyengine_us/parameters/gov/states/ks/tax/income/credits/cdcc_fraction.yaml
@@ -13,6 +13,8 @@ metadata:
     href: https://www.ksrevenue.gov/pdf/ip21.pdf
   - title: 2022 Form K-40 instructions
     href: https://www.ksrevenue.gov/pdf/ip22.pdf
+  - title: 2023 Form K-40 instructions
+    href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=8
   - title: Kansas 2022 Statute | Article 32 | §79-32,111c.
     href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0111c_section/079_032_0111c_k/
     
diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/credits/eitc_fraction.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/credits/eitc_fraction.yaml
index 9967873eada..a60271edc07 100644
--- a/policyengine_us/parameters/gov/states/ks/tax/income/credits/eitc_fraction.yaml
+++ b/policyengine_us/parameters/gov/states/ks/tax/income/credits/eitc_fraction.yaml
@@ -12,6 +12,8 @@ metadata:
     href: https://www.ksrevenue.gov/pdf/ip21.pdf
   - title: 2022 Form K-40 instructions
     href: https://www.ksrevenue.gov/pdf/ip22.pdf
+  - title: 2023 Form K-40 instructions
+    href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=8
   - title: Kansas 2022 Statute | Article 32 | §79-32,205
     href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0205_section/079_032_0205_k/
     
diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/agi_limit.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/agi_limit.yaml
index b430a2493bc..6713f1b41f9 100644
--- a/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/agi_limit.yaml
+++ b/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/agi_limit.yaml
@@ -11,5 +11,7 @@ metadata:
     href: https://www.ksrevenue.gov/pdf/ip21.pdf
   - title: 2022 Form K-40 instructions
     href: https://www.ksrevenue.gov/pdf/ip22.pdf
+  - title: 2023 Form K-40 instructions
+    href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=5
   - title: Kansas 2021 Statute Article 32 §79-32,271
     href: http://www.kslegislature.org/li_2022/b2021_22/statute/079_000_0000_chapter/079_032_0000_article/079_032_0271_section/079_032_0271_k/
diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/amount.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/amount.yaml
index a25e2f0391c..50b6f977b5f 100644
--- a/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/amount.yaml
+++ b/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/amount.yaml
@@ -9,5 +9,7 @@ metadata:
   reference:
   - title: 2022 Form K-40 instructions
     href: https://www.ksrevenue.gov/pdf/ip22.pdf
+  - title: 2023 Form K-40 instructions
+    href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=5
   - title: Kansas 2022 Statute Article 32 §79-32,271(d)
     href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0271_section/079_032_0271_k/
diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/child_age.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/child_age.yaml
index cbb8dce1412..6ce3395f05d 100644
--- a/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/child_age.yaml
+++ b/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/child_age.yaml
@@ -10,6 +10,8 @@ metadata:
     href: https://www.ksrevenue.gov/pdf/ip21.pdf
   - title: 2022 Form K-40 instructions
     href: https://www.ksrevenue.gov/pdf/ip22.pdf
+  - title: 2023 Form K-40 instructions
+    href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=5
   - title: Kansas 2022 Statute | Article 32 | §79-32,271(d)
     href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0271_section/079_032_0271_k/
  
diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/min_adult_age.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/min_adult_age.yaml
index becacf9a7c2..6d7193c3be6 100644
--- a/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/min_adult_age.yaml
+++ b/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/min_adult_age.yaml
@@ -10,6 +10,8 @@ metadata:
     href: https://www.ksrevenue.gov/pdf/ip21.pdf
   - title: 2022 Form K-40 instructions
     href: https://www.ksrevenue.gov/pdf/ip22.pdf
+  - title: 2023 Form K-40 instructions
+    href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=5
   - title: Kansas 2022 Statute | Article 32 | §79-32,271(c)
     href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0271_section/079_032_0271_k/
  
diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/credits/nonrefundable_after_eitc.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/credits/nonrefundable_after_eitc.yaml
index 0f1b2611439..718c7ad6aa2 100644
--- a/policyengine_us/parameters/gov/states/ks/tax/income/credits/nonrefundable_after_eitc.yaml
+++ b/policyengine_us/parameters/gov/states/ks/tax/income/credits/nonrefundable_after_eitc.yaml
@@ -11,5 +11,7 @@ metadata:
     href: https://www.ksrevenue.gov/pdf/ip21.pdf
   - title: 2022 Form K-40 instructions
     href: https://www.ksrevenue.gov/pdf/ip22.pdf
+  - title: 2023 Form K-40 instructions
+    href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=8
   - title: Kansas 2022 Statute | Article 32 | §79-32,271 (e)
     href: http://kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0271_section/079_032_0271_k/
diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/credits/nonrefundable_before_eitc.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/credits/nonrefundable_before_eitc.yaml
index 801e5501d94..e27f9d1d5ee 100644
--- a/policyengine_us/parameters/gov/states/ks/tax/income/credits/nonrefundable_before_eitc.yaml
+++ b/policyengine_us/parameters/gov/states/ks/tax/income/credits/nonrefundable_before_eitc.yaml
@@ -11,5 +11,7 @@ metadata:
     href: https://www.ksrevenue.gov/pdf/ip21.pdf
   - title: 2022 Form K-40 instructions
     href: https://www.ksrevenue.gov/pdf/ip22.pdf
+  - title: 2023 Form K-40 instructions
+    href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=8
   - title: Kansas 2022 Statute | Article 32 | §79-32,111c
     href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0111c_section/079_032_0111c_k/
diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/credits/refundable.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/credits/refundable.yaml
index 7d78a52629d..70d4b310b27 100644
--- a/policyengine_us/parameters/gov/states/ks/tax/income/credits/refundable.yaml
+++ b/policyengine_us/parameters/gov/states/ks/tax/income/credits/refundable.yaml
@@ -11,3 +11,5 @@ metadata:
     href: https://www.ksrevenue.gov/pdf/ip21.pdf
   - title: 2022 Form K-40 instructions
     href: https://www.ksrevenue.gov/pdf/ip22.pdf
+  - title: 2023 Form K-40 instructions
+    href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=8
diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/deductions/standard/base_amount.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/deductions/standard/base_amount.yaml
index 767a762123e..5be582586b9 100644
--- a/policyengine_us/parameters/gov/states/ks/tax/income/deductions/standard/base_amount.yaml
+++ b/policyengine_us/parameters/gov/states/ks/tax/income/deductions/standard/base_amount.yaml
@@ -8,6 +8,8 @@ metadata:
   reference:
   - title: 2022 Form K-40 instructions
     href: https://www.ksrevenue.gov/pdf/ip22.pdf#page=6
+  - title: 2023 Form K-40 instructions
+    href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=6
   - title: Kansas 2022 Statute Article 32 §79-32,119(c)
     href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0119_section/079_032_0119_k/
     
@@ -17,7 +19,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2013-01-01: 5_500
   2021-01-01: 6_000
-WIDOW:
+SURVIVING_SPOUSE:
   2013-01-01: 7_500
   2021-01-01: 8_000
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/deductions/standard/extra_amount.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/deductions/standard/extra_amount.yaml
index cf76a123a9b..805bd444992 100644
--- a/policyengine_us/parameters/gov/states/ks/tax/income/deductions/standard/extra_amount.yaml
+++ b/policyengine_us/parameters/gov/states/ks/tax/income/deductions/standard/extra_amount.yaml
@@ -8,6 +8,8 @@ metadata:
   reference:
   - title: 2022 Form K-40 instructions
     href: https://www.ksrevenue.gov/pdf/ip22.pdf
+  - title: 2023 Form K-40 instructions
+    href: https://www.ksrevenue.gov/pdf/ip23.pdf
   - title: Kansas 2022 Statute Article 32 §79-32,119(b)
     href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0119_section/079_032_0119_k/
 
@@ -15,7 +17,7 @@ JOINT:
   1998-01-01: 700
 HEAD_OF_HOUSEHOLD:
   1998-01-01: 850
-WIDOW:
+SURVIVING_SPOUSE:
   1998-01-01: 850
 SINGLE:
   1998-01-01: 850
diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/exemptions/amount.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/exemptions/amount.yaml
index 8df76ec62f4..0a7f26674e2 100644
--- a/policyengine_us/parameters/gov/states/ks/tax/income/exemptions/amount.yaml
+++ b/policyengine_us/parameters/gov/states/ks/tax/income/exemptions/amount.yaml
@@ -11,3 +11,5 @@ metadata:
     href: https://www.ksrevenue.gov/pdf/ip21.pdf
   - title: 2022 Form K-40 instructions
     href: https://www.ksrevenue.gov/pdf/ip22.pdf
+  - title: 2023 Form K-40 instructions
+    href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=2
diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/rates/joint.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/rates/joint.yaml
index 71231a6921a..23e8aa3f621 100644
--- a/policyengine_us/parameters/gov/states/ks/tax/income/rates/joint.yaml
+++ b/policyengine_us/parameters/gov/states/ks/tax/income/rates/joint.yaml
@@ -22,5 +22,7 @@ metadata:
   reference:
   - title: 2022 Form K-40 instructions
     href: https://www.ksrevenue.gov/pdf/ip22.pdf
+  - title: 2023 Form K-40 instructions
+    href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=32
   - title: Kansas 2022 Statute Article 32 §79-32,110_k
     href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0110_section/079_032_0110_k/
diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/rates/other.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/rates/other.yaml
index 3df1526017e..95736f13490 100644
--- a/policyengine_us/parameters/gov/states/ks/tax/income/rates/other.yaml
+++ b/policyengine_us/parameters/gov/states/ks/tax/income/rates/other.yaml
@@ -22,5 +22,7 @@ metadata:
   reference:
   - title: 2022 Form K-40 instructions
     href: https://www.ksrevenue.gov/pdf/ip22.pdf
+  - title: 2023 Form K-40 instructions
+    href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=32
   - title: Kansas 2022 Statute Article 32 §79-32,110_k
     href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0110_section/079_032_0110_k/
diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/rates/zero_tax_threshold.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/rates/zero_tax_threshold.yaml
index 14af9c82f19..b99d23fa10d 100644
--- a/policyengine_us/parameters/gov/states/ks/tax/income/rates/zero_tax_threshold.yaml
+++ b/policyengine_us/parameters/gov/states/ks/tax/income/rates/zero_tax_threshold.yaml
@@ -10,6 +10,8 @@ metadata:
     href: https://www.ksrevenue.gov/pdf/ip21.pdf
   - title: 2022 Form K-40 instructions
     href: https://www.ksrevenue.gov/pdf/ip22.pdf
+  - title: 2023 Form K-40 instructions
+    href: https://www.ksrevenue.gov/pdf/ip23.pdf
   - title: Kansas 2022 Statute | Article 32 | §79-32,110_(e)
     href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0110_section/079_032_0110_k/
 
@@ -20,7 +22,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2016-01-01: 5_000
   2018-01-01: 2_500
-WIDOW:
+SURVIVING_SPOUSE:
   2016-01-01: 5_000
   2018-01-01: 2_500
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/la/tax/income/exemptions/personal.yaml b/policyengine_us/parameters/gov/states/la/tax/income/exemptions/personal.yaml
index b01d252f742..1b6cbf49a84 100644
--- a/policyengine_us/parameters/gov/states/la/tax/income/exemptions/personal.yaml
+++ b/policyengine_us/parameters/gov/states/la/tax/income/exemptions/personal.yaml
@@ -7,7 +7,7 @@ HEAD_OF_HOUSEHOLD:
   1983-01-01: 9_000
 JOINT:
   1983-01-01: 9_000
-WIDOW:
+SURVIVING_SPOUSE:
   1983-01-01: 9_000
 
 metadata:
diff --git a/policyengine_us/parameters/gov/states/ma/tax/income/credits/senior_circuit_breaker/eligibility/max_income.yaml b/policyengine_us/parameters/gov/states/ma/tax/income/credits/senior_circuit_breaker/eligibility/max_income.yaml
index d3645fc410e..75ffe961ae7 100644
--- a/policyengine_us/parameters/gov/states/ma/tax/income/credits/senior_circuit_breaker/eligibility/max_income.yaml
+++ b/policyengine_us/parameters/gov/states/ma/tax/income/credits/senior_circuit_breaker/eligibility/max_income.yaml
@@ -15,7 +15,7 @@ HEAD_OF_HOUSEHOLD:
   2021-01-01: 78_000
   2022-01-01: 80_000
   2023-01-01: 86_000
-WIDOW:
+SURVIVING_SPOUSE:
   2001-01-01: 40_000
   2021-01-01: 62_000
   2022-01-01: 64_000
diff --git a/policyengine_us/parameters/gov/states/ma/tax/income/deductions/rent/cap.yaml b/policyengine_us/parameters/gov/states/ma/tax/income/deductions/rent/cap.yaml
index 4d3e609dbeb..7dde2c69a28 100644
--- a/policyengine_us/parameters/gov/states/ma/tax/income/deductions/rent/cap.yaml
+++ b/policyengine_us/parameters/gov/states/ma/tax/income/deductions/rent/cap.yaml
@@ -2,7 +2,7 @@ description: Massachusetts caps the rental deduction at this amount, based on th
 SINGLE:
   2011-01-01: 3_000
   2023-01-01: 4_000
-WIDOW:
+SURVIVING_SPOUSE:
   2011-01-01: 3_000
   2023-01-01: 4_000
 JOINT:
diff --git a/policyengine_us/parameters/gov/states/ma/tax/income/exempt_status/limit/base.yaml b/policyengine_us/parameters/gov/states/ma/tax/income/exempt_status/limit/base.yaml
index 66cf32691c8..f80d03671c0 100644
--- a/policyengine_us/parameters/gov/states/ma/tax/income/exempt_status/limit/base.yaml
+++ b/policyengine_us/parameters/gov/states/ma/tax/income/exempt_status/limit/base.yaml
@@ -2,7 +2,7 @@ description: AGI limit to be exempt from state income tax. Joint or head-of-hous
 SINGLE:
   2020-01-01: 0
   2021-01-01: 8_000
-WIDOW:
+SURVIVING_SPOUSE:
   2020-01-01: 0
   2021-01-01: 8_000
 SEPARATE:
diff --git a/policyengine_us/parameters/gov/states/ma/tax/income/exempt_status/limit/personal_exemption_added.yaml b/policyengine_us/parameters/gov/states/ma/tax/income/exempt_status/limit/personal_exemption_added.yaml
index 1904da6b9db..dc723af35db 100644
--- a/policyengine_us/parameters/gov/states/ma/tax/income/exempt_status/limit/personal_exemption_added.yaml
+++ b/policyengine_us/parameters/gov/states/ma/tax/income/exempt_status/limit/personal_exemption_added.yaml
@@ -5,7 +5,7 @@ JOINT:
   2020-01-01: true
 HEAD_OF_HOUSEHOLD:
   2020-01-01: true
-WIDOW:
+SURVIVING_SPOUSE:
   2020-01-01: false
 SEPARATE:
   2020-01-01: false
diff --git a/policyengine_us/parameters/gov/states/ma/tax/income/exemptions/interest.yaml b/policyengine_us/parameters/gov/states/ma/tax/income/exemptions/interest.yaml
index 73cec8e7ee6..54a0b933e31 100644
--- a/policyengine_us/parameters/gov/states/ma/tax/income/exemptions/interest.yaml
+++ b/policyengine_us/parameters/gov/states/ma/tax/income/exemptions/interest.yaml
@@ -5,7 +5,7 @@ JOINT:
   2002-01-01: 200
 HEAD_OF_HOUSEHOLD:
   2002-01-01: 100
-WIDOW:
+SURVIVING_SPOUSE:
   2002-01-01: 100
 SEPARATE:
   2002-01-01: 100
diff --git a/policyengine_us/parameters/gov/states/ma/tax/income/exemptions/personal.yaml b/policyengine_us/parameters/gov/states/ma/tax/income/exemptions/personal.yaml
index ab9d72dd0f3..03ee7e6b7cd 100644
--- a/policyengine_us/parameters/gov/states/ma/tax/income/exemptions/personal.yaml
+++ b/policyengine_us/parameters/gov/states/ma/tax/income/exemptions/personal.yaml
@@ -8,7 +8,7 @@ SEPARATE:
   # Rises with inflation starting in 2004.
   # Values from 2015 to 2022 are from Tax Foundation.
   2015-01-01: 4_400
-WIDOW:
+SURVIVING_SPOUSE:
   2002-01-01: 3_300
   # Rises with inflation starting in 2004.
   # Values from 2015 to 2022 are from Tax Foundation.
diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/eligibility/agi_cap.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/eligibility/agi_cap.yaml
index 9ae28c1f2a5..2c87451f39e 100644
--- a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/eligibility/agi_cap.yaml
+++ b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/eligibility/agi_cap.yaml
@@ -15,7 +15,7 @@ HEAD_OF_HOUSEHOLD:
   2019-01-01: 92_000
   2020-01-01: 92_950
   2021-01-01: 95_900
-WIDOW:
+SURVIVING_SPOUSE:
   2019-01-01: 92_000
   2020-01-01: 92_950
   2021-01-01: 95_900
diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/eligibility/refundable_agi_cap.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/eligibility/refundable_agi_cap.yaml
index 25d897e0bfa..929a70c6d09 100644
--- a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/eligibility/refundable_agi_cap.yaml
+++ b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/eligibility/refundable_agi_cap.yaml
@@ -15,7 +15,7 @@ HEAD_OF_HOUSEHOLD:
   2019-01-01: 50_000
   2020-01-01: 50_500
   2021-01-01: 52_100
-WIDOW:
+SURVIVING_SPOUSE:
   2019-01-01: 50_000
   2020-01-01: 50_500
   2021-01-01: 52_100
diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/increment.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/increment.yaml
index ca15369e29e..b9b41c4dcf3 100644
--- a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/increment.yaml
+++ b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/increment.yaml
@@ -7,7 +7,7 @@ SEPARATE:
   2019-01-01: 2_000
 HEAD_OF_HOUSEHOLD:
   2019-01-01: 2_000
-WIDOW:
+SURVIVING_SPOUSE:
   2019-01-01: 2_000
 metadata:
   breakdown:
diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/start.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/start.yaml
index bd151ea6244..f99157b3d53 100644
--- a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/start.yaml
+++ b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/start.yaml
@@ -7,7 +7,7 @@ SEPARATE:
   2019-01-01: 30_000
 HEAD_OF_HOUSEHOLD:
   2019-01-01: 30_000
-WIDOW:
+SURVIVING_SPOUSE:
   2019-01-01: 30_000
 metadata:
   breakdown:
diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/senior_tax/income_threshold.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/senior_tax/income_threshold.yaml
index 63df88470b5..8dbe2b4482e 100644
--- a/policyengine_us/parameters/gov/states/md/tax/income/credits/senior_tax/income_threshold.yaml
+++ b/policyengine_us/parameters/gov/states/md/tax/income/credits/senior_tax/income_threshold.yaml
@@ -16,7 +16,7 @@ SINGLE:
   2022-01-01: 100_000
 HEAD_OF_HOUSEHOLD:
   2022-01-01: 150_000
-WIDOW:
+SURVIVING_SPOUSE:
   2022-01-01: 150_000
 SEPARATE:
   2022-01-01: 100_000
diff --git a/policyengine_us/parameters/gov/states/md/tax/income/deductions/standard/max.yaml b/policyengine_us/parameters/gov/states/md/tax/income/deductions/standard/max.yaml
index 6b30a8c4eef..160f0782718 100644
--- a/policyengine_us/parameters/gov/states/md/tax/income/deductions/standard/max.yaml
+++ b/policyengine_us/parameters/gov/states/md/tax/income/deductions/standard/max.yaml
@@ -21,7 +21,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2018-01-01: 4_500
   2021-01-01: 4_700
-WIDOW:
+SURVIVING_SPOUSE:
   2018-01-01: 4_500
   2021-01-01: 4_700
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/md/tax/income/deductions/standard/min.yaml b/policyengine_us/parameters/gov/states/md/tax/income/deductions/standard/min.yaml
index 26b9c39100d..7a6a0efcad1 100644
--- a/policyengine_us/parameters/gov/states/md/tax/income/deductions/standard/min.yaml
+++ b/policyengine_us/parameters/gov/states/md/tax/income/deductions/standard/min.yaml
@@ -21,7 +21,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2018-01-01: 3_000
   2021-01-01: 3_100
-WIDOW:
+SURVIVING_SPOUSE:
   2018-01-01: 3_000
   2021-01-01: 3_100
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/property_tax/amount.yaml b/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/property_tax/amount.yaml
index 14713363d31..16ca10888a5 100644
--- a/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/property_tax/amount.yaml
+++ b/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/property_tax/amount.yaml
@@ -29,7 +29,7 @@ JOINT:
   2:
     2021-01-01: 3_400
     2022-01-01: 3_450
-WIDOW:
+SURVIVING_SPOUSE:
   0:
     2021-01-01: 2_750
     2022-01-01: 2_800
diff --git a/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/property_tax/income_limit.yaml b/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/property_tax/income_limit.yaml
index b6748fe3859..e6112d4895e 100644
--- a/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/property_tax/income_limit.yaml
+++ b/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/property_tax/income_limit.yaml
@@ -29,7 +29,7 @@ JOINT:
   2:
     2021-01-01: 68_000
     2022-01-01: 86_250
-WIDOW:
+SURVIVING_SPOUSE:
   0:
     2021-01-01: 55_000
     2022-01-01: 70_000
diff --git a/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/amount/base.yaml b/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/amount/base.yaml
index 970a3489ab3..11348defb75 100644
--- a/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/amount/base.yaml
+++ b/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/amount/base.yaml
@@ -9,7 +9,7 @@ SEPARATE:
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 180
   2022-01-01: 185
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 180
   2022-01-01: 185
 
diff --git a/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/reduction/amount.yaml b/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/reduction/amount.yaml
index 4cfbd59d07c..4e898d8097c 100644
--- a/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/reduction/amount.yaml
+++ b/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/reduction/amount.yaml
@@ -20,5 +20,5 @@ HEAD_OF_HOUSEHOLD:
   2021-01-01: 15
 JOINT:
   2021-01-01: 20
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 20
diff --git a/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/reduction/increment.yaml b/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/reduction/increment.yaml
index 0e1cb325eac..220e74c28a0 100644
--- a/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/reduction/increment.yaml
+++ b/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/reduction/increment.yaml
@@ -20,5 +20,5 @@ HEAD_OF_HOUSEHOLD:
   2021-01-01: 750
 JOINT:
   2021-01-01: 1_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 1_000
diff --git a/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/reduction/start.yaml b/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/reduction/start.yaml
index 2fa0197743d..e86859841bf 100644
--- a/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/reduction/start.yaml
+++ b/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/reduction/start.yaml
@@ -23,6 +23,6 @@ HEAD_OF_HOUSEHOLD:
 JOINT:
   2021-01-01: 42_700
   2022-01-01: 43_700
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 42_700
   2022-01-01: 43_700
diff --git a/policyengine_us/parameters/gov/states/me/tax/income/deductions/dependent_exemption/phaseout/start.yaml b/policyengine_us/parameters/gov/states/me/tax/income/deductions/dependent_exemption/phaseout/start.yaml
index e2d9b4dc081..70cc5c03c87 100644
--- a/policyengine_us/parameters/gov/states/me/tax/income/deductions/dependent_exemption/phaseout/start.yaml
+++ b/policyengine_us/parameters/gov/states/me/tax/income/deductions/dependent_exemption/phaseout/start.yaml
@@ -25,5 +25,5 @@ HEAD_OF_HOUSEHOLD:
   2018-01-01: 200_000
 JOINT:
   2018-01-01: 400_000
-WIDOW:
+SURVIVING_SPOUSE:
   2018-01-01: 200_000
diff --git a/policyengine_us/parameters/gov/states/me/tax/income/deductions/personal_exemption/phaseout/start.yaml b/policyengine_us/parameters/gov/states/me/tax/income/deductions/personal_exemption/phaseout/start.yaml
index cb0f006bca1..904b8d0fa9e 100644
--- a/policyengine_us/parameters/gov/states/me/tax/income/deductions/personal_exemption/phaseout/start.yaml
+++ b/policyengine_us/parameters/gov/states/me/tax/income/deductions/personal_exemption/phaseout/start.yaml
@@ -17,5 +17,5 @@ HEAD_OF_HOUSEHOLD:
   2021-01-01: 307_450
 JOINT:
   2021-01-01: 335_400
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 335_400
diff --git a/policyengine_us/parameters/gov/states/me/tax/income/deductions/personal_exemption/phaseout/width.yaml b/policyengine_us/parameters/gov/states/me/tax/income/deductions/personal_exemption/phaseout/width.yaml
index 2bf858e64c1..89eb419888e 100644
--- a/policyengine_us/parameters/gov/states/me/tax/income/deductions/personal_exemption/phaseout/width.yaml
+++ b/policyengine_us/parameters/gov/states/me/tax/income/deductions/personal_exemption/phaseout/width.yaml
@@ -17,5 +17,5 @@ HEAD_OF_HOUSEHOLD:
   2021-01-01: 125_000
 JOINT:
   2021-01-01: 125_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 62_500
diff --git a/policyengine_us/parameters/gov/states/me/tax/income/deductions/phase_out/start.yaml b/policyengine_us/parameters/gov/states/me/tax/income/deductions/phase_out/start.yaml
index a927c6728da..7504096de2c 100644
--- a/policyengine_us/parameters/gov/states/me/tax/income/deductions/phase_out/start.yaml
+++ b/policyengine_us/parameters/gov/states/me/tax/income/deductions/phase_out/start.yaml
@@ -47,7 +47,7 @@ JOINT:
   2020-01-01: 165_800
   2021-01-01: 167_700
   2022-01-01: 171_700
-WIDOW:
+SURVIVING_SPOUSE:
   2016-01-01: 140_000
   2018-01-01: 160_000
   2019-01-01: 162_950
diff --git a/policyengine_us/parameters/gov/states/me/tax/income/deductions/phase_out/width.yaml b/policyengine_us/parameters/gov/states/me/tax/income/deductions/phase_out/width.yaml
index b35d7cc545e..55b1c390fa2 100644
--- a/policyengine_us/parameters/gov/states/me/tax/income/deductions/phase_out/width.yaml
+++ b/policyengine_us/parameters/gov/states/me/tax/income/deductions/phase_out/width.yaml
@@ -29,5 +29,5 @@ HEAD_OF_HOUSEHOLD:
   2016-01-01: 112_500
 JOINT:
   2016-01-01: 150_000
-WIDOW:
+SURVIVING_SPOUSE:
   2016-01-01: 150_000
diff --git a/policyengine_us/parameters/gov/states/mi/tax/income/deductions/interest_dividends_capital_gains/amount.yaml b/policyengine_us/parameters/gov/states/mi/tax/income/deductions/interest_dividends_capital_gains/amount.yaml
index b32ea364a39..0d2f9c37e40 100644
--- a/policyengine_us/parameters/gov/states/mi/tax/income/deductions/interest_dividends_capital_gains/amount.yaml
+++ b/policyengine_us/parameters/gov/states/mi/tax/income/deductions/interest_dividends_capital_gains/amount.yaml
@@ -35,7 +35,7 @@ JOINT:
   2022-01-01: 25_394
   2023-01-01: 27_424
 
-WIDOW:
+SURVIVING_SPOUSE:
   2017-01-01: 11_259
   2018-01-01: 11_495
   2019-01-01: 11_771
diff --git a/policyengine_us/parameters/gov/states/mi/tax/income/deductions/retirement_benefits/tier_one/amount.yaml b/policyengine_us/parameters/gov/states/mi/tax/income/deductions/retirement_benefits/tier_one/amount.yaml
index 2a021a34624..54efe809417 100644
--- a/policyengine_us/parameters/gov/states/mi/tax/income/deductions/retirement_benefits/tier_one/amount.yaml
+++ b/policyengine_us/parameters/gov/states/mi/tax/income/deductions/retirement_benefits/tier_one/amount.yaml
@@ -39,7 +39,7 @@ JOINT:
   2022-01-01: 113_922
   2023-01-01: 123_036
 
-WIDOW:
+SURVIVING_SPOUSE:
   2017-01-01: 50_509
   2018-01-01: 51_570
   2019-01-01: 52_808
diff --git a/policyengine_us/parameters/gov/states/mi/tax/income/deductions/retirement_benefits/tier_three/ss_exempt/retired/both_qualifying_amount.yaml b/policyengine_us/parameters/gov/states/mi/tax/income/deductions/retirement_benefits/tier_three/ss_exempt/retired/both_qualifying_amount.yaml
index d2d229945c8..4c92a124a12 100644
--- a/policyengine_us/parameters/gov/states/mi/tax/income/deductions/retirement_benefits/tier_three/ss_exempt/retired/both_qualifying_amount.yaml
+++ b/policyengine_us/parameters/gov/states/mi/tax/income/deductions/retirement_benefits/tier_three/ss_exempt/retired/both_qualifying_amount.yaml
@@ -26,7 +26,7 @@ SINGLE:
 JOINT:
   2017-01-01: 70_000
 
-WIDOW:
+SURVIVING_SPOUSE:
   2017-01-01: 35_000
 
 HEAD_OF_HOUSEHOLD:
diff --git a/policyengine_us/parameters/gov/states/mi/tax/income/deductions/retirement_benefits/tier_three/ss_exempt/retired/single_qualifying_amount.yaml b/policyengine_us/parameters/gov/states/mi/tax/income/deductions/retirement_benefits/tier_three/ss_exempt/retired/single_qualifying_amount.yaml
index dce075327c0..abd79bab0e2 100644
--- a/policyengine_us/parameters/gov/states/mi/tax/income/deductions/retirement_benefits/tier_three/ss_exempt/retired/single_qualifying_amount.yaml
+++ b/policyengine_us/parameters/gov/states/mi/tax/income/deductions/retirement_benefits/tier_three/ss_exempt/retired/single_qualifying_amount.yaml
@@ -26,7 +26,7 @@ SINGLE:
 JOINT:
   2017-01-01: 55_000
 
-WIDOW:
+SURVIVING_SPOUSE:
   2017-01-01: 35_000
 
 HEAD_OF_HOUSEHOLD:
diff --git a/policyengine_us/parameters/gov/states/mi/tax/income/deductions/standard/tier_three/amount.yaml b/policyengine_us/parameters/gov/states/mi/tax/income/deductions/standard/tier_three/amount.yaml
index cbf596f8416..5ab0807220b 100644
--- a/policyengine_us/parameters/gov/states/mi/tax/income/deductions/standard/tier_three/amount.yaml
+++ b/policyengine_us/parameters/gov/states/mi/tax/income/deductions/standard/tier_three/amount.yaml
@@ -28,7 +28,7 @@ SINGLE:
 JOINT:
   2017-01-01: 40_000
 
-WIDOW:
+SURVIVING_SPOUSE:
   2017-01-01: 20_000
 
 HEAD_OF_HOUSEHOLD:
diff --git a/policyengine_us/parameters/gov/states/mi/tax/income/deductions/standard/tier_two/amount/base.yaml b/policyengine_us/parameters/gov/states/mi/tax/income/deductions/standard/tier_two/amount/base.yaml
index 579711b99b6..e1d64b28867 100644
--- a/policyengine_us/parameters/gov/states/mi/tax/income/deductions/standard/tier_two/amount/base.yaml
+++ b/policyengine_us/parameters/gov/states/mi/tax/income/deductions/standard/tier_two/amount/base.yaml
@@ -26,7 +26,7 @@ SINGLE:
 JOINT:
   2017-01-01: 40_000
 
-WIDOW:
+SURVIVING_SPOUSE:
   2017-01-01: 20_000
 
 HEAD_OF_HOUSEHOLD:
diff --git a/policyengine_us/parameters/gov/states/mi/tax/income/exemptions/dependent_on_other_return.yaml b/policyengine_us/parameters/gov/states/mi/tax/income/exemptions/dependent_on_other_return.yaml
index 5b86f0d52a0..719bf6ac753 100644
--- a/policyengine_us/parameters/gov/states/mi/tax/income/exemptions/dependent_on_other_return.yaml
+++ b/policyengine_us/parameters/gov/states/mi/tax/income/exemptions/dependent_on_other_return.yaml
@@ -5,7 +5,7 @@ JOINT:
   2021-01-01: 3_000
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 1_500
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 1_500
 SEPARATE:
   2021-01-01: 1_500
diff --git a/policyengine_us/parameters/gov/states/mn/tax/income/amt/fractional_income_threshold.yaml b/policyengine_us/parameters/gov/states/mn/tax/income/amt/fractional_income_threshold.yaml
index e700d41645d..950cfa1cb00 100644
--- a/policyengine_us/parameters/gov/states/mn/tax/income/amt/fractional_income_threshold.yaml
+++ b/policyengine_us/parameters/gov/states/mn/tax/income/amt/fractional_income_threshold.yaml
@@ -17,7 +17,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 59_750
   2022-01-01: 61_610
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 79_660
   2022-01-01: 82_150
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/mn/tax/income/amt/income_threshold.yaml b/policyengine_us/parameters/gov/states/mn/tax/income/amt/income_threshold.yaml
index 668d945687e..e05bcf9b014 100644
--- a/policyengine_us/parameters/gov/states/mn/tax/income/amt/income_threshold.yaml
+++ b/policyengine_us/parameters/gov/states/mn/tax/income/amt/income_threshold.yaml
@@ -15,7 +15,7 @@ JOINT:
   2021-01-01: 150_000
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 112_500
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 150_000
 SINGLE:
   2021-01-01: 112_500
diff --git a/policyengine_us/parameters/gov/states/mn/tax/income/deductions/agi_threshold.yaml b/policyengine_us/parameters/gov/states/mn/tax/income/deductions/agi_threshold.yaml
index a9a7d413ec0..a95c84fc58e 100644
--- a/policyengine_us/parameters/gov/states/mn/tax/income/deductions/agi_threshold.yaml
+++ b/policyengine_us/parameters/gov/states/mn/tax/income/deductions/agi_threshold.yaml
@@ -17,7 +17,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 199_850
   2022-01-01: 206_050
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 199_850
   2022-01-01: 206_050
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/mn/tax/income/deductions/standard/base.yaml b/policyengine_us/parameters/gov/states/mn/tax/income/deductions/standard/base.yaml
index a89c5f7282c..676bb8380bb 100644
--- a/policyengine_us/parameters/gov/states/mn/tax/income/deductions/standard/base.yaml
+++ b/policyengine_us/parameters/gov/states/mn/tax/income/deductions/standard/base.yaml
@@ -17,7 +17,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 18_800
   2022-01-01: 19_400
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 25_050
   2022-01-01: 25_800
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/mn/tax/income/deductions/standard/extra.yaml b/policyengine_us/parameters/gov/states/mn/tax/income/deductions/standard/extra.yaml
index 511f60aa0b7..656148eac8d 100644
--- a/policyengine_us/parameters/gov/states/mn/tax/income/deductions/standard/extra.yaml
+++ b/policyengine_us/parameters/gov/states/mn/tax/income/deductions/standard/extra.yaml
@@ -17,7 +17,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 1_650
   2022-01-01: 1_700
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 1_300
   2022-01-01: 1_350
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/mn/tax/income/exemptions/agi_step_size.yaml b/policyengine_us/parameters/gov/states/mn/tax/income/exemptions/agi_step_size.yaml
index 5fe36b9b73c..bdaf3113595 100644
--- a/policyengine_us/parameters/gov/states/mn/tax/income/exemptions/agi_step_size.yaml
+++ b/policyengine_us/parameters/gov/states/mn/tax/income/exemptions/agi_step_size.yaml
@@ -15,7 +15,7 @@ JOINT:
   2021-01-01: 2_500
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 2_500
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 2_500
 SINGLE:
   2021-01-01: 2_500
diff --git a/policyengine_us/parameters/gov/states/mn/tax/income/exemptions/agi_threshold.yaml b/policyengine_us/parameters/gov/states/mn/tax/income/exemptions/agi_threshold.yaml
index 6b6809289dd..f06ef72a924 100644
--- a/policyengine_us/parameters/gov/states/mn/tax/income/exemptions/agi_threshold.yaml
+++ b/policyengine_us/parameters/gov/states/mn/tax/income/exemptions/agi_threshold.yaml
@@ -17,7 +17,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 249_800
   2022-01-01: 257_550
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 299_750
   2022-01-01: 309_050
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/elderly_disabled/agi_offset_base.yaml b/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/elderly_disabled/agi_offset_base.yaml
index ba107ac1be7..f72b185e3c4 100644
--- a/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/elderly_disabled/agi_offset_base.yaml
+++ b/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/elderly_disabled/agi_offset_base.yaml
@@ -15,7 +15,7 @@ JOINT:
   2021-01-01: 14_500
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 14_500
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 14_500
 SINGLE:
   2021-01-01: 14_500
diff --git a/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/elderly_disabled/base_amount.yaml b/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/elderly_disabled/base_amount.yaml
index a96bc294400..01f036a2216 100644
--- a/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/elderly_disabled/base_amount.yaml
+++ b/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/elderly_disabled/base_amount.yaml
@@ -15,7 +15,7 @@ JOINT:
   2021-01-01: 12_000
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 9_600 
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 9_600
 SINGLE:
   2021-01-01: 9_600
diff --git a/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/social_security/alternative_amount.yaml b/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/social_security/alternative_amount.yaml
index fbdbb8649ed..b0e565e11f9 100644
--- a/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/social_security/alternative_amount.yaml
+++ b/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/social_security/alternative_amount.yaml
@@ -17,7 +17,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 4_130
   2022-01-01: 4_260
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 5_290
   2022-01-01: 5_450
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/social_security/income_amount.yaml b/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/social_security/income_amount.yaml
index 87108512602..7793846046d 100644
--- a/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/social_security/income_amount.yaml
+++ b/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/social_security/income_amount.yaml
@@ -17,7 +17,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 62_710
   2022-01-01: 64_670
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 80_270
   2022-01-01: 82_770
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/cap.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/cap.yaml
index 97d1d8f94e8..94f1bd129ed 100644
--- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/cap.yaml
+++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/cap.yaml
@@ -7,7 +7,7 @@ SEPARATE:
   2021-01-01: 5_000
 HEAD_OF_HOUSEHOLD: 
   2021-01-01: 10_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 10_000
 metadata:
   unit: currency-USD
diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_private_pension_deduction_allowance.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_private_pension_deduction_allowance.yaml
index 0589fbea08c..f5aab7c730d 100644
--- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_private_pension_deduction_allowance.yaml
+++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_private_pension_deduction_allowance.yaml
@@ -7,7 +7,7 @@ SEPARATE:
   2021-01-01: 16_000
 HEAD_OF_HOUSEHOLD: 
   2021-01-01: 25_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 25_000
 metadata:
   unit: currency-USD
diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_public_pension_deduction_allowance.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_public_pension_deduction_allowance.yaml
index 15d783b3eef..c7a91875849 100644
--- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_public_pension_deduction_allowance.yaml
+++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_public_pension_deduction_allowance.yaml
@@ -7,7 +7,7 @@ SEPARATE:
   2021-01-01: 85_000
 HEAD_OF_HOUSEHOLD: 
   2021-01-01: 85_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 85_000
 metadata:
   unit: currency-USD
diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssd_deduction_allowance.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssd_deduction_allowance.yaml
index ed40bc8c6fb..0b3499ed027 100644
--- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssd_deduction_allowance.yaml
+++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssd_deduction_allowance.yaml
@@ -7,7 +7,7 @@ SEPARATE:
   2021-01-01: 85_000
 HEAD_OF_HOUSEHOLD: 
   2021-01-01: 85_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 85_000
 metadata:
   unit: currency-USD
diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssdi_exemption_threshold.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssdi_exemption_threshold.yaml
index 6a882782eb6..bfc26ab5906 100644
--- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssdi_exemption_threshold.yaml
+++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssdi_exemption_threshold.yaml
@@ -7,7 +7,7 @@ SEPARATE:
   2021-01-01: 85_000
 HEAD_OF_HOUSEHOLD: 
   2021-01-01: 85_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 85_000
 metadata:
   unit: currency-USD
diff --git a/policyengine_us/parameters/gov/states/ms/tax/income/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/states/ms/tax/income/deductions/standard/amount.yaml
index 60b875135ed..337f43c357a 100644
--- a/policyengine_us/parameters/gov/states/ms/tax/income/deductions/standard/amount.yaml
+++ b/policyengine_us/parameters/gov/states/ms/tax/income/deductions/standard/amount.yaml
@@ -21,7 +21,7 @@ JOINT:
   1997-01-01: 3_400
   1998-01-01: 4_200
   1999-01-01: 4_600
-WIDOW:
+SURVIVING_SPOUSE:
   1997-01-01: 3_400
   1998-01-01: 4_200
   1999-01-01: 4_600
diff --git a/policyengine_us/parameters/gov/states/ms/tax/income/exemptions/regular/amount.yaml b/policyengine_us/parameters/gov/states/ms/tax/income/exemptions/regular/amount.yaml
index 1cc27922712..c88bbb80392 100644
--- a/policyengine_us/parameters/gov/states/ms/tax/income/exemptions/regular/amount.yaml
+++ b/policyengine_us/parameters/gov/states/ms/tax/income/exemptions/regular/amount.yaml
@@ -17,5 +17,5 @@ HEAD_OF_HOUSEHOLD:
   2020-01-01: 8_000
 JOINT:
   2020-01-01: 12_000
-WIDOW:
+SURVIVING_SPOUSE:
   2020-01-01: 12_000
diff --git a/policyengine_us/parameters/gov/states/mt/tax/income/deductions/itemized/federal_income_tax/cap.yaml b/policyengine_us/parameters/gov/states/mt/tax/income/deductions/itemized/federal_income_tax/cap.yaml
index 0325950f9d6..d4201948951 100644
--- a/policyengine_us/parameters/gov/states/mt/tax/income/deductions/itemized/federal_income_tax/cap.yaml
+++ b/policyengine_us/parameters/gov/states/mt/tax/income/deductions/itemized/federal_income_tax/cap.yaml
@@ -3,7 +3,7 @@ JOINT:
   2021-01-01: 10_000
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 5_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 5_000
 SINGLE:
   2021-01-01: 5_000
diff --git a/policyengine_us/parameters/gov/states/mt/tax/income/deductions/standard/cap.yaml b/policyengine_us/parameters/gov/states/mt/tax/income/deductions/standard/cap.yaml
index 1025c46b4de..b2e63f58940 100644
--- a/policyengine_us/parameters/gov/states/mt/tax/income/deductions/standard/cap.yaml
+++ b/policyengine_us/parameters/gov/states/mt/tax/income/deductions/standard/cap.yaml
@@ -20,7 +20,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 9_660
   2022-01-01: 10_180
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 4_830
   2022-01-01: 5_090
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/mt/tax/income/deductions/standard/floor.yaml b/policyengine_us/parameters/gov/states/mt/tax/income/deductions/standard/floor.yaml
index 619a2f39cc2..e1996bb3341 100644
--- a/policyengine_us/parameters/gov/states/mt/tax/income/deductions/standard/floor.yaml
+++ b/policyengine_us/parameters/gov/states/mt/tax/income/deductions/standard/floor.yaml
@@ -19,7 +19,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 4_280
   2022-01-01: 4_520
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 2_140
   2022-01-01: 2_260
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/mt/tax/income/exemptions/interest/cap.yaml b/policyengine_us/parameters/gov/states/mt/tax/income/exemptions/interest/cap.yaml
index fe9f99f7ca0..e5a27c62ca5 100644
--- a/policyengine_us/parameters/gov/states/mt/tax/income/exemptions/interest/cap.yaml
+++ b/policyengine_us/parameters/gov/states/mt/tax/income/exemptions/interest/cap.yaml
@@ -21,5 +21,5 @@ JOINT:
   2021-01-01: 1_600
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 800
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 800
diff --git a/policyengine_us/parameters/gov/states/nc/tax/income/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/states/nc/tax/income/deductions/standard/amount.yaml
index cd1b1b5f7a5..628e9a88508 100644
--- a/policyengine_us/parameters/gov/states/nc/tax/income/deductions/standard/amount.yaml
+++ b/policyengine_us/parameters/gov/states/nc/tax/income/deductions/standard/amount.yaml
@@ -23,7 +23,7 @@ JOINT:
   2019-01-01: 20_000
   2020-01-01: 21_500
   2022-01-01: 25_500
-WIDOW:
+SURVIVING_SPOUSE:
   2019-01-01: 20_000
   2020-01-01: 21_500
   2022-01-01: 25_500
diff --git a/policyengine_us/parameters/gov/states/ne/tax/income/agi/subtractions/social_security/threshold.yaml b/policyengine_us/parameters/gov/states/ne/tax/income/agi/subtractions/social_security/threshold.yaml
index 18451cb25b3..2a2cba765e4 100644
--- a/policyengine_us/parameters/gov/states/ne/tax/income/agi/subtractions/social_security/threshold.yaml
+++ b/policyengine_us/parameters/gov/states/ne/tax/income/agi/subtractions/social_security/threshold.yaml
@@ -6,7 +6,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 44_460
   2022-01-01: 45_790
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 44_460
   2022-01-01: 45_790
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/ne/tax/income/deductions/standard/base_amount.yaml b/policyengine_us/parameters/gov/states/ne/tax/income/deductions/standard/base_amount.yaml
index daf28deb473..5980e912e0c 100644
--- a/policyengine_us/parameters/gov/states/ne/tax/income/deductions/standard/base_amount.yaml
+++ b/policyengine_us/parameters/gov/states/ne/tax/income/deductions/standard/base_amount.yaml
@@ -19,7 +19,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 10_450
   2022-01-01: 10_750
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 14_200
   2022-01-01: 14_700
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/ne/tax/income/deductions/standard/extra_amount.yaml b/policyengine_us/parameters/gov/states/ne/tax/income/deductions/standard/extra_amount.yaml
index a4941913212..ef74d6f3b17 100644
--- a/policyengine_us/parameters/gov/states/ne/tax/income/deductions/standard/extra_amount.yaml
+++ b/policyengine_us/parameters/gov/states/ne/tax/income/deductions/standard/extra_amount.yaml
@@ -18,7 +18,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 1_650
   2022-01-01: 1_700
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 1_350
   2022-01-01: 1_400
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/ne/tax/income/exemptions/special_agi_limit.yaml b/policyengine_us/parameters/gov/states/ne/tax/income/exemptions/special_agi_limit.yaml
index bd13a20ddd2..bc890ebbaf5 100644
--- a/policyengine_us/parameters/gov/states/ne/tax/income/exemptions/special_agi_limit.yaml
+++ b/policyengine_us/parameters/gov/states/ne/tax/income/exemptions/special_agi_limit.yaml
@@ -16,7 +16,7 @@ JOINT:
   2021-01-01: 25_000
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 19_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 25_000
 SINGLE:
   2021-01-01: 15_000
diff --git a/policyengine_us/parameters/gov/states/nh/tax/income/exemptions/amount/base.yaml b/policyengine_us/parameters/gov/states/nh/tax/income/exemptions/amount/base.yaml
index 2882e7855a5..a4331cfe491 100644
--- a/policyengine_us/parameters/gov/states/nh/tax/income/exemptions/amount/base.yaml
+++ b/policyengine_us/parameters/gov/states/nh/tax/income/exemptions/amount/base.yaml
@@ -24,6 +24,6 @@ SEPARATE:
 HEAD_OF_HOUSEHOLD: 
   2021-01-01: 2_400
   2027-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 2_400
   2027-01-01: 0
diff --git a/policyengine_us/parameters/gov/states/nj/tax/income/exclusions/retirement/max_amount.yaml b/policyengine_us/parameters/gov/states/nj/tax/income/exclusions/retirement/max_amount.yaml
index b8c808637dc..941d1039e17 100644
--- a/policyengine_us/parameters/gov/states/nj/tax/income/exclusions/retirement/max_amount.yaml
+++ b/policyengine_us/parameters/gov/states/nj/tax/income/exclusions/retirement/max_amount.yaml
@@ -50,7 +50,7 @@ JOINT:
   2019-01-01: 80_000
   2020-01-01: 100_000
   2021-01-01: 100_000
-WIDOW:
+SURVIVING_SPOUSE:
   2000-01-01: 9_375
   2001-01-01: 11_250
   2002-01-01: 13_125
diff --git a/policyengine_us/parameters/gov/states/nj/tax/income/exclusions/retirement/special_exclusion/amount.yaml b/policyengine_us/parameters/gov/states/nj/tax/income/exclusions/retirement/special_exclusion/amount.yaml
index 4cdd6069e39..51bdcfdae02 100644
--- a/policyengine_us/parameters/gov/states/nj/tax/income/exclusions/retirement/special_exclusion/amount.yaml
+++ b/policyengine_us/parameters/gov/states/nj/tax/income/exclusions/retirement/special_exclusion/amount.yaml
@@ -18,5 +18,5 @@ HEAD_OF_HOUSEHOLD:
   2021-01-01: 6_000
 JOINT:
   2021-01-01: 6_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 6_000
diff --git a/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/regular/amount.yaml b/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/regular/amount.yaml
index 6540626a010..2a35c3be828 100644
--- a/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/regular/amount.yaml
+++ b/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/regular/amount.yaml
@@ -19,5 +19,5 @@ HEAD_OF_HOUSEHOLD:
   2021-01-01: 1_000
 JOINT:
   2021-01-01: 2_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 1_000
diff --git a/policyengine_us/parameters/gov/states/nj/tax/income/filing_threshold.yaml b/policyengine_us/parameters/gov/states/nj/tax/income/filing_threshold.yaml
index 3e67df50e08..9556d509aa3 100644
--- a/policyengine_us/parameters/gov/states/nj/tax/income/filing_threshold.yaml
+++ b/policyengine_us/parameters/gov/states/nj/tax/income/filing_threshold.yaml
@@ -20,5 +20,5 @@ HEAD_OF_HOUSEHOLD:
   2021-01-01: 20_000
 JOINT:
   2021-01-01: 20_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 20_000
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/age_eligible.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/age_eligible.yaml
index bdfc32a6384..d5ad8738c71 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/age_eligible.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/age_eligible.yaml
@@ -8,6 +8,8 @@ metadata:
   reference:
     - title: New Mexico Statetus Annotated 1978, 7-2-18.1. part G (1) 
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503752/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgDsfAEwBKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA
+    - title: 2023 New Mexico Income Tax Form Intructions SECTION V, New Mexico Child Day Care Credit.
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=85       
     - title: 2022 New Mexico Income Tax Form Intructions SECTION V, New Mexico Child Day Care Credit.
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=73
     - title: 2021 New Mexico Income Tax Form Intructions SECTION V, New Mexico Child Day Care Credit. 
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/divisor.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/divisor.yaml
index 0c9d4540ba7..0c061b6e11e 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/divisor.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/divisor.yaml
@@ -8,6 +8,8 @@ metadata:
   reference:
     - title: New Mexico Statetus Annotated 1978, 7-2-18.1. part G (1) 
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503752/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgDsfAEwBKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA
+    - title: 2023 New Mexico Income Tax Form Intructions SECTION V, New Mexico Child Day Care Credit.
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=84
     - title: 2022 New Mexico Income Tax Form Intructions SECTION V, New Mexico Child Day Care Credit. 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=72 
     - title: 2021 New Mexico Income Tax Form Intructions SECTION V, New Mexico Child Day Care Credit. 
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/full_time_hours.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/full_time_hours.yaml
index 05539d5227e..5552077da8a 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/full_time_hours.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/full_time_hours.yaml
@@ -9,6 +9,9 @@ metadata:
     - title: New Mexico Statetus Annotated 1978, 7-2-18.1. part G (2) 
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503752/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgDsfAEwBKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA
     # Tax Form references only the calculation that derives the annual gross income.
+    - title: 2023 New Mexico Income Tax Form Intructions SECTION V, New Mexico Child Day Care Credit. 
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=84 
+    # Tax Form references only the calculation that derives the annual gross income.
     - title: 2022 New Mexico Income Tax Form Intructions SECTION V, New Mexico Child Day Care Credit. 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=72 
     # Tax Form references only the calculation that derives the annual gross income.
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/max_amount/per_child.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/max_amount/per_child.yaml
index c646a9931d5..9b080d06c73 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/max_amount/per_child.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/max_amount/per_child.yaml
@@ -7,6 +7,8 @@ metadata:
   reference:
     - title: New Mexico Statutes, Chapter 7 - Taxation, 7-2-18.1. (C) Credit for expenses for dependent child day care necessary to enable gainful employment to prevent indigency.
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503752/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgDsfAEwBKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA
+    - title: 2023 New Mexico Income Tax Form Intructions Page RC-9 Line 22
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=86
     - title: 2022 New Mexico Income Tax Form Intructions Page RC-9 Line 22
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=64
     - title: 2021 New Mexico Income Tax Form Intructions Page RC-9 Line 22
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/max_amount/total.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/max_amount/total.yaml
index 93b643db228..9aad681ad8b 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/max_amount/total.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/max_amount/total.yaml
@@ -8,6 +8,8 @@ metadata:
   reference:
     - title: New Mexico Statutes, Chapter 7 - Taxation, 7-2-18.1. (C) Credit for expenses for dependent child day care necessary to enable gainful employment to prevent indigency.
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503752/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgDsfAEwBKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA
+    - title: 2023 New Mexico Income Tax Form Intructions Page RC-9 Line 22
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=86   
     - title: 2022 New Mexico Income Tax Form Intructions Page RC-9 Line 22
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=72
     - title: 2021 New Mexico Income Tax Form Intructions Page RC-9 Line 22
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/rate.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/rate.yaml
index 6391dd13acd..88f185402eb 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/rate.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/rate.yaml
@@ -7,6 +7,8 @@ metadata:
   reference:
     - title: New Mexico Administrative Code, § 3.3.13.9 - CREDIT FOR EXPENSES FOR DEPENDENT CHILD DAY CARE NECESSARY TO ENABLE GAINFUL EMPLOYMENT TO PREVENT INDIGENCY
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503752/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgDsfAEwBKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA
+    - title: 2023 New Mexico Income Tax Form Intructions Page RC-9
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=86 
     - title: 2022 New Mexico Income Tax Form Intructions Page RC-7 SECTION V
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=66 
     - title: 2021 New Mexico Income Tax Form Intructions Page RC-6 Section V
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/ctc/amount.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/ctc/amount.yaml
index 9dc903b3c54..a5003c49bb1 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/ctc/amount.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/credits/ctc/amount.yaml
@@ -9,6 +9,8 @@ metadata:
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503818/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgAcHYQEoANMmylCEAIqJCuAJ7QA5BskRCYXAiUr1WnXoMgAynlIAhdQCUAogBknANQCCAOQDCTyVIwACNoUnZxcSA
     - title: New Mexico Session Laws, Laws 2023 - First Session, Fifty-Sixth Legislature, Chapter 211 Section 9 Laws 2023
       href: https://nmonesource.com/nmos/nmsl/en/item/18775/index.do#!fragment/undefined/BQCwhgziBcwMYgK4DsDWsBGB7LqC2YATqgJIAm0cATAIw0QCcAlADTJYAuAphAIqJdCAT2gByUSwhciCfoJHjJ0wggDKWQhwBCIgEoBRADL6AagEEAcgGF9LDmAzQOWOEyZA
+    - title: 2023 New Mexico personal income tax form packet - RC-11 - Table 4. 2023 Child Income Tax Credit Income Table 
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=88    
     - title: 2022 New Mexico personal income tax form packet - absent
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf
     - title: 2021 New Mexico personal income tax form packet - absent
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/eitc/eligibility/age/min.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/eitc/eligibility/age/min.yaml
index c057d3e48fd..f7b83a913fd 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/eitc/eligibility/age/min.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/credits/eitc/eligibility/age/min.yaml
@@ -9,5 +9,7 @@ metadata:
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503780/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgDsADh4BKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA
     - title: 2022 Personal Income Tax Form Packet 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=36
+    - title: 2023 Personal Income Tax Form Packet 
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=37
 values:
   2021-01-01: 18
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/eitc/match.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/eitc/match.yaml
index f903de23cc2..ab5cffde08b 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/eitc/match.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/credits/eitc/match.yaml
@@ -12,3 +12,5 @@ metadata:
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503780/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgDsADh4BKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA
     - title: 2022 Personal Income Tax Form Packet 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=36
+    - title: 2023 Personal Income Tax Form Packet 
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=37
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/age_eligibility.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/age_eligibility.yaml
index 44c0ae9f702..65718426879 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/age_eligibility.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/age_eligibility.yaml
@@ -10,3 +10,5 @@ metadata:
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503776/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgDswgGwBKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA
     - title: Tax Form Instructions Page RC-10 LINE 23. Refundable Medical Care Credit for Persons 65 or Older
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=65
+    - title: Tax Form Instructions Page RC-10 LINE 23. Refundable Medical Care Credit for Persons 65 or Older
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=87
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/amount.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/amount.yaml
index 5f8ddf424af..41af4b7cc35 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/amount.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/amount.yaml
@@ -10,3 +10,5 @@ metadata:
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503776/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgDswgGwBKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA
     - title: Tax Form Instructions Page RC-10 LINE 23. Refundable Medical Care Credit for Persons 65 or Older
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=65
+    - title: Tax Form Instructions Page RC-10 LINE 23. Refundable Medical Care Credit for Persons 65 or Older
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=87
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/min_expenses.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/min_expenses.yaml
index 1119a44407e..ff7117bcacd 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/min_expenses.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/min_expenses.yaml
@@ -10,3 +10,5 @@ metadata:
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503776/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgDswgGwBKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA
     - title: Tax Form Instructions Page RC-10 LINE 23. Refundable Medical Care Credit for Persons 65 or Older
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=65
+    - title: Tax Form Instructions Page RC-10 LINE 23. Refundable Medical Care Credit for Persons 65 or Older
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=87
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/certain_dependents/amount.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/certain_dependents/amount.yaml
index 377ab9ff71e..94cf5c1b7d2 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/certain_dependents/amount.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/certain_dependents/amount.yaml
@@ -8,6 +8,8 @@ metadata:
   reference:
   - title: 2022 New Mexico personal income tax form packet PIT-1-25 
     href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=29
+  - title: 2023 New Mexico personal income tax form packet PIT-1-24 
+    href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=30
   - title: New Mexico Statutes, Chapter 7 - Taxation, 7-2-39. Deduction from net income for certain dependents.
     href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503892/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgAcATgBMASgA0ybKUIQAiokK4AntADkW6REJhcCFWs069BoyADKeUgCFNAJQCiAGRcA1AIIA5AMIu0qRgAEbQpOySkkA
 
@@ -15,7 +17,7 @@ JOINT:
   2019-01-01: 4_000
 HEAD_OF_HOUSEHOLD:
   2019-01-01: 4_000
-WIDOW:
+SURVIVING_SPOUSE:
   2019-01-01: 0
 SINGLE:
   2019-01-01: 0
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/head_of_household.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/head_of_household.yaml
index f5efc3e17e4..47deb296ecc 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/head_of_household.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/head_of_household.yaml
@@ -7,8 +7,10 @@ metadata:
   reference:
     - title: 7-2-35. DEDUCTION - UNREIMBURSED OR UNCOMPENSATED MEDICAL CARE EXPENSES 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=249
-    - title: Tax Form Instructions Page PIT-1-26 LINE 16. Medical Care Expense Deduction 
+    - title: 2022 Tax Form Instructions Page PIT-1-26 LINE 16. Medical Care Expense Deduction 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=31
+    - title: 2023 Tax Form Instructions Page PIT-1-27 LINE 16. Medical Care Expense Deduction 
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=33
     - title: 7-2-37. Deduction; unreimbursed or uncompensated medical care expenses.
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503888/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgAcogJQAaZNlKEIARUSFcAT2gBydRIiEwuBIuVrN23fpABlPKQBCagEoBRADKOAagEEAcgGFHE0jAAI2hSdjExIA
 brackets:
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/joint.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/joint.yaml
index 7baeb2cdccf..61fe68aa6c8 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/joint.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/joint.yaml
@@ -7,8 +7,10 @@ metadata:
   reference:
     - title: 7-2-35. DEDUCTION - UNREIMBURSED OR UNCOMPENSATED MEDICAL CARE EXPENSES 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=249
-    - title: Tax Form Instructions Page PIT-1-26 LINE 16. Medical Care Expense Deduction
+    - title: 2022 Tax Form Instructions Page PIT-1-26 LINE 16. Medical Care Expense Deduction
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=31
+    - title: 2023 Tax Form Instructions Page PIT-1-27 LINE 16. Medical Care Expense Deduction 
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=33
     - title: 7-2-37. Deduction; unreimbursed or uncompensated medical care expenses.
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503888/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgAcogJQAaZNlKEIARUSFcAT2gBydRIiEwuBIuVrN23fpABlPKQBCagEoBRADKOAagEEAcgGFHE0jAAI2hSdjExIA
 brackets:
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/separate.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/separate.yaml
index b7a108517a7..552e528b9ea 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/separate.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/separate.yaml
@@ -7,8 +7,10 @@ metadata:
   reference:
     - title: 7-2-35. DEDUCTION - UNREIMBURSED OR UNCOMPENSATED MEDICAL CARE EXPENSES 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=249
-    - title: Tax Form Instructions Page PIT-1-26 LINE 16. Medical Care Expense Deduction
+    - title: 2022 Tax Form Instructions Page PIT-1-26 LINE 16. Medical Care Expense Deduction
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=31
+    - title: 2023 Tax Form Instructions Page PIT-1-27 LINE 16. Medical Care Expense Deduction 
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=33
     - title: 7-2-37. Deduction; unreimbursed or uncompensated medical care expenses.
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503888/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgAcogJQAaZNlKEIARUSFcAT2gBydRIiEwuBIuVrN23fpABlPKQBCagEoBRADKOAagEEAcgGFHE0jAAI2hSdjExIA
 brackets:
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/single.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/single.yaml
index 3a072fa3b64..d5d93548781 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/single.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/single.yaml
@@ -7,8 +7,10 @@ metadata:
   reference:
     - title: 7-2-35. DEDUCTION - UNREIMBURSED OR UNCOMPENSATED MEDICAL CARE EXPENSES
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=249
-    - title: Tax Form Instructions Page PIT-1-26 LINE 16. Medical Care Expense Deduction
+    - title: 2022 Tax Form Instructions Page PIT-1-26 LINE 16. Medical Care Expense Deduction
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=31
+    - title: 2023 Tax Form Instructions Page PIT-1-27 LINE 16. Medical Care Expense Deduction 
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=33
     - title: 7-2-37. Deduction; unreimbursed or uncompensated medical care expenses.
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503888/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgAcogJQAaZNlKEIARUSFcAT2gBydRIiEwuBIuVrN23fpABlPKQBCagEoBRADKOAagEEAcgGFHE0jAAI2hSdjExIA
 brackets:
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/widow.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/widow.yaml
index 1893fb11214..997bd0a42e5 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/widow.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/widow.yaml
@@ -7,8 +7,10 @@ metadata:
   reference:
     - title: 7-2-35. DEDUCTION - UNREIMBURSED OR UNCOMPENSATED MEDICAL CARE EXPENSES
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=249
-    - title: Tax Form Instructions Page PIT-1-26 LINE 16. Medical Care Expense Deduction
+    - title: 2022 Tax Form Instructions Page PIT-1-26 LINE 16. Medical Care Expense Deduction
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=31
+    - title: 2023 Tax Form Instructions Page PIT-1-27 LINE 16. Medical Care Expense Deduction 
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=33
     - title: 7-2-37. Deduction; unreimbursed or uncompensated medical care expenses
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503888/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgAcogJQAaZNlKEIARUSFcAT2gBydRIiEwuBIuVrN23fpABlPKQBCagEoBRADKOAagEEAcgGFHE0jAAI2hSdjExIA
 brackets:
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/net_capital_gains/capped_element.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/net_capital_gains/capped_element.yaml
index f34c8fc63c6..7ab206d95f5 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/net_capital_gains/capped_element.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/net_capital_gains/capped_element.yaml
@@ -17,6 +17,8 @@ metadata:
   reference:
   - title: 2022 New Mexico personal income tax form packet ADJ-6 
     href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=29
+  - title: 2023 Tax Form Instructions Page PIT-1-26 LINE 15. Total Deductions and Exemptions from Federal Income 
+    href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=32
   - title: New Mexico Statutes, 7-2-34. Deduction; net capital gain income.
     href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503882/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgAcwgEwBKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA
 
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/net_capital_gains/uncapped_element_percent.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/net_capital_gains/uncapped_element_percent.yaml
index 272d0d8749d..5fece5410ff 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/net_capital_gains/uncapped_element_percent.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/net_capital_gains/uncapped_element_percent.yaml
@@ -7,5 +7,7 @@ metadata:
   reference:
   - title: 2022 New Mexico personal income tax form packet ADJ-6 
     href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=29
+  - title: 2023 Tax Form Instructions Page PIT-1-26 LINE 15. Total Deductions and Exemptions from Federal Income 
+    href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=32
   - title: New Mexico Statutes, 7-2-34. Deduction; net capital gain income.
     href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503882/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgAcwgEwBKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/age_threshold.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/age_threshold.yaml
index 177c77f82c3..df78d42ad07 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/age_threshold.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/age_threshold.yaml
@@ -8,6 +8,8 @@ metadata:
   reference:
     - title: 7-2-5.2. EXEMPTION--INCOME OF PERSONS SIXTY-FIVE AND OLDER OR BLIND 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=34
+    - title: 2023 Personal Income Tax Form Packet ADJ-5. LINE 13 EXEMPTION--INCOME OF PERSONS SIXTY-FIVE AND OLDER OR BLIND 
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=52
     - title: Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=50
     - title: 7-2-5.2. Exemption; income of persons sixty-five and older or blind
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/head_of_household.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/head_of_household.yaml
index 4feddaf07ac..e84403e5d2b 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/head_of_household.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/head_of_household.yaml
@@ -7,8 +7,10 @@ metadata:
   reference:
     - title: 7-2-5.2. EXEMPTION--INCOME OF PERSONS SIXTY-FIVE AND OLDER OR BLIND 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=34
-    - title: Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind
+    - title: 2022 Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=50
+    - title: 2023 Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=52
     - title: 7-2-5.2. Exemption; income of persons sixty-five and older or blind
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503666/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgBsogJQAaZNlKEIARUSFcAT2gBydRIiEwuBIuVrN23fpABlPKQBCagEoBRADKOAagEEAcgGFHE0jAAI2hSdjExIA
 brackets:
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/joint.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/joint.yaml
index e89fae0eff8..16d2d334465 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/joint.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/joint.yaml
@@ -7,8 +7,10 @@ metadata:
   reference:
     - title: 7-2-5.2. EXEMPTION--INCOME OF PERSONS SIXTY-FIVE AND OLDER OR BLIND 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=34
-    - title: Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind
+    - title: 2022 Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=50
+    - title: 2023 Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=52   
     - title: 7-2-5.2. Exemption; income of persons sixty-five and older or blind
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503666/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgBsogJQAaZNlKEIARUSFcAT2gBydRIiEwuBIuVrN23fpABlPKQBCagEoBRADKOAagEEAcgGFHE0jAAI2hSdjExIA
 brackets:
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/separate.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/separate.yaml
index 1ca47d9a996..e73ca28ad5a 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/separate.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/separate.yaml
@@ -7,8 +7,10 @@ metadata:
   reference:
     - title: 7-2-5.2. EXEMPTION--INCOME OF PERSONS SIXTY-FIVE AND OLDER OR BLIND 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=34
-    - title: Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind
+    - title: 2022 Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=50
+    - title: 2023 Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=52
     - title: 7-2-5.2. Exemption; income of persons sixty-five and older or blind
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503666/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgBsogJQAaZNlKEIARUSFcAT2gBydRIiEwuBIuVrN23fpABlPKQBCagEoBRADKOAagEEAcgGFHE0jAAI2hSdjExIA
 brackets:
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/single.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/single.yaml
index bcbef46b2c7..8f1f5b74fea 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/single.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/single.yaml
@@ -7,8 +7,10 @@ metadata:
   reference:
     - title: 7-2-5.2. EXEMPTION--INCOME OF PERSONS SIXTY-FIVE AND OLDER OR BLIND 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=34
-    - title: Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind
+    - title: 2022 Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=50
+    - title: 2023 Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=52    
     - title: 7-2-5.2. Exemption; income of persons sixty-five and older or blind
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503666/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgBsogJQAaZNlKEIARUSFcAT2gBydRIiEwuBIuVrN23fpABlPKQBCagEoBRADKOAagEEAcgGFHE0jAAI2hSdjExIA
 brackets:
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/widow.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/widow.yaml
index 8573eb1313a..86bd9be5060 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/widow.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/widow.yaml
@@ -7,8 +7,10 @@ metadata:
   reference:
     - title: 7-2-5.2. EXEMPTION--INCOME OF PERSONS SIXTY-FIVE AND OLDER OR BLIND 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=34
-    - title: Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind
+    - title: 2022 Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=50
+    - title: 2023 Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=52
     - title: 7-2-5.2. Exemption; income of persons sixty-five and older or blind
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503666/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgBsogJQAaZNlKEIARUSFcAT2gBydRIiEwuBIuVrN23fpABlPKQBCagEoBRADKOAagEEAcgGFHE0jAAI2hSdjExIA
 brackets:
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/hundred_year/age_eligibility.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/hundred_year/age_eligibility.yaml
index b1a4955865a..17d61a35cbf 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/hundred_year/age_eligibility.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/hundred_year/age_eligibility.yaml
@@ -8,5 +8,7 @@ metadata:
   reference:
     - title: 7-2-5.7. Exemption; income of individuals one hundred years of age or older.
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503675/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgBsAdj4BKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA
-    - title: Tax Form Instructions PIT-1-9 
+    - title: 2022 Tax Form Instructions PIT-1-9 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=29
+    - title: 2023 Tax Form Instructions PIT-1-26
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=32
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/income_limit.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/income_limit.yaml
index 6d60fc32592..b89f945fb74 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/income_limit.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/income_limit.yaml
@@ -6,6 +6,8 @@ metadata:
   breakdown:
   - filing_status
   reference:
+  - title: 2023 New Mexico personal income tax form packet PIT-1-25 
+    href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=31
   - title: 2022 New Mexico personal income tax form packet PIT-1-25 
     href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=30
   - title: 2021 New Mexico personal income tax form packet PIT-1-25 
@@ -17,7 +19,7 @@ JOINT:
   2021-01-01: 55_000
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 55_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 55_000
 SINGLE:
   2021-01-01: 36_667
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/max_amount.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/max_amount.yaml
index 4cae27297a2..6df8b127f87 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/max_amount.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/max_amount.yaml
@@ -5,6 +5,8 @@ metadata:
   unit: currency-USD
   label: New Mexico low- and middle-income exemption maximum amount
   reference:
+  - title: 2023 New Mexico personal income tax form packet PIT-1-25 
+    href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=31
   - title: 2022 New Mexico personal income tax form packet PIT-1-25 
     href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=30
   - title: 2021 New Mexico personal income tax form packet PIT-1-25 
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/income_threshold.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/income_threshold.yaml
index 0f1fe4a7c3d..b7b96438901 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/income_threshold.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/income_threshold.yaml
@@ -7,6 +7,8 @@ metadata:
   breakdown:
   - filing_status
   reference:
+  - title: 2023 New Mexico personal income tax form packet PIT-1-25 
+    href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=31
   - title: 2022 New Mexico personal income tax form packet PIT-1-25 
     href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=30
   - title: 2021 New Mexico personal income tax form packet PIT-1-25 
@@ -18,7 +20,7 @@ JOINT:
   2021-01-01: 30_000
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 30_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 30_000
 SINGLE:
   2021-01-01: 20_000
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/rate.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/rate.yaml
index 8c8b8a29582..46a68e5b950 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/rate.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/rate.yaml
@@ -6,6 +6,8 @@ metadata:
   breakdown:
   - filing_status
   reference:
+  - title: 2023 New Mexico personal income tax form packet PIT-1-25 
+    href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=31
   - title: 2022 New Mexico personal income tax form packet PIT-1-25
     href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=30
   - title: 2021 New Mexico personal income tax form packet PIT-1-25 
@@ -17,7 +19,7 @@ JOINT:
   2021-01-01: 0.1
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 0.1
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 0.1
 SINGLE:
   2021-01-01: 0.15
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/social_security_income/income_limit.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/social_security_income/income_limit.yaml
index c75c97ae409..7b4308009e4 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/social_security_income/income_limit.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/social_security_income/income_limit.yaml
@@ -6,6 +6,8 @@ metadata:
   breakdown:
   - filing_status
   reference:
+  - title: 2022 New Mexico personal income tax form packet ADJ-8.LINE 25 Exemption for social security income.
+    href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=55
   - title: 2022 New Mexico personal income tax form packet ADJ-7 Exemption for social security income.
     href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=52
   - title: New Mexico Statutes, 7-2-5.14. Exemption; social security income.
@@ -19,7 +21,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 0
   2022-01-01: 150_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 0
   2022-01-01: 150_000
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/age_eligibility.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/age_eligibility.yaml
index ed7f19c34e0..f1c15eeb357 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/age_eligibility.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/age_eligibility.yaml
@@ -8,5 +8,7 @@ metadata:
   reference:
     - title: 7-2-5.9. 7-2-5.9. Exemption; unreimbursed or uncompensated medical care expenses of individuals sixty-five years of age or older.
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503680/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgBsADh4BKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA
-    - title: Tax Form Instructions Page ADJ-6 LINE 17. Medical care expense exemption for persons age 65 years or older
+    - title: 2022 Tax Form Instructions Page ADJ-6 LINE 17. Medical care expense exemption for persons age 65 years or older
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=32
+    - title: 2023 Tax Form Instructions Page ADJ-6 LINE 18. Medical care expense exemption for persons age 65 years or older
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=53
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/amount.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/amount.yaml
index 5672d31e2cd..d30331d1395 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/amount.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/amount.yaml
@@ -10,3 +10,5 @@ metadata:
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503680/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgBsADh4BKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA
     - title: Tax Form Instructions Page ADJ-6 LINE 17. Medical care expense exemption for persons age 65 years or older
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=32
+    - title: 2023 Tax Form Instructions Page ADJ-6 LINE 18. Medical care expense exemption for persons age 65 years or older
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=53
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/min_expenses.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/min_expenses.yaml
index 29324243f59..7b729aa07b9 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/min_expenses.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/min_expenses.yaml
@@ -10,3 +10,5 @@ metadata:
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503680/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgBsADh4BKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA
     - title: Tax Form Instructions Page ADJ-6 LINE 17. Medical care expense exemption for persons age 65 years or older
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=32
+    - title: 2023 Tax Form Instructions Page ADJ-6 LINE 18. Medical care expense exemption for persons age 65 years or older
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=53
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/main/head_of_household.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/main/head_of_household.yaml
index 133e4666dd2..0ebe4c0963d 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/main/head_of_household.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/main/head_of_household.yaml
@@ -8,6 +8,8 @@ metadata:
     - title: New Mexico Income Tax Act, 7-2-7, B 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=33
     # Tax form depicts the income tax as a tax rate table without specific rates. 
+    - title: 2023 Personal Income Tax Form Packet
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=124
     - title: 2022 Personal Income Tax Form Packet 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=109 
     - title: New Mexico Income Tax, Title 3, Chapter 3, Part 7, 3.3.7.9, A
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/main/joint.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/main/joint.yaml
index 6dafa28444b..3bbd21b9c43 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/main/joint.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/main/joint.yaml
@@ -7,7 +7,9 @@ metadata:
   reference:
     - title: New Mexico Income Tax Act, 7-2-7, B 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=33
-    # Tax form depicts the income tax as a tax rate table without specific rates. 
+    # Tax form depicts the income tax as a tax rate table without specific rates.     
+    - title: 2023 Personal Income Tax Form Packet
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=124
     - title: 2022 Personal Income Tax Form Packet 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=109 
     - title: New Mexico Income Tax, Title 3, Chapter 3, Part 7, 3.3.7.9, A
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/main/separate.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/main/separate.yaml
index 10cf00219e3..1dc435c0ed5 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/main/separate.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/main/separate.yaml
@@ -8,6 +8,8 @@ metadata:
     - title: New Mexico Income Tax Act, 7-2-7, B 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=33
     # Tax form depicts the income tax as a tax rate table without specific rates. 
+    - title: 2023 Personal Income Tax Form Packet
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=124
     - title: 2022 Personal Income Tax Form Packet 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=109 
     - title: New Mexico Income Tax, Title 3, Chapter 3, Part 7, 3.3.7.9, A
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/main/single.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/main/single.yaml
index ebf11438c42..2d3937a84c3 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/main/single.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/main/single.yaml
@@ -8,6 +8,8 @@ metadata:
     - title: New Mexico Income Tax Act, 7-2-7, B 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=33
     # Tax form depicts the income tax as a tax rate table without specific rates. 
+    - title: 2023 Personal Income Tax Form Packet
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=124
     - title: 2022 Personal Income Tax Form Packet 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=109 
     - title: New Mexico Income Tax, Title 3, Chapter 3, Part 7, 3.3.7.9, A
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/main/widow.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/main/widow.yaml
index 269c7d0dcb2..244a552957d 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/main/widow.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/main/widow.yaml
@@ -8,6 +8,8 @@ metadata:
     - title: New Mexico Income Tax Act, 7-2-7, B 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=33
     # Tax form depicts the income tax as a tax rate table without specific rates. 
+    - title: 2023 Personal Income Tax Form Packet
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=124
     - title: 2022 Personal Income Tax Form Packet 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=109 
     - title: New Mexico Income Tax, Title 3, Chapter 3, Part 7, 3.3.7.9, A
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/other_deductions_and_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/other_deductions_and_exemptions.yaml
index 5a97e33e461..787e61d72f4 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/other_deductions_and_exemptions.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/other_deductions_and_exemptions.yaml
@@ -8,6 +8,8 @@ metadata:
   unit: list
   label: New Mexico other deduction and exemption elements
   reference:
+    - title: 2023 Personal Income Tax Form Packet PIT-1-9
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=15
     - title: 2022 Personal Income Tax Form Packet
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=14 
     - title: New Mexico Income Tax Act, Chapter 7 - Taxation, 7-2-5.11. Exemption; armed forces salaries.
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/additional/amount.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/additional/amount.yaml
index 53e83a4f4a5..20420d54367 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/additional/amount.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/additional/amount.yaml
@@ -17,7 +17,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 1_000 
   2022-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 1_000 
   2022-01-01: 0
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/main/amount.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/main/amount.yaml
index 7eaa9f9157a..2ad8979a63a 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/main/amount.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/main/amount.yaml
@@ -17,7 +17,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 500
   2022-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 500
   2022-01-01: 0
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/main/income_limit.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/main/income_limit.yaml
index e942b1d58fb..0910cabc7ca 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/main/income_limit.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/main/income_limit.yaml
@@ -17,7 +17,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 150_000
   2022-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 150_000
   2022-01-01: 0
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/supplemental/amount.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/supplemental/amount.yaml
index 1013fe2f654..987086c6e36 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/supplemental/amount.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/supplemental/amount.yaml
@@ -17,7 +17,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 1_000 # two payments of $500
   2022-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 1_000 # two payments of $500
   2022-01-01: 0
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/five_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/five_exemptions.yaml
index 405f5fcae50..414a98b45b6 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/five_exemptions.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/five_exemptions.yaml
@@ -4,80 +4,99 @@ brackets:
       2021-01-01: 0
     amount:
       2021-01-01: 455
+      2023-01-01: 492
   - threshold: 
-      2021-01-01: 1_001
+      2021-01-01: 1_000
     amount:
       2021-01-01: 570
+      2023-01-01: 617
   - threshold:
-      2021-01-01: 7_501
+      2021-01-01: 7_500
     amount:
       2021-01-01: 575
+      2023-01-01: 622
   - threshold: 
-      2021-01-01: 9_001
+      2021-01-01: 9_000
     amount: 
       2021-01-01: 510
+      2023-01-01: 552
   - threshold: 
-      2021-01-01: 10_001
+      2021-01-01: 10_000
     amount: 
       2021-01-01: 445
+      2023-01-01: 481
   - threshold: 
-      2021-01-01: 11_501
+      2021-01-01: 11_500
     amount: 
       2021-01-01: 365
+      2023-01-01: 395
   - threshold: 
-      2021-01-01: 13_001
+      2021-01-01: 13_000
     amount: 
       2021-01-01: 315
+      2023-01-01: 341
   - threshold: 
-      2021-01-01: 14_501
+      2021-01-01: 14_500
     amount: 
       2021-01-01: 285
+      2023-01-01: 305
   - threshold: 
-      2021-01-01: 16_501
+      2021-01-01: 16_500
     amount: 
       2021-01-01: 250
+      2023-01-01: 271
   - threshold: 
-      2021-01-01: 18_001
+      2021-01-01: 18_000
     amount: 
       2021-01-01: 220
+      2023-01-01: 238
   - threshold: 
-      2021-01-01: 19_501
+      2021-01-01: 19_500
     amount: 
       2021-01-01: 185
+      2023-01-01: 200
   - threshold: 
-      2021-01-01: 23_001
+      2021-01-01: 23_000
     amount: 
       2021-01-01: 170
+      2023-01-01: 184
   - threshold: 
-      2021-01-01: 24_501
+      2021-01-01: 24_500
     amount: 
       2021-01-01: 155
+      2023-01-01: 168
   - threshold: 
-      2021-01-01: 26_001
+      2021-01-01: 26_000
     amount: 
       2021-01-01: 140
+      2023-01-01: 151
   - threshold: 
-      2021-01-01: 27_501
+      2021-01-01: 27_500
     amount: 
       2021-01-01: 130
+      2023-01-01: 141
   - threshold: 
-      2021-01-01: 29_501
+      2021-01-01: 29_500
     amount: 
       2021-01-01: 115
+      2023-01-01: 124
   - threshold: 
-      2021-01-01: 31_001
+      2021-01-01: 31_000
     amount: 
       2021-01-01: 100
+      2023-01-01: 108
   - threshold: 
-      2021-01-01: 32_501
+      2021-01-01: 32_500
     amount: 
       2021-01-01: 80
+      2023-01-01: 87
   - threshold: 
-      2021-01-01: 34_001
+      2021-01-01: 34_000
     amount: 
       2021-01-01: 65
+      2023-01-01: 70
   - threshold: 
-      2021-01-01: 36_001
+      2021-01-01: 36_000
     amount: 
       2021-01-01: 0
 metadata:
@@ -86,6 +105,9 @@ metadata:
   type: single_amount
   label: New Mexico comprehensive low income tax rebate five exemptions amount
   reference:
+    - title: New Mexico 2023 PIT-RC, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=82
+    # The law adjusts for inflation beginning in 2022, but no values changed in 2022. 
     - title: New Mexico 2022 PIT-RC, page 58, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58
     - title: New Mexico 2022 PIT-RC, page 70, TABLE 1 - 2022 Low Income Comprehensive Tax Rebate Table
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/four_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/four_exemptions.yaml
index fc9aaa75ba5..215ea1b4449 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/four_exemptions.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/four_exemptions.yaml
@@ -4,84 +4,104 @@ brackets:
       2021-01-01: 0
     amount:
       2021-01-01: 390
+      2023-01-01: 422
   - threshold: 
-      2021-01-01: 1_001
+      2021-01-01: 1_000
     amount:
       2021-01-01: 505
+      2023-01-01: 546
   - threshold:
-      2021-01-01: 7_501
+      2021-01-01: 7_500
     amount:
       2021-01-01: 495
+      2023-01-01: 536
   - threshold:
-      2021-01-01: 8_001
+      2021-01-01: 8_000
     amount:
       2021-01-01: 480
+      2023-01-01: 519
   - threshold: 
-      2021-01-01: 9_001
+      2021-01-01: 9_000
     amount: 
       2021-01-01: 425
+      2023-01-01: 460
   - threshold: 
-      2021-01-01: 10_001
+      2021-01-01: 10_000
     amount: 
       2021-01-01: 360
+      2023-01-01: 390
   - threshold: 
-      2021-01-01: 11_501
+      2021-01-01: 11_500
     amount: 
       2021-01-01: 295
+      2023-01-01: 319
   - threshold: 
-      2021-01-01: 13_001
+      2021-01-01: 13_000
     amount: 
       2021-01-01: 275
+      2023-01-01: 298
   - threshold: 
-      2021-01-01: 14_501
+      2021-01-01: 14_500
     amount: 
       2021-01-01: 235
+      2023-01-01: 254
   - threshold: 
-      2021-01-01: 16_501
+      2021-01-01: 16_500
     amount: 
       2021-01-01: 210
+      2023-01-01: 227
   - threshold: 
-      2021-01-01: 18_001
+      2021-01-01: 18_000
     amount: 
       2021-01-01: 180
+      2023-01-01: 195
   - threshold: 
-      2021-01-01: 19_501
+      2021-01-01: 19_500
     amount: 
       2021-01-01: 165
+      2023-01-01: 179
   - threshold: 
-      2021-01-01: 23_001
+      2021-01-01: 23_000
     amount: 
       2021-01-01: 145
+      2023-01-01: 157
   - threshold: 
-      2021-01-01: 24_501
+      2021-01-01: 24_500
     amount: 
       2021-01-01: 140
+      2023-01-01: 151
   - threshold: 
-      2021-01-01: 26_001
+      2021-01-01: 26_000
     amount: 
       2021-01-01: 130
+      2023-01-01: 141
   - threshold: 
-      2021-01-01: 27_501
+      2021-01-01: 27_500
     amount: 
       2021-01-01: 115
+      2023-01-01: 124
   - threshold: 
-      2021-01-01: 29_501
+      2021-01-01: 29_500
     amount: 
       2021-01-01: 100
+      2023-01-01: 108
   - threshold: 
-      2021-01-01: 31_001
+      2021-01-01: 31_000
     amount: 
       2021-01-01: 80
+      2023-01-01: 87
   - threshold: 
-      2021-01-01: 32_501
+      2021-01-01: 32_500
     amount: 
       2021-01-01: 65
+      2023-01-01: 70
   - threshold: 
-      2021-01-01: 34_001
+      2021-01-01: 34_000
     amount: 
       2021-01-01: 55
+      2023-01-01: 60
   - threshold: 
-      2021-01-01: 36_001
+      2021-01-01: 36_000
     amount: 
       2021-01-01: 0
 metadata:
@@ -90,6 +110,8 @@ metadata:
   type: single_amount
   label: New Mexico comprehensive low income tax rebate four exemptions amount
   reference:
+    - title: New Mexico 2023 PIT-RC, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=82
     - title: New Mexico 2022 PIT-RC, page 58, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58
     - title: New Mexico 2022 PIT-RC, page 70, TABLE 1 - 2022 Low Income Comprehensive Tax Rebate Table
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/one_exemption.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/one_exemption.yaml
index 06d581388be..2a767a13c09 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/one_exemption.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/one_exemption.yaml
@@ -4,84 +4,104 @@ brackets:
       2021-01-01: 0
     amount:
       2021-01-01: 195
+      2023-01-01: 211
   - threshold: 
-      2021-01-01: 1_001
+      2021-01-01: 1_000
     amount:
       2021-01-01: 220
+      2023-01-01: 238
   - threshold:
-      2021-01-01: 7_501
+      2021-01-01: 7_500
     amount:
       2021-01-01: 205
+      2023-01-01: 222
   - threshold:
-      2021-01-01: 8_001
+      2021-01-01: 8_000
     amount:
       2021-01-01: 185
+      2023-01-01: 200
   - threshold: 
-      2021-01-01: 9_001
+      2021-01-01: 9_000
     amount: 
       2021-01-01: 170
+      2023-01-01: 184
   - threshold: 
-      2021-01-01: 10_001
+      2021-01-01: 10_000
     amount: 
       2021-01-01: 145
+      2023-01-01: 157
   - threshold: 
-      2021-01-01: 11_501
+      2021-01-01: 11_500
     amount: 
       2021-01-01: 130
+      2023-01-01: 141
   - threshold: 
-      2021-01-01: 13_001
+      2021-01-01: 13_000
     amount: 
       2021-01-01: 115
+      2023-01-01: 124
   - threshold: 
-      2021-01-01: 14_501
+      2021-01-01: 14_500
     amount: 
       2021-01-01: 105
+      2023-01-01: 114
   - threshold: 
-      2021-01-01: 16_501
+      2021-01-01: 16_500
     amount: 
       2021-01-01: 100
+      2023-01-01: 108
   - threshold: 
-      2021-01-01: 18_001
+      2021-01-01: 18_000
     amount: 
       2021-01-01: 90
+      2023-01-01: 97
   - threshold: 
-      2021-01-01: 19_501
+      2021-01-01: 19_500
     amount: 
       2021-01-01: 80
+      2023-01-01: 87
   - threshold: 
-      2021-01-01: 23_001
+      2021-01-01: 23_000
     amount: 
       2021-01-01: 75
+      2023-01-01: 81
   - threshold: 
-      2021-01-01: 24_501
+      2021-01-01: 24_500
     amount: 
       2021-01-01: 65
+      2023-01-01: 70
   - threshold: 
-      2021-01-01: 26_001
+      2021-01-01: 26_000
     amount: 
       2021-01-01: 55
+      2023-01-01: 60
   - threshold: 
-      2021-01-01: 27_501
+      2021-01-01: 27_500
     amount: 
       2021-01-01: 50
+      2023-01-01: 54
   - threshold: 
-      2021-01-01: 29_501
+      2021-01-01: 29_500
     amount: 
       2021-01-01: 40
+      2023-01-01: 43
   - threshold: 
-      2021-01-01: 31_001
+      2021-01-01: 31_000
     amount: 
       2021-01-01: 35
+      2023-01-01: 38
   - threshold: 
-      2021-01-01: 32_501
+      2021-01-01: 32_500
     amount: 
       2021-01-01: 25
+      2023-01-01: 27
   - threshold: 
-      2021-01-01: 34_001
+      2021-01-01: 34_000
     amount: 
       2021-01-01: 15
+      2023-01-01: 16
   - threshold: 
-      2021-01-01: 36_001
+      2021-01-01: 36_000
     amount: 
       2021-01-01: 0
 metadata:
@@ -90,6 +110,8 @@ metadata:
   type: single_amount
   label: New Mexico comprehensive low income tax rebate one exemption amount
   reference:
+    - title: New Mexico 2023 PIT-RC, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=82
     - title: New Mexico 2022 PIT-RC, page 58, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58
     - title: New Mexico 2022 PIT-RC, page 70, TABLE 1 - 2022 Low Income Comprehensive Tax Rebate Table
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/six_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/six_exemptions.yaml
index 9337b559a29..5f57c7d220f 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/six_exemptions.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/six_exemptions.yaml
@@ -4,88 +4,109 @@ brackets:
       2021-01-01: 0
     amount:
       2021-01-01: 520
+      2023-01-01: 563
   - threshold: 
-      2021-01-01: 1_001
+      2021-01-01: 1_000
     amount:
       2021-01-01: 675
+      2023-01-01: 730
   - threshold: 
-      2021-01-01: 1_501
+      2021-01-01: 1_500
     amount:
       2021-01-01: 705
+      2023-01-01: 763
   - threshold: 
-      2021-01-01: 2_501
+      2021-01-01: 2_500
     amount:
       2021-01-01: 730
+      2023-01-01: 790
   - threshold:
-      2021-01-01: 8_001
+      2021-01-01: 8_000
     amount:
       2021-01-01: 700
+      2023-01-01: 757
   - threshold: 
-      2021-01-01: 9_001
+      2021-01-01: 9_000
     amount: 
       2021-01-01: 665
+      2023-01-01: 720
   - threshold: 
-      2021-01-01: 10_001
+      2021-01-01: 10_000
     amount: 
       2021-01-01: 600
+      2023-01-01: 649
   - threshold: 
-      2021-01-01: 11_501
+      2021-01-01: 11_500
     amount: 
       2021-01-01: 480
+      2023-01-01: 519
   - threshold: 
-      2021-01-01: 13_001
+      2021-01-01: 13_000
     amount: 
       2021-01-01: 390
+      2023-01-01: 422
   - threshold: 
-      2021-01-01: 14_501
+      2021-01-01: 14_500
     amount: 
       2021-01-01: 335
+      2023-01-01: 362
   - threshold: 
-      2021-01-01: 16_501
+      2021-01-01: 16_500
     amount: 
       2021-01-01: 300
+      2023-01-01: 325
   - threshold: 
-      2021-01-01: 18_001
+      2021-01-01: 18_000
     amount: 
       2021-01-01: 260
+      2023-01-01: 281
   - threshold: 
-      2021-01-01: 19_501
+      2021-01-01: 19_500
     amount: 
       2021-01-01: 230
+      2023-01-01: 249
   - threshold: 
-      2021-01-01: 23_001
+      2021-01-01: 23_000
     amount: 
       2021-01-01: 195
+      2023-01-01: 211
   - threshold: 
-      2021-01-01: 24_501
+      2021-01-01: 24_500
     amount: 
       2021-01-01: 180
+      2023-01-01: 195
   - threshold: 
-      2021-01-01: 26_001
+      2021-01-01: 26_000
     amount: 
       2021-01-01: 170
+      2023-01-01: 184
   - threshold: 
-      2021-01-01: 27_501
+      2021-01-01: 27_500
     amount: 
       2021-01-01: 155
+      2023-01-01: 168
   - threshold: 
-      2021-01-01: 29_501
+      2021-01-01: 29_500
     amount: 
       2021-01-01: 130
+      2023-01-01: 141
   - threshold: 
-      2021-01-01: 31_001
+      2021-01-01: 31_000
     amount: 
       2021-01-01: 105
+      2023-01-01: 114
   - threshold: 
-      2021-01-01: 32_501
+      2021-01-01: 32_500
     amount: 
       2021-01-01: 90
+      2023-01-01: 97
   - threshold: 
-      2021-01-01: 34_001
+      2021-01-01: 34_000
     amount: 
       2021-01-01: 75
+      2023-01-01: 81
   - threshold: 
-      2021-01-01: 36_001
+      2021-01-01: 36_000
     amount: 
       2021-01-01: 0
 metadata:
@@ -94,6 +115,8 @@ metadata:
   type: single_amount
   label: New Mexico comprehensive low income tax rebate six exemptions amount
   reference:
+    - title: New Mexico 2023 PIT-RC, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=82
     - title: New Mexico 2022 PIT-RC, page 58, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58
     - title: New Mexico 2022 PIT-RC, page 70, TABLE 1 - 2022 Low Income Comprehensive Tax Rebate Table
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/three_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/three_exemptions.yaml
index 13826be285e..8d84795f824 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/three_exemptions.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/three_exemptions.yaml
@@ -4,84 +4,104 @@ brackets:
       2021-01-01: 0
     amount:
       2021-01-01: 325
+      2023-01-01: 352
   - threshold: 
-      2021-01-01: 1_001
+      2021-01-01: 1_000
     amount:
       2021-01-01: 405
+      2023-01-01: 438
   - threshold:
-      2021-01-01: 7_501
+      2021-01-01: 7_500
     amount:
       2021-01-01: 390
+      2023-01-01: 422
   - threshold:
-      2021-01-01: 8_001
+      2021-01-01: 8_000
     amount:
       2021-01-01: 375
+      2023-01-01: 406
   - threshold: 
-      2021-01-01: 9_001
+      2021-01-01: 9_000
     amount: 
       2021-01-01: 340
+      2023-01-01: 368
   - threshold: 
-      2021-01-01: 10_001
+      2021-01-01: 10_000
     amount: 
       2021-01-01: 275
+      2023-01-01: 298
   - threshold: 
-      2021-01-01: 11_501
+      2021-01-01: 11_500
     amount: 
       2021-01-01: 235
+      2023-01-01: 254
   - threshold: 
-      2021-01-01: 13_001
+      2021-01-01: 13_000
     amount: 
       2021-01-01: 220
+      2023-01-01: 238
   - threshold: 
-      2021-01-01: 14_501
+      2021-01-01: 14_500
     amount: 
       2021-01-01: 185
+      2023-01-01: 200
   - threshold: 
-      2021-01-01: 16_501
+      2021-01-01: 16_500
     amount: 
       2021-01-01: 165
+      2023-01-01: 179
   - threshold: 
-      2021-01-01: 18_001
+      2021-01-01: 18_000
     amount: 
       2021-01-01: 145
+      2023-01-01: 157
   - threshold: 
-      2021-01-01: 19_501
+      2021-01-01: 19_500
     amount: 
       2021-01-01: 140
+      2023-01-01: 151
   - threshold: 
-      2021-01-01: 23_001
+      2021-01-01: 23_000
     amount: 
       2021-01-01: 120
+      2023-01-01: 130
   - threshold: 
-      2021-01-01: 24_501
+      2021-01-01: 24_500
     amount: 
       2021-01-01: 115
+      2023-01-01: 124
   - threshold: 
-      2021-01-01: 26_001
+      2021-01-01: 26_000
     amount: 
       2021-01-01: 105
+      2023-01-01: 114
   - threshold: 
-      2021-01-01: 27_501
+      2021-01-01: 27_500
     amount: 
       2021-01-01: 100
+      2023-01-01: 108
   - threshold: 
-      2021-01-01: 29_501
+      2021-01-01: 29_500
     amount: 
       2021-01-01: 80
+      2023-01-01: 87
   - threshold: 
-      2021-01-01: 31_001
+      2021-01-01: 31_000
     amount: 
       2021-01-01: 65
+      2023-01-01: 70
   - threshold: 
-      2021-01-01: 32_501
+      2021-01-01: 32_500
     amount: 
       2021-01-01: 50
+      2023-01-01: 54
   - threshold: 
-      2021-01-01: 34_001
+      2021-01-01: 34_000
     amount: 
       2021-01-01: 40
+      2023-01-01: 43
   - threshold: 
-      2021-01-01: 36_001
+      2021-01-01: 36_000
     amount: 
       2021-01-01: 0
 metadata:
@@ -90,6 +110,8 @@ metadata:
   type: single_amount
   label: New Mexico comprehensive low income tax rebate three exemptions amount
   reference:
+    - title: New Mexico 2023 PIT-RC, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=82
     - title: New Mexico 2022 PIT-RC, page 58, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58
     - title: New Mexico 2022 PIT-RC, page 70, TABLE 1 - 2022 Low Income Comprehensive Tax Rebate Table
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/two_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/two_exemptions.yaml
index 02bfab75e78..7d9ca71a782 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/two_exemptions.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/two_exemptions.yaml
@@ -4,84 +4,104 @@ brackets:
       2021-01-01: 0
     amount:
       2021-01-01: 260
+      2023-01-01: 281
   - threshold: 
-      2021-01-01: 1_001
+      2021-01-01: 1_000
     amount:
       2021-01-01: 315
+      2023-01-01: 341
   - threshold:
-      2021-01-01: 7_501
+      2021-01-01: 7_500
     amount:
       2021-01-01: 310
+      2023-01-01: 335
   - threshold:
-      2021-01-01: 8_001
+      2021-01-01: 8_000
     amount:
       2021-01-01: 285
+      2023-01-01: 308
   - threshold: 
-      2021-01-01: 9_001
+      2021-01-01: 9_000
     amount: 
       2021-01-01: 250
+      2023-01-01: 271
   - threshold: 
-      2021-01-01: 10_001
+      2021-01-01: 10_000
     amount: 
       2021-01-01: 210
+      2023-01-01: 227
   - threshold: 
-      2021-01-01: 11_501
+      2021-01-01: 11_500
     amount: 
       2021-01-01: 185
+      2023-01-01: 200
   - threshold: 
-      2021-01-01: 13_001
+      2021-01-01: 13_000
     amount: 
       2021-01-01: 170
+      2023-01-01: 184
   - threshold: 
-      2021-01-01: 14_501
+      2021-01-01: 14_500
     amount: 
       2021-01-01: 155
-  - threshold: 
-      2021-01-01: 16_501
+      2023-01-01: 168
+  - threshold:
+      2021-01-01: 16_500
     amount: 
       2021-01-01: 130
+      2023-01-01: 141
   - threshold: 
-      2021-01-01: 18_001
+      2021-01-01: 18_000
     amount: 
       2021-01-01: 115
+      2023-01-01: 124
   - threshold: 
-      2021-01-01: 19_501
+      2021-01-01: 19_500
     amount: 
       2021-01-01: 105
+      2023-01-01: 114
   - threshold: 
-      2021-01-01: 23_001
+      2021-01-01: 23_000
     amount: 
       2021-01-01: 100
+      2023-01-01: 108
   - threshold: 
-      2021-01-01: 24_501
+      2021-01-01: 24_500
     amount: 
       2021-01-01: 90
+      2023-01-01: 97
   - threshold: 
-      2021-01-01: 26_001
+      2021-01-01: 26_000
     amount: 
       2021-01-01: 80
+      2023-01-01: 87
   - threshold: 
-      2021-01-01: 27_501
+      2021-01-01: 27_500
     amount: 
       2021-01-01: 75
+      2023-01-01: 81
   - threshold: 
-      2021-01-01: 29_501
+      2021-01-01: 29_500
     amount: 
       2021-01-01: 55
+      2023-01-01: 60
   - threshold: 
-      2021-01-01: 31_001
+      2021-01-01: 31_000
     amount: 
       2021-01-01: 50
+      2023-01-01: 54
   - threshold: 
-      2021-01-01: 32_501
+      2021-01-01: 32_500
     amount: 
       2021-01-01: 40
+      2023-01-01: 43
   - threshold: 
-      2021-01-01: 34_001
+      2021-01-01: 34_000
     amount: 
       2021-01-01: 35
+      2023-01-01: 38
   - threshold: 
-      2021-01-01: 36_001
+      2021-01-01: 36_000
     amount: 
       2021-01-01: 0
 metadata:
@@ -90,6 +110,8 @@ metadata:
   type: single_amount
   label: New Mexico comprehensive low income tax rebate two exemptions amount
   reference:
+    - title: New Mexico 2023 PIT-RC, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=82
     - title: New Mexico 2022 PIT-RC, page 58, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58
     - title: New Mexico 2022 PIT-RC, page 70, TABLE 1 - 2022 Low Income Comprehensive Tax Rebate Table
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/divisor.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/divisor.yaml
index 7c75ada29f9..70df82f0ab9 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/divisor.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/divisor.yaml
@@ -7,6 +7,8 @@ metadata:
   reference:
     - title: N.M. Stat. § 7-2-14(A)
       href: https://casetext.com/statute/new-mexico-statutes-1978/chapter-7-taxation/article-2-income-tax-general-provisions/section-7-2-14-low-income-comprehensive-tax-rebate?sort=relevance&type=regulation&tab=keyword&jxs=&resultsNav=false
+    - title: New Mexico 2023 PIT-RC-6, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE.Line 14.3
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=82
     - title: New Mexico 2022 PIT-RC, page 58, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58
     - title: New Mexico 2022 PIT-RC, page 70, TABLE 1 - 2022 Low Income Comprehensive Tax Rebate Table
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/aged.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/aged.yaml
index 4a6b398ed05..b3835d1e00b 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/aged.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/aged.yaml
@@ -15,6 +15,8 @@ metadata:
   reference:
     - title: N.M. Stat. § 7-2-14(C)
       href: https://casetext.com/statute/new-mexico-statutes-1978/chapter-7-taxation/article-2-income-tax-general-provisions/section-7-2-14-low-income-comprehensive-tax-rebate?sort=relevance&type=regulation&tab=keyword&jxs=&resultsNav=false
+    - title: New Mexico 2023 PIT-RC-3, page 58, Exemptions - line 2 (e), (f)
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58
     - title: New Mexico 2022 PIT-RC, page 56, Exemptions - line 2 (e), (f)
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=56
     - title: New Mexico 2021 PIT-RC, page 57, Exemptions - line 2 (e), (f)
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/blind.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/blind.yaml
index 0670cd76ff3..6eb3d6f1f08 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/blind.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/blind.yaml
@@ -6,6 +6,8 @@ metadata:
   reference:
     - title: N.M. Stat. § 7-2-14(C)
       href: https://casetext.com/statute/new-mexico-statutes-1978/chapter-7-taxation/article-2-income-tax-general-provisions/section-7-2-14-low-income-comprehensive-tax-rebate?sort=relevance&type=regulation&tab=keyword&jxs=&resultsNav=false
+    - title: New Mexico 2023 PIT-RC-3, page 58, Exemptions - line 2 (e)
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58
     - title: New Mexico 2022 PIT-RC, page 56, Exemptions - line 2 (c)
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=56
     - title: New Mexico 2021 PIT-RC, page 57, Exemptions - line 2 (c)
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/age_eligibility.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/age_eligibility.yaml
index 02dfe372449..c786b89272b 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/age_eligibility.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/age_eligibility.yaml
@@ -6,6 +6,8 @@ metadata:
   period: year
   label: New Mexico property tax rebate age threshold
   reference:
+    - title: NM 2023 PIT-RC-5 SECTION 3 Property Tax Rebate for Persons 65 or Older
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=82
     - title: NM 2022 PIT-RC instructions
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58
     - title: 2021 PIT-RC NEW MEXICO REBATE AND CREDIT SCHEDULE
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/income_threshold.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/income_threshold.yaml
index cdcacd033c0..ee6843aa055 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/income_threshold.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/income_threshold.yaml
@@ -6,6 +6,8 @@ metadata:
   period: year
   label: New Mexico property tax rebate income threshold
   reference:
+    - title: NM 2023 PIT-RC-5 SECTION 3 Property Tax Rebate for Persons 65 or Older
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=82
     - title: NM 2022 PIT-RC instructions
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58
     - title: 2021 PIT-RC NEW MEXICO REBATE AND CREDIT SCHEDULE
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/max_amount.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/max_amount.yaml
index 63d0dbe9c1d..78523c2d82a 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/max_amount.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/max_amount.yaml
@@ -6,6 +6,8 @@ metadata:
     - filing_status
   label: New Mexico property tax rebate max amount
   reference: 
+    - title: NM 2023 PIT-RC-5 SECTION 3 Property Tax Rebate for Persons 65 or Older
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=82
     - title: NM 2022 PIT-RC instructions
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58
     - title: 2021 PIT-RC NEW MEXICO REBATE AND CREDIT SCHEDULE
@@ -17,7 +19,7 @@ JOINT:
   2021-01-01: 250
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 250
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 250
 SINGLE:
   2021-01-01: 250
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/max_property_tax_liability.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/max_property_tax_liability.yaml
index 99d1d2cb655..bce424d9583 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/max_property_tax_liability.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/max_property_tax_liability.yaml
@@ -76,6 +76,8 @@ metadata:
   period: year
   label: New Mexico elderly max property tax liability  
   reference:
+    - title: NM 2023 PIT-RC-6 TABLE 2. 2023 Maximum Property Tax Liability Table
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=83
     - title: NM 2022 PIT-RC instructions
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=71
     - title: 2021 New Mexico personal income tax form packet
diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/rent_rate.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/rent_rate.yaml
index 1b1f7efb6b3..e605d8df70a 100644
--- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/rent_rate.yaml
+++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/rent_rate.yaml
@@ -6,6 +6,8 @@ metadata:
   period: year
   label: New Mexico property tax rebate rent rate
   reference:
+    - title: NM 2023 PIT-RC-6.LINE 16c 
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=83
     - title: NM 2022 PIT-RC instructions
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58
     - title: 2021 PIT-RC NEW MEXICO REBATE AND CREDIT SCHEDULE
diff --git a/policyengine_us/parameters/gov/states/ny/tax/income/deductions/itemized/phase_out/start.yaml b/policyengine_us/parameters/gov/states/ny/tax/income/deductions/itemized/phase_out/start.yaml
index 3efbfed0aeb..c6730634349 100644
--- a/policyengine_us/parameters/gov/states/ny/tax/income/deductions/itemized/phase_out/start.yaml
+++ b/policyengine_us/parameters/gov/states/ny/tax/income/deductions/itemized/phase_out/start.yaml
@@ -3,7 +3,7 @@ SINGLE:
   2021-01-01: 282_400
 JOINT:
   2021-01-01: 310_600
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 310_600
 SEPARATE:
   2021-01-01: 169_400
diff --git a/policyengine_us/parameters/gov/states/ny/tax/income/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/states/ny/tax/income/deductions/standard/amount.yaml
index 21d4463ab3f..bc6802e1003 100644
--- a/policyengine_us/parameters/gov/states/ny/tax/income/deductions/standard/amount.yaml
+++ b/policyengine_us/parameters/gov/states/ny/tax/income/deductions/standard/amount.yaml
@@ -7,7 +7,7 @@ SEPARATE:
   2021-01-01: 8_000
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 11_200
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 16_050
 metadata:
   unit: currency-USD
diff --git a/policyengine_us/parameters/gov/states/ok/tax/income/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/states/ok/tax/income/deductions/standard/amount.yaml
index 2167e369350..ea8d5cfd138 100644
--- a/policyengine_us/parameters/gov/states/ok/tax/income/deductions/standard/amount.yaml
+++ b/policyengine_us/parameters/gov/states/ok/tax/income/deductions/standard/amount.yaml
@@ -15,7 +15,7 @@ JOINT:
   2021-01-01: 12_700
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 9_350
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 12_700
 SINGLE:
   2021-01-01: 6_350
diff --git a/policyengine_us/parameters/gov/states/ok/tax/income/exemptions/special_agi_limit.yaml b/policyengine_us/parameters/gov/states/ok/tax/income/exemptions/special_agi_limit.yaml
index 9c6962af59a..498168e03aa 100644
--- a/policyengine_us/parameters/gov/states/ok/tax/income/exemptions/special_agi_limit.yaml
+++ b/policyengine_us/parameters/gov/states/ok/tax/income/exemptions/special_agi_limit.yaml
@@ -15,7 +15,7 @@ JOINT:
   2021-01-01: 25_000
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 19_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 25_000
 SINGLE:
   2021-01-01: 15_000
diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/exemption/income_limit/regular.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/exemption/income_limit/regular.yaml
index d5227acde0b..8f6addd60d6 100644
--- a/policyengine_us/parameters/gov/states/or/tax/income/credits/exemption/income_limit/regular.yaml
+++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/exemption/income_limit/regular.yaml
@@ -1,7 +1,7 @@
 description: Oregon limits its regular exemption credit to filers with adjusted gross income below this threshold.
 JOINT:
   1986-01-01: 200_000
-WIDOW:
+SURVIVING_SPOUSE:
   1986-01-01: 200_000
 HEAD_OF_HOUSEHOLD:
   1986-01-01: 200_000
diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/retirement_income/base.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/retirement_income/base.yaml
index 3438804d9ba..11b4d023415 100644
--- a/policyengine_us/parameters/gov/states/or/tax/income/credits/retirement_income/base.yaml
+++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/retirement_income/base.yaml
@@ -17,7 +17,7 @@ JOINT:
   2018-01-01: 15_000
 HEAD_OF_HOUSEHOLD:
   2018-01-01: 7_500
-WIDOW:
+SURVIVING_SPOUSE:
   2018-01-01: 7_500
 SINGLE:
   2018-01-01: 7_500
diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/retirement_income/income_threshold.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/retirement_income/income_threshold.yaml
index 1f3d8f5ab64..057f0ceb728 100644
--- a/policyengine_us/parameters/gov/states/or/tax/income/credits/retirement_income/income_threshold.yaml
+++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/retirement_income/income_threshold.yaml
@@ -20,7 +20,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2018-01-01: 15_000
   2023-01-01: 22_500
-WIDOW:
+SURVIVING_SPOUSE:
   2018-01-01: 15_000
   2023-01-01: 22_500
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/or/tax/income/deductions/standard/aged_or_blind/amount.yaml b/policyengine_us/parameters/gov/states/or/tax/income/deductions/standard/aged_or_blind/amount.yaml
index 2944efde3e3..36e2671f39f 100644
--- a/policyengine_us/parameters/gov/states/or/tax/income/deductions/standard/aged_or_blind/amount.yaml
+++ b/policyengine_us/parameters/gov/states/or/tax/income/deductions/standard/aged_or_blind/amount.yaml
@@ -18,7 +18,7 @@ JOINT:
   2021-01-01: 1_000
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 1_200
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 1_000
 SINGLE:
   2021-01-01: 1_200
diff --git a/policyengine_us/parameters/gov/states/or/tax/income/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/states/or/tax/income/deductions/standard/amount.yaml
index 0b26d7b5668..27ab2891828 100644
--- a/policyengine_us/parameters/gov/states/or/tax/income/deductions/standard/amount.yaml
+++ b/policyengine_us/parameters/gov/states/or/tax/income/deductions/standard/amount.yaml
@@ -33,8 +33,7 @@ HEAD_OF_HOUSEHOLD:
   2020-01-01: 3_725
   2021-01-01: 3_780
   2022-01-01: 3_895
-  2023-01-01: 4_195
-WIDOW:
+SURVIVING_SPOUSE:
   2003-01-01: 3_280
   # Rose with inflation, not all dates documented.
   2018-01-01: 4_435
diff --git a/policyengine_us/parameters/gov/states/ri/tax/income/agi/subtractions/social_security/limit/income.yaml b/policyengine_us/parameters/gov/states/ri/tax/income/agi/subtractions/social_security/limit/income.yaml
index fce4f360a15..90afa556e13 100644
--- a/policyengine_us/parameters/gov/states/ri/tax/income/agi/subtractions/social_security/limit/income.yaml
+++ b/policyengine_us/parameters/gov/states/ri/tax/income/agi/subtractions/social_security/limit/income.yaml
@@ -24,7 +24,7 @@ HEAD_OF_HOUSEHOLD:
   2016-01-01: 80_000
   2021-01-01: 88_950
   2022-01-01: 95_800
-WIDOW:
+SURVIVING_SPOUSE:
   2016-01-01: 100_000
   2021-01-01: 111_200
   2022-01-01: 119_750
diff --git a/policyengine_us/parameters/gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/income_limit.yaml b/policyengine_us/parameters/gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/income_limit.yaml
index 93dadc35fe3..9afcba8f932 100644
--- a/policyengine_us/parameters/gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/income_limit.yaml
+++ b/policyengine_us/parameters/gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/income_limit.yaml
@@ -22,7 +22,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 87_200
   2022-01-01: 95_800
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 109_050
   2022-01-01: 119_750
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/ri/tax/income/agi/subtractions/tuition_saving_program_contributions/cap.yaml b/policyengine_us/parameters/gov/states/ri/tax/income/agi/subtractions/tuition_saving_program_contributions/cap.yaml
index 4244ea19bd2..234a080664e 100644
--- a/policyengine_us/parameters/gov/states/ri/tax/income/agi/subtractions/tuition_saving_program_contributions/cap.yaml
+++ b/policyengine_us/parameters/gov/states/ri/tax/income/agi/subtractions/tuition_saving_program_contributions/cap.yaml
@@ -21,5 +21,5 @@ SEPARATE:
   2021-01-01: 500
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 500
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 500
diff --git a/policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/income.yaml b/policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/income.yaml
index 46c0a4859e4..bf1d7d72230 100644
--- a/policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/income.yaml
+++ b/policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/income.yaml
@@ -20,5 +20,5 @@ SEPARATE:
   2022-01-01: 100_000
 HEAD_OF_HOUSEHOLD:
   2022-01-01: 100_000
-WIDOW:
+SURVIVING_SPOUSE:
   2022-01-01: 100_000
diff --git a/policyengine_us/parameters/gov/states/ri/tax/income/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/states/ri/tax/income/deductions/standard/amount.yaml
index 7d78821b73d..1b85597ae65 100644
--- a/policyengine_us/parameters/gov/states/ri/tax/income/deductions/standard/amount.yaml
+++ b/policyengine_us/parameters/gov/states/ri/tax/income/deductions/standard/amount.yaml
@@ -27,7 +27,7 @@ SEPARATE:
   2021-01-01: 9_050
   2022-01-01: 9_300
   2023-01-01: 10_025
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 9_050
   2022-01-01: 9_300
   2023-01-01: 10_000
diff --git a/policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/phase_out/threshold.yaml b/policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/phase_out/threshold.yaml
index 2fc168f22d8..affcb4445a9 100644
--- a/policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/phase_out/threshold.yaml
+++ b/policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/phase_out/threshold.yaml
@@ -5,7 +5,7 @@ JOINT:
   2021-01-01: 32_000
 SEPARATE:
   2021-01-01: 16_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 32_000
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 32_000
diff --git a/policyengine_us/parameters/gov/states/ut/tax/income/credits/ss_benefits/phase_out/threshold.yaml b/policyengine_us/parameters/gov/states/ut/tax/income/credits/ss_benefits/phase_out/threshold.yaml
index b09bdd82e25..42cdc00e462 100644
--- a/policyengine_us/parameters/gov/states/ut/tax/income/credits/ss_benefits/phase_out/threshold.yaml
+++ b/policyengine_us/parameters/gov/states/ut/tax/income/credits/ss_benefits/phase_out/threshold.yaml
@@ -8,7 +8,7 @@ JOINT:
 SEPARATE:
   2021-01-01: 25_000
   2022-01-01: 31_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 50_000
   2022-01-01: 62_000
 HEAD_OF_HOUSEHOLD:
diff --git a/policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/phase_out/threshold.yaml b/policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/phase_out/threshold.yaml
index 6f45e68d51c..96917d04dfe 100644
--- a/policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/phase_out/threshold.yaml
+++ b/policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/phase_out/threshold.yaml
@@ -11,7 +11,7 @@ HEAD_OF_HOUSEHOLD:
 SEPARATE:
   2021-01-01: 15_095
   2022-01-01: 15_548
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 30_190
   2022-01-01: 31_096
 metadata:
diff --git a/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/applicable_amount.yaml b/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/applicable_amount.yaml
index 0e579aafac9..67ac085ada5 100644
--- a/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/applicable_amount.yaml
+++ b/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/applicable_amount.yaml
@@ -39,7 +39,7 @@ HEAD_OF_HOUSEHOLD:
   2019-01-01: 298_850
   2021-01-01: 306_300
   2022-01-01: 315_300
-WIDOW:
+SURVIVING_SPOUSE:
   2013-01-01: 300_000
   2014-01-01: 305_050
   2015-01-01: 309_900
diff --git a/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/reduction/applicable.yaml b/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/reduction/applicable.yaml
new file mode 100644
index 00000000000..dba292bc7af
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/reduction/applicable.yaml
@@ -0,0 +1,31 @@
+description: Virginia sums up the following deductions to compute the itemized deductions reduction amount. 
+values:
+  2013-01-01:
+    - medical_expense_deduction
+    - salt_deduction
+    - interest_deduction
+    - charitable_deduction
+    - casualty_loss_deduction
+metadata:
+  unit: list
+  period: year
+  label: Virginia itemized deductions reduction applicable deduction sources
+  reference:
+    - title: 2020 Virginia Schedule A Itemized Deductions
+      href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2020/schedule-and-instructions-2020.pdf#page=1
+    - title: 2021 Virginia Schedule A Itemized Deductions
+      href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2021/schedule-2021.pdf#page=2
+    - title: 2022 Virginia Schedule A Itemized Deductions
+      href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2022/schedule-2022.pdf#page=2
+    - title: 2019 Instructions for Virginia Schedule A Itemized Deductions
+      href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2019-schedule-a-instructions.pdf#page=2
+    - title: 2013 Instruction 1040 Schedule A
+      href: https://www.irs.gov/pub/irs-prior/i1040sca--2013.pdf#page=14
+    - title: 2014 Instruction 1040 Schedule A
+      href: https://www.irs.gov/pub/irs-prior/i1040sca--2014.pdf#page=13
+    - title: 2015 Instruction 1040 Schedule A
+      href: https://www.irs.gov/pub/irs-prior/i1040sca--2015.pdf#page=13
+    - title: 2016 Instructions for Schedule A (Form 1040)
+      href: https://www.irs.gov/pub/irs-prior/i1040sca--2016.pdf#page=13
+    - title: 2017 Instructions for Schedule A (Form 1040)
+      href: https://www.irs.gov/pub/irs-prior/i1040sca--2017.pdf#page=14
diff --git a/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/reduction/reducible.yaml b/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/reduction/reducible.yaml
new file mode 100644
index 00000000000..cbbd3aa09a4
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/reduction/reducible.yaml
@@ -0,0 +1,30 @@
+description: Virginia reduced the applicable itemized deductions by the following deductions to compute the itemized deductions reduction amount.
+values:
+  2013-01-01:
+    - medical_expense_deduction
+    - investment_interest_expense
+    - gambling_losses
+    - casualty_loss_deduction
+metadata:
+  unit: list
+  period: year
+  label: Virginia itemized deductions reduction reducible deduction sources
+  reference:
+    - title: 2020 Virginia Schedule A Itemized Deductions
+      href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2020/schedule-and-instructions-2020.pdf#page=1
+    - title: 2021 Virginia Schedule A Itemized Deductions
+      href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2021/schedule-2021.pdf#page=2
+    - title: 2022 Virginia Schedule A Itemized Deductions
+      href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2022/schedule-2022.pdf#page=2
+    - title: 2019 Instructions for Virginia Schedule A Itemized Deductions
+      href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2019-schedule-a-instructions.pdf#page=2
+    - title: 2013 Instruction 1040 Schedule A
+      href: https://www.irs.gov/pub/irs-prior/i1040sca--2013.pdf#page=14
+    - title: 2014 Instruction 1040 Schedule A
+      href: https://www.irs.gov/pub/irs-prior/i1040sca--2014.pdf#page=13
+    - title: 2015 Instruction 1040 Schedule A
+      href: https://www.irs.gov/pub/irs-prior/i1040sca--2015.pdf#page=13
+    - title: 2016 Instructions for Schedule A (Form 1040)
+      href: https://www.irs.gov/pub/irs-prior/i1040sca--2016.pdf#page=13
+    - title: 2017 Instructions for Schedule A (Form 1040)
+      href: https://www.irs.gov/pub/irs-prior/i1040sca--2017.pdf#page=14
diff --git a/policyengine_us/parameters/gov/states/va/tax/income/deductions/standard.yaml b/policyengine_us/parameters/gov/states/va/tax/income/deductions/standard.yaml
index e864712f592..bcbaec57c0f 100644
--- a/policyengine_us/parameters/gov/states/va/tax/income/deductions/standard.yaml
+++ b/policyengine_us/parameters/gov/states/va/tax/income/deductions/standard.yaml
@@ -25,6 +25,6 @@ SEPARATE:
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 4_500
   2022-01-01: 8_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 4_500
   2022-01-01: 8_000
diff --git a/policyengine_us/parameters/gov/states/va/tax/income/filing_requirement.yaml b/policyengine_us/parameters/gov/states/va/tax/income/filing_requirement.yaml
index 61e2d863de9..061d0767526 100644
--- a/policyengine_us/parameters/gov/states/va/tax/income/filing_requirement.yaml
+++ b/policyengine_us/parameters/gov/states/va/tax/income/filing_requirement.yaml
@@ -22,5 +22,5 @@ SEPARATE:
   2021-01-01: 11_950
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 11_950
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 11_950
diff --git a/policyengine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/threshold.yaml b/policyengine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/threshold.yaml
index 2ad0ee10972..18f3de3bcb1 100644
--- a/policyengine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/threshold.yaml
+++ b/policyengine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/threshold.yaml
@@ -22,5 +22,5 @@ SEPARATE:
   2021-01-01: 75_000
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 50_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 50_000  
diff --git a/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/csrs/reduction/end.yaml b/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/csrs/reduction/end.yaml
index 9aa5946231a..7196daf82d9 100644
--- a/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/csrs/reduction/end.yaml
+++ b/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/csrs/reduction/end.yaml
@@ -19,7 +19,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 55_000
   2022-01-01: 60_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 55_000
   2022-01-01: 60_000
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/csrs/reduction/start.yaml b/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/csrs/reduction/start.yaml
index 59d64841dc7..3e49f7ba496 100644
--- a/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/csrs/reduction/start.yaml
+++ b/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/csrs/reduction/start.yaml
@@ -19,7 +19,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 45_000
   2022-01-01: 50_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 45_000
   2022-01-01: 50_000
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/social_security/reduction/end.yaml b/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/social_security/reduction/end.yaml
index dfa0ca2317d..b2a50e8128b 100644
--- a/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/social_security/reduction/end.yaml
+++ b/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/social_security/reduction/end.yaml
@@ -19,7 +19,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 55_000
   2022-01-01: 60_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 55_000
   2022-01-01: 60_000
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/social_security/reduction/start.yaml b/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/social_security/reduction/start.yaml
index 92e10d4e4fe..f1a6d62ad9b 100644
--- a/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/social_security/reduction/start.yaml
+++ b/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/social_security/reduction/start.yaml
@@ -19,7 +19,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 45_000
   2022-01-01: 50_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 45_000
   2022-01-01: 50_000
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/vt/tax/income/credits/cdcc/low_income/income_threshold.yaml b/policyengine_us/parameters/gov/states/vt/tax/income/credits/cdcc/low_income/income_threshold.yaml
index 5abb771e25b..16b04ed5fc5 100644
--- a/policyengine_us/parameters/gov/states/vt/tax/income/credits/cdcc/low_income/income_threshold.yaml
+++ b/policyengine_us/parameters/gov/states/vt/tax/income/credits/cdcc/low_income/income_threshold.yaml
@@ -14,7 +14,7 @@ JOINT:
   2005-01-01: 40_000
 HEAD_OF_HOUSEHOLD:
   2005-01-01: 30_000
-WIDOW:
+SURVIVING_SPOUSE:
   2005-01-01: 30_000
 SINGLE:
   2005-01-01: 30_000
diff --git a/policyengine_us/parameters/gov/states/vt/tax/income/deductions/standard/base.yaml b/policyengine_us/parameters/gov/states/vt/tax/income/deductions/standard/base.yaml
index a3514df0e50..0749fa75c23 100644
--- a/policyengine_us/parameters/gov/states/vt/tax/income/deductions/standard/base.yaml
+++ b/policyengine_us/parameters/gov/states/vt/tax/income/deductions/standard/base.yaml
@@ -20,7 +20,7 @@ JOINT:
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 9_500
   2022-01-01: 9_800
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 12_700
   2022-01-01: 13_050
 SINGLE:
diff --git a/policyengine_us/parameters/gov/states/wi/tax/income/additions/capital_loss/limit.yaml b/policyengine_us/parameters/gov/states/wi/tax/income/additions/capital_loss/limit.yaml
index 18d3789695a..c27d11215a9 100644
--- a/policyengine_us/parameters/gov/states/wi/tax/income/additions/capital_loss/limit.yaml
+++ b/policyengine_us/parameters/gov/states/wi/tax/income/additions/capital_loss/limit.yaml
@@ -17,7 +17,7 @@ SINGLE:
 JOINT:
   2021-01-01: 500
   2023-01-01: 3_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 500
   2023-01-01: 3_000
 SEPARATE:
diff --git a/policyengine_us/parameters/gov/states/wi/tax/income/deductions/standard/max.yaml b/policyengine_us/parameters/gov/states/wi/tax/income/deductions/standard/max.yaml
index aa31c089ccf..ce70e951867 100644
--- a/policyengine_us/parameters/gov/states/wi/tax/income/deductions/standard/max.yaml
+++ b/policyengine_us/parameters/gov/states/wi/tax/income/deductions/standard/max.yaml
@@ -15,7 +15,7 @@ JOINT:
   2021-01-01: 20_730
   2022-01-01: 21_820
   2023-01-01: 23_620
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 20_730
   2022-01-01: 21_820
   2023-01-01: 23_620
diff --git a/policyengine_us/parameters/gov/states/wi/tax/income/subtractions/retirement_income/max_agi.yaml b/policyengine_us/parameters/gov/states/wi/tax/income/subtractions/retirement_income/max_agi.yaml
index 0976f467eb9..212c6e3e89e 100644
--- a/policyengine_us/parameters/gov/states/wi/tax/income/subtractions/retirement_income/max_agi.yaml
+++ b/policyengine_us/parameters/gov/states/wi/tax/income/subtractions/retirement_income/max_agi.yaml
@@ -16,7 +16,7 @@ SINGLE:
   2021-01-01: 15_000
 JOINT:
   2021-01-01: 30_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 15_000
 SEPARATE:
   2021-01-01:  15_000
diff --git a/policyengine_us/parameters/gov/states/wi/tax/income/subtractions/unemployment_compensation/income_phase_out/base.yaml b/policyengine_us/parameters/gov/states/wi/tax/income/subtractions/unemployment_compensation/income_phase_out/base.yaml
index ed7616eabfe..e94e04cc2a8 100644
--- a/policyengine_us/parameters/gov/states/wi/tax/income/subtractions/unemployment_compensation/income_phase_out/base.yaml
+++ b/policyengine_us/parameters/gov/states/wi/tax/income/subtractions/unemployment_compensation/income_phase_out/base.yaml
@@ -15,7 +15,7 @@ SINGLE:
 JOINT:
   values:
     2021-01-01: 18_000
-WIDOW:
+SURVIVING_SPOUSE:
   values:
     2021-01-01: 18_000
 SEPARATE:
diff --git a/policyengine_us/parameters/gov/states/wv/tax/income/credits/liftc/fpg_percent.yaml b/policyengine_us/parameters/gov/states/wv/tax/income/credits/liftc/fpg_percent.yaml
index 0c56d57b6dc..bb6a56ddbdc 100644
--- a/policyengine_us/parameters/gov/states/wv/tax/income/credits/liftc/fpg_percent.yaml
+++ b/policyengine_us/parameters/gov/states/wv/tax/income/credits/liftc/fpg_percent.yaml
@@ -20,7 +20,7 @@ HEAD_OF_HOUSEHOLD:
   2007-01-01: 1
 JOINT:
   2007-01-01: 1
-WIDOW:
+SURVIVING_SPOUSE:
   2007-01-01: 1
 SEPARATE:
   2007-01-01: 0.5
diff --git a/policyengine_us/parameters/gov/states/wv/tax/income/subtractions/low_income_earned_income/amount.yaml b/policyengine_us/parameters/gov/states/wv/tax/income/subtractions/low_income_earned_income/amount.yaml
index e7651b82230..57514a0578a 100644
--- a/policyengine_us/parameters/gov/states/wv/tax/income/subtractions/low_income_earned_income/amount.yaml
+++ b/policyengine_us/parameters/gov/states/wv/tax/income/subtractions/low_income_earned_income/amount.yaml
@@ -19,7 +19,7 @@ HEAD_OF_HOUSEHOLD:
   2021-01-01: 10_000
 JOINT:
   2021-01-01: 10_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 10_000
 SEPARATE:
   2021-01-01: 5_000
diff --git a/policyengine_us/parameters/gov/states/wv/tax/income/subtractions/low_income_earned_income/income_limit.yaml b/policyengine_us/parameters/gov/states/wv/tax/income/subtractions/low_income_earned_income/income_limit.yaml
index 9c7536c4003..6d3443549bf 100644
--- a/policyengine_us/parameters/gov/states/wv/tax/income/subtractions/low_income_earned_income/income_limit.yaml
+++ b/policyengine_us/parameters/gov/states/wv/tax/income/subtractions/low_income_earned_income/income_limit.yaml
@@ -19,7 +19,7 @@ HEAD_OF_HOUSEHOLD:
   2021-01-01: 10_000
 JOINT:
   2021-01-01: 10_000
-WIDOW:
+SURVIVING_SPOUSE:
   2021-01-01: 10_000
 SEPARATE:
   2021-01-01: 5_000
diff --git a/policyengine_us/parameters/gov/states/wv/tax/income/subtractions/social_security_benefits/income_limit.yaml b/policyengine_us/parameters/gov/states/wv/tax/income/subtractions/social_security_benefits/income_limit.yaml
index eaa33bc7435..7d6027f63a4 100644
--- a/policyengine_us/parameters/gov/states/wv/tax/income/subtractions/social_security_benefits/income_limit.yaml
+++ b/policyengine_us/parameters/gov/states/wv/tax/income/subtractions/social_security_benefits/income_limit.yaml
@@ -23,5 +23,5 @@ SEPARATE:
   2020-01-01: 50_000
 HEAD_OF_HOUSEHOLD:
   2020-01-01: 50_000
-WIDOW:
+SURVIVING_SPOUSE:
   2020-01-01: 50_000  
diff --git a/policyengine_us/tests/policy/baseline/contrib/congress/tlaib/end_child_poverty_act/ecpa_filer_credit.yaml b/policyengine_us/tests/policy/baseline/contrib/congress/tlaib/end_child_poverty_act/ecpa_filer_credit.yaml
index a370451025e..b2fd954926e 100644
--- a/policyengine_us/tests/policy/baseline/contrib/congress/tlaib/end_child_poverty_act/ecpa_filer_credit.yaml
+++ b/policyengine_us/tests/policy/baseline/contrib/congress/tlaib/end_child_poverty_act/ecpa_filer_credit.yaml
@@ -7,7 +7,7 @@
     gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.amount.SINGLE: 600
     gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.amount.SEPARATE: 600
     gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.amount.HEAD_OF_HOUSEHOLD: 600
-    gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.amount.WIDOW: 600
+    gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.amount.SURVIVING_SPOUSE: 600
     gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.eligibility.min_age: 19
     gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.eligibility.max_age: 64
     gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.phase_out.rate: 0.05
@@ -15,7 +15,7 @@
     gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.phase_out.start.SINGLE: 20_000
     gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.phase_out.start.SEPARATE: 20_000
     gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.phase_out.start.HEAD_OF_HOUSEHOLD: 20_000
-    gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.phase_out.start.WIDOW: 20_000
+    gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.phase_out.start.SURVIVING_SPOUSE: 20_000
     # Household.
     people:
       head:
diff --git a/policyengine_us/tests/policy/baseline/contrib/congress/tlaib/end_child_poverty_act/integration.yaml b/policyengine_us/tests/policy/baseline/contrib/congress/tlaib/end_child_poverty_act/integration.yaml
index 10df254ff55..9caffdd82cc 100644
--- a/policyengine_us/tests/policy/baseline/contrib/congress/tlaib/end_child_poverty_act/integration.yaml
+++ b/policyengine_us/tests/policy/baseline/contrib/congress/tlaib/end_child_poverty_act/integration.yaml
@@ -8,7 +8,7 @@
     gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.amount.SINGLE: 600
     gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.amount.SEPARATE: 600
     gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.amount.HEAD_OF_HOUSEHOLD: 600
-    gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.amount.WIDOW: 600
+    gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.amount.SURVIVING_SPOUSE: 600
     gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.eligibility.min_age: 19
     gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.eligibility.max_age: 64
     gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.phase_out.rate: 0.05
@@ -16,7 +16,7 @@
     gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.phase_out.start.SINGLE: 20_000
     gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.phase_out.start.SEPARATE: 20_000
     gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.phase_out.start.HEAD_OF_HOUSEHOLD: 20_000
-    gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.phase_out.start.WIDOW: 20_000
+    gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.phase_out.start.SURVIVING_SPOUSE: 20_000
     # Household.
     people:
       head:
diff --git a/policyengine_us/tests/policy/baseline/gov/irs/credits/earned_income/eitc_agi_limit_integration.yaml b/policyengine_us/tests/policy/baseline/gov/irs/credits/earned_income/eitc_agi_limit_integration.yaml
index f24a3cf0972..971d9950505 100644
--- a/policyengine_us/tests/policy/baseline/gov/irs/credits/earned_income/eitc_agi_limit_integration.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/irs/credits/earned_income/eitc_agi_limit_integration.yaml
@@ -61,7 +61,7 @@
   absolute_error_margin: 4 # We're a bit off.
   input:
     eitc_child_count: 3
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     eitc_agi_limit: 51_464
 
diff --git a/policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gross_income/tax_unit_ss_combined_income_excess.yaml b/policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gross_income/tax_unit_ss_combined_income_excess.yaml
index ebfa9827f48..7db26395bf3 100644
--- a/policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gross_income/tax_unit_ss_combined_income_excess.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gross_income/tax_unit_ss_combined_income_excess.yaml
@@ -66,7 +66,7 @@
   period: 2022
   input:
     tax_unit_combined_income_for_social_security_taxability: 80_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     tax_unit_ss_combined_income_excess: 55_000
 
@@ -74,6 +74,6 @@
   period: 2022
   input:
     tax_unit_combined_income_for_social_security_taxability: 15_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     tax_unit_ss_combined_income_excess: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/irs/tax_unit/head_spouse_count.yaml b/policyengine_us/tests/policy/baseline/gov/irs/tax_unit/head_spouse_count.yaml
index 844335b4158..f85c93d0c46 100644
--- a/policyengine_us/tests/policy/baseline/gov/irs/tax_unit/head_spouse_count.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/irs/tax_unit/head_spouse_count.yaml
@@ -30,6 +30,6 @@
 - name: Widow filers are size 1
   period: 2021
   input:
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     head_spouse_count: 1
diff --git a/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.yaml b/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.yaml
index b455b086083..40367b3a4b5 100644
--- a/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.yaml
@@ -145,7 +145,7 @@
     state_code: NY
     in_nyc: true
     adjusted_gross_income: 15_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     tax_unit_size: 2
   output:
     nyc_household_credit: 60
@@ -157,7 +157,7 @@
     state_code: NY
     in_nyc: true
     adjusted_gross_income: 15_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     tax_unit_size: 4
   output:
     nyc_household_credit: 120
@@ -169,7 +169,7 @@
     state_code: NY
     in_nyc: true
     adjusted_gross_income: 21_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     tax_unit_size: 4
   output:
     nyc_household_credit: 40
@@ -181,7 +181,7 @@
     state_code: NY
     in_nyc: true
     adjusted_gross_income: 22_501
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     tax_unit_size: 4
   output:
     nyc_household_credit: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/al/tax/income/al_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/al/tax/income/al_withheld_income_tax.yaml
index f33be423310..dfc59d2846b 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/al/tax/income/al_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/al/tax/income/al_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 10_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: AL
   output:
     al_withheld_income_tax: 310
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 2_900
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: AL
   output:
     al_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_withheld_income_tax.yaml
index b3d614271e9..502607fc5a7 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 15_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: AR
   output:
     ar_withheld_income_tax: 381.9
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 5_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: AR
   output:
     ar_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/ar_inflation_relief_credit_person.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/ar_inflation_relief_credit_person.yaml
index 5f1496561e7..fb3e90d5cb6 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/ar_inflation_relief_credit_person.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/ar_inflation_relief_credit_person.yaml
@@ -119,7 +119,7 @@
       tax_unit:
         members: [person1, person2]
         ar_files_separately: false
-        filing_status: WIDOW
+        filing_status: SURVIVING_SPOUSE
     households:
       household:
         members: [person1, person2]
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.yaml
index d0dbafd8c29..209f5f5c211 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.yaml
@@ -21,7 +21,7 @@
     tax_units:
       tax_unit:
         members: [person1, person2]
-        filing_status: WIDOW
+        filing_status: SURVIVING_SPOUSE
   output:
     ar_personal_credits_base: 319
 
@@ -48,7 +48,7 @@
     tax_units:
       tax_unit:
         members: [person1, person2]
-        filing_status: WIDOW
+        filing_status: SURVIVING_SPOUSE
   output:
     ar_personal_credits_base: 319
 
@@ -75,7 +75,7 @@
     tax_units:
       tax_unit:
         members: [person1, person2]
-        filing_status: WIDOW
+        filing_status: SURVIVING_SPOUSE
   output:
     ar_personal_credits_base: 203
 
@@ -102,7 +102,7 @@
     tax_units:
       tax_unit:
         members: [person1, person2]
-        filing_status: WIDOW
+        filing_status: SURVIVING_SPOUSE
   output:
     ar_personal_credits_base: 261
 
@@ -135,7 +135,7 @@
     tax_units:
       tax_unit:
         members: [person1, person2, person3]
-        filing_status: WIDOW
+        filing_status: SURVIVING_SPOUSE
   output:
     ar_personal_credits_base: 319
 
@@ -189,6 +189,6 @@
     tax_units:
       tax_unit:
         members: [person1, person2]
-        filing_status: WIDOW
+        filing_status: SURVIVING_SPOUSE
   output:
     ar_personal_credits_base: 203
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/deductions/standard/ar_standard_deduction_joint.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/deductions/standard/ar_standard_deduction_joint.yaml
index 904b115c4de..401732bd3c5 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/deductions/standard/ar_standard_deduction_joint.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/deductions/standard/ar_standard_deduction_joint.yaml
@@ -19,7 +19,7 @@
 - name: AR Standard deduction if surviving spouse
   period: 2022
   input:
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     is_tax_unit_head: true
     state_code: AR
   output:  
diff --git a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/az_filing_status.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/az_filing_status.yaml
index 8425b99429c..6b7b5248ec2 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/az_filing_status.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/az_filing_status.yaml
@@ -2,7 +2,7 @@
   period: 2023
   input:
     state_code: AZ
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     az_filing_status: HEAD_OF_HOUSEHOLD
 
diff --git a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/az_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/az_withheld_income_tax.yaml
index 9efcd9629a3..50ab88c657d 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/az_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/az_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 15_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: AZ
   output:
     az_withheld_income_tax: 52.275
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 12_900
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: AZ
   output:
     az_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_family_tax_credit.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_family_tax_credit.yaml
index 4aae6666ee4..a93f837c546 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_family_tax_credit.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_family_tax_credit.yaml
@@ -42,7 +42,7 @@
   period: 2023
   input:
     state_code: AZ
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     az_family_tax_credit_eligible: true
     tax_unit_size: 4
   output:
diff --git a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_family_tax_credit_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_family_tax_credit_eligible.yaml
index 3bd022e008d..5ffa9729a3f 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_family_tax_credit_eligible.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_family_tax_credit_eligible.yaml
@@ -38,6 +38,16 @@
   output:
     az_family_tax_credit_eligible: true
 
+- name: Family tax credits for widow with 3 dependents ($23000 income)
+  period: 2023
+  input:
+    state_code: AZ
+    filing_status: SURVIVING_SPOUSE
+    az_agi: 23_000
+    tax_unit_dependents: 3
+  output:
+    az_family_tax_credit_eligible: true
+
 - name: Family tax credits for head of household with 5 dependents (no income)
   period: 2023
   input:
diff --git a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_increased_excise_tax_credit_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_increased_excise_tax_credit_eligible.yaml
index 74cc8ca757b..00a18cddf0d 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_increased_excise_tax_credit_eligible.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_increased_excise_tax_credit_eligible.yaml
@@ -70,20 +70,20 @@
   output:
     az_increased_excise_tax_credit_eligible: False
 
-- name: WIDOW with $25,000 agi is eligible for AZ increased excise tax credit
+- name: SURVIVING_SPOUSE with $25,000 agi is eligible for AZ increased excise tax credit
   period: 2023
   input:
     state_code: AZ
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     adjusted_gross_income: 25_000
   output:
     az_increased_excise_tax_credit_eligible: True
 
-- name: WIDOW with $25,001 agi is ineligible for AZ increased excise tax credit
+- name: SURVIVING_SPOUSE with $25,001 agi is ineligible for AZ increased excise tax credit
   period: 2023
   input:
     state_code: AZ
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     adjusted_gross_income: 25_001
   output:
     az_increased_excise_tax_credit_eligible: False
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/alternative_minimum_tax/ca_amt_exemption.yaml b/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/alternative_minimum_tax/ca_amt_exemption.yaml
index 97419747d6d..192771797df 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/alternative_minimum_tax/ca_amt_exemption.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/alternative_minimum_tax/ca_amt_exemption.yaml
@@ -43,7 +43,7 @@
     tax_units:
       tax_unit:
         members: [person1]
-        filing_status: WIDOW
+        filing_status: SURVIVING_SPOUSE
         ca_amti: 390_351
         head_earned: 320_000
     households:
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/ca_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/ca_withheld_income_tax.yaml
index 27cbca55cb0..948bdc59a58 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/ca_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/ca_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 6_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: CA
   output:
     ca_withheld_income_tax: 7.98
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 5_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: CA
   output:
     ca_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/additions/federal_deduction/co_federal_deduction_addback.yaml b/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/additions/federal_deduction/co_federal_deduction_addback.yaml
index 8cdbedd2ccf..ff666daf3d1 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/additions/federal_deduction/co_federal_deduction_addback.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/additions/federal_deduction/co_federal_deduction_addback.yaml
@@ -25,7 +25,7 @@
   input:
     state_code: CO
     co_federal_deduction_addback_required: false
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     itemized_taxable_income_deductions: 40_000
     taxable_income_deductions: 0
   output:
@@ -80,7 +80,7 @@
   input:
     state_code: CO
     co_federal_deduction_addback_required: false
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     itemized_taxable_income_deductions: 0
     taxable_income_deductions: 40_000
   output:
@@ -133,7 +133,7 @@
   input:
     state_code: CO
     co_federal_deduction_addback_required: false
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     itemized_taxable_income_deductions: 40_000
   output:
     co_federal_deduction_addback: 0
@@ -193,7 +193,7 @@
   input:
     state_code: CO
     co_federal_deduction_addback_required: true
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     itemized_taxable_income_deductions: 40_000
   output:
     co_federal_deduction_addback: 10_000
@@ -233,7 +233,7 @@
   input:
     state_code: CO
     co_federal_deduction_addback_required: false
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     taxable_income_deductions: 40_000
   output:
     co_federal_deduction_addback: 0
@@ -294,7 +294,7 @@
   input:
     state_code: CO
     co_federal_deduction_addback_required: true
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     taxable_income_deductions: 22_000
   output:
     co_federal_deduction_addback: 10_000
diff --git a/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/additions/qualified_business_income_deduction/co_qualified_business_income_deduction_addback_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/additions/qualified_business_income_deduction/co_qualified_business_income_deduction_addback_eligible.yaml
index ac8871a66a1..0c6f927af72 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/additions/qualified_business_income_deduction/co_qualified_business_income_deduction_addback_eligible.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/additions/qualified_business_income_deduction/co_qualified_business_income_deduction_addback_eligible.yaml
@@ -39,6 +39,6 @@
   input:
     state_code: CO
     adjusted_gross_income: 500_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     co_qualified_business_income_deduction_addback_required: false
diff --git a/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/co_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/co_withheld_income_tax.yaml
index 8751447f962..12fb2dcccdd 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/co_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/co_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 15_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: CO
   output:
     co_withheld_income_tax: 90.2
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 12_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: CO
   output:
     co_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/ctc/co_ctc.yaml b/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/ctc/co_ctc.yaml
index 45eccd16eed..867c9d90ed5 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/ctc/co_ctc.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/ctc/co_ctc.yaml
@@ -136,7 +136,7 @@
     state_code: CO
     adjusted_gross_income: 25_000
     co_federal_ctc: 1_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     age: 5
   output:
     co_ctc: 600
@@ -147,7 +147,7 @@
     state_code: CO
     adjusted_gross_income: 50_000
     co_federal_ctc: 2_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     age: 4
   output:
     co_ctc: 600
@@ -158,7 +158,7 @@
     state_code: CO
     adjusted_gross_income: 75_000
     co_federal_ctc: 2_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     age: 4
   output:
     co_ctc: 200
@@ -169,7 +169,7 @@
     state_code: CO
     adjusted_gross_income: 85_000
     co_federal_ctc: 2_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     age: 4
   output:
     co_ctc: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/income_qualified_senior_housing/co_income_qualified_senior_housing.yaml b/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/income_qualified_senior_housing/co_income_qualified_senior_housing.yaml
index fea8cbe33a0..e3fc2542504 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/income_qualified_senior_housing/co_income_qualified_senior_housing.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/income_qualified_senior_housing/co_income_qualified_senior_housing.yaml
@@ -102,7 +102,7 @@
   period: 2022
   input:
     state_code: CO
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     adjusted_gross_income: 69_500
     co_income_qualified_senior_housing_credit_eligible: True
   output:
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/add_back/ct_income_tax_phase_out_add_back.yaml b/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/add_back/ct_income_tax_phase_out_add_back.yaml
index 1720dd0b2e4..22e1038ff22 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/add_back/ct_income_tax_phase_out_add_back.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/add_back/ct_income_tax_phase_out_add_back.yaml
@@ -12,7 +12,7 @@
   input:
     state_code: CT
     ct_agi: 155_500
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     ct_income_tax_phase_out_add_back: 400
 
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/credits/ct_personal_credit_rate.yaml b/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/credits/ct_personal_credit_rate.yaml
index 7e6e12c5c4d..1564c47fb8f 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/credits/ct_personal_credit_rate.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/credits/ct_personal_credit_rate.yaml
@@ -40,6 +40,6 @@
   input:
     state_code: CT
     ct_agi: 31_999
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     ct_personal_credit_rate: 0.55
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/ct_income_tax_after_personal_credits.yaml b/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/ct_income_tax_after_personal_credits.yaml
index fc4aee109eb..5092a56e4e7 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/ct_income_tax_after_personal_credits.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/ct_income_tax_after_personal_credits.yaml
@@ -39,7 +39,7 @@
   input:
     state_code: CT
     ct_taxable_income: 40_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     ct_income_tax_phase_out_add_back: 100
     ct_income_tax_recapture: 200
     ct_personal_credit_rate: 1
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/ct_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/ct_withheld_income_tax.yaml
index 911881e3d22..87f41bc569d 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/ct_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/ct_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 17_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: CT
   output:
     ct_withheld_income_tax: 60
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 14_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: CT
   output:
     ct_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/exemptions/ct_personal_exemptions.yaml b/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/exemptions/ct_personal_exemptions.yaml
index 71f5ebfa6e3..ab6660a066b 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/exemptions/ct_personal_exemptions.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/exemptions/ct_personal_exemptions.yaml
@@ -21,6 +21,6 @@
   input:
     state_code: CT
     ct_agi: 54_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     ct_personal_exemptions: 18_000
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/subtractions/tuition/ct_tuition_subtraction.yaml b/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/subtractions/tuition/ct_tuition_subtraction.yaml
index 19a78f6a443..a3e51a283b0 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/subtractions/tuition/ct_tuition_subtraction.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/subtractions/tuition/ct_tuition_subtraction.yaml
@@ -39,7 +39,7 @@
   input:
     state_code: CT
     qualified_tuition_expenses: 1_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     ct_tuition_subtraction: 1_000
 
@@ -48,7 +48,7 @@
   input:
     state_code: CT
     qualified_tuition_expenses: 7_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     ct_tuition_subtraction: 5_000
 
diff --git a/policyengine_us/tests/policy/baseline/gov/states/dc/tax/income/dc_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/dc/tax/income/dc_withheld_income_tax.yaml
index 92dd5f51ff9..d34d4bc2c2d 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/dc/tax/income/dc_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/dc/tax/income/dc_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 15_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: DC
   output:
     dc_withheld_income_tax: 82
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 12_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: DC
   output:
     dc_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/de/tax/income/de_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/de/tax/income/de_withheld_income_tax.yaml
index 20b2aac109f..cffa7e7678c 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/de/tax/income/de_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/de/tax/income/de_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 15_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: DE
   output:
     de_withheld_income_tax: 345
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 5_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: DE
   output:
     de_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/de/tax/income/integration.yaml b/policyengine_us/tests/policy/baseline/gov/states/de/tax/income/integration.yaml
index cd3b89d849f..eac54e99a1c 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/de/tax/income/integration.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/de/tax/income/integration.yaml
@@ -154,3 +154,28 @@
         state_fips: 10  # DE
   output:  # expected results from patched TAXSIM35 2024-03-07 version
     de_income_tax: 6585.82
+
+- name: Tax unit with taxsimid 91040 in f21.its.csv and f21.ots.csv
+  absolute_error_margin: 0.01
+  period: 2021
+  input:
+    people:
+      person1:
+        age: 62
+        employment_income: 129_010
+        taxable_interest_income: 11_010
+        taxable_private_pension_income: 6_000
+        social_security_retirement: 24_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        premium_tax_credit: 0  # not in TAXSIM35
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_fips: 10  # DE
+  output:  # expected results from patched TAXSIM35 2024-03-23 version
+    de_income_tax: 7361.32
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/exemptions/ga_exemptions.yaml b/policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/exemptions/ga_exemptions.yaml
index ba6d1b7fd1e..e3c57131f18 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/exemptions/ga_exemptions.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/exemptions/ga_exemptions.yaml
@@ -37,7 +37,7 @@
 - name: Widow filer
   period: 2021
   input:
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     tax_unit_dependents: 1
     state_code: GA
   output:
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/ga_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/ga_withheld_income_tax.yaml
index eb7ee28d10f..84c19973cb0 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/ga_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/ga_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 7_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: GA
   output:
     ga_withheld_income_tax: 24.5
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 5_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: GA
   output:
     ga_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/hi_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/hi_withheld_income_tax.yaml
index 90cad07962e..cf7502cb8ab 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/hi_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/hi_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 5_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: HI
   output:
     hi_withheld_income_tax: 46.4
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 2_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: HI
   output:
     hi_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_withheld_income_tax.yaml
index a3e278c0cca..95bb9140793 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 5_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: IA
   output:
     ia_withheld_income_tax: 12.766
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 2_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: IA
   output:
     ia_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/id/tax/income/deductions/retirement_benefits/id_retirement_benefits_deduction.yaml b/policyengine_us/tests/policy/baseline/gov/states/id/tax/income/deductions/retirement_benefits/id_retirement_benefits_deduction.yaml
index 0c6ad64a071..9fbaecc21d3 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/id/tax/income/deductions/retirement_benefits/id_retirement_benefits_deduction.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/id/tax/income/deductions/retirement_benefits/id_retirement_benefits_deduction.yaml
@@ -95,7 +95,7 @@
     tax_units:
       tax_unit:
         members: [person1, person2]
-        filing_status: WIDOW 
+        filing_status: SURVIVING_SPOUSE 
     households:
       household:
         members: [person1, person2]
diff --git a/policyengine_us/tests/policy/baseline/gov/states/id/tax/income/id_income_tax_before_non_refundable_credits.yaml b/policyengine_us/tests/policy/baseline/gov/states/id/tax/income/id_income_tax_before_non_refundable_credits.yaml
index 07fb3899c46..a28782b2651 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/id/tax/income/id_income_tax_before_non_refundable_credits.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/id/tax/income/id_income_tax_before_non_refundable_credits.yaml
@@ -30,7 +30,7 @@
   input:
     state_code: ID
     id_taxable_income: 10_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     id_income_tax_before_non_refundable_credits: 233.91
 
@@ -67,7 +67,7 @@
   input:
     state_code: ID
     id_taxable_income: 16_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     id_income_tax_before_non_refundable_credits: 554.14
 
@@ -121,7 +121,7 @@
   input:
     state_code: ID
     id_taxable_income: 10_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     id_income_tax_before_non_refundable_credits: 59.218
 
@@ -130,7 +130,7 @@
   input:
     state_code: ID
     id_taxable_income: 1_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     id_income_tax_before_non_refundable_credits: 0
 
diff --git a/policyengine_us/tests/policy/baseline/gov/states/id/tax/income/id_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/id/tax/income/id_withheld_income_tax.yaml
index 784237a8737..e2205c6c020 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/id/tax/income/id_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/id/tax/income/id_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 20_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: ID
   output:
     id_withheld_income_tax: 209.205
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 12_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: ID
   output:
     id_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/il/tax/income/il_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/il/tax/income/il_withheld_income_tax.yaml
index 34a6b687213..090a1c6e076 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/il/tax/income/il_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/il/tax/income/il_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 15_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: IL
   output:
     il_withheld_income_tax: 622.4625
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 2_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: IL
   output:
     il_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/in/tax/income/in_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/in/tax/income/in_withheld_income_tax.yaml
index b7615ff0a61..d45fe496845 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/in/tax/income/in_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/in/tax/income/in_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 15_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: IN
   output:
     in_withheld_income_tax: 452.2
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 800
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: IN
   output:
     in_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_withheld_income_tax.yaml
index 7e8bb15cb36..25885aad431 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 15_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: KS
   output:
     ks_withheld_income_tax: 356.5
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 3_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: KS
   output:
     ks_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/integration.yaml b/policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/integration.yaml
index b73053594e8..2915c9f8ea5 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/integration.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/integration.yaml
@@ -266,3 +266,32 @@
   output:  # expected results from patched TAXSIM35 2024-03-16 version
     ky_pension_income_exclusion: [12000, 0]
     ky_income_tax: 1626.50
+
+- name: KY married couple with mortgage interest on their jointly owned home
+  absolute_error_margin: 0.01
+  period: 2021
+  input:
+    people:
+      person1:
+        age: 50
+        employment_income: 80_000
+        mortgage_interest:  3_000
+      person2:
+        age: 50
+        employment_income: 20_000
+        mortgage_interest:  3_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_fips: 21  # KY
+  output:
+    ky_tax_unit_itemizes: true
+    ky_itemized_deductions_indiv: [4_800 , 1_200]
+    ky_standard_deduction_indiv:  [2_690 , 2_690]
+    ky_deductions_indiv:          [4_800 , 1_200] # this is the correct result
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/ky_tax_unit_itemizes.yaml b/policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/ky_tax_unit_itemizes.yaml
new file mode 100644
index 00000000000..61e2b2788fc
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/ky_tax_unit_itemizes.yaml
@@ -0,0 +1,51 @@
+- name: Itemized over standard
+  period: 2022
+  input:
+    ky_itemized_deductions_indiv: 1_000
+    ky_standard_deduction_indiv: 900
+    state_code: KY
+  output:
+    ky_tax_unit_itemizes: true
+
+- name: Itemized under standard
+  period: 2022
+  input:
+    ky_itemized_deductions_indiv: 800
+    ky_standard_deduction_indiv: 900
+    state_code: KY
+  output:
+    ky_tax_unit_itemizes: false
+
+- name: Itemized over standard, multiple people
+  period: 2022
+  input:
+    people:
+      person1:
+        ky_itemized_deductions_indiv: 1_000
+        ky_standard_deduction_indiv: 500
+      person2:
+        ky_itemized_deductions_indiv: 200
+        ky_standard_deduction_indiv: 300
+    households:
+      household:
+        members: [person1, person2]
+        state_code: KY
+  output:
+    ky_tax_unit_itemizes: true
+
+- name: Itemized under standard, multiple people
+  period: 2022
+  input:
+    people:
+      person1:
+        ky_itemized_deductions_indiv: 1_000
+        ky_standard_deduction_indiv: 500
+      person2:
+        ky_itemized_deductions_indiv: 200
+        ky_standard_deduction_indiv: 1_300
+    households:
+      household:
+        members: [person1, person2]
+        state_code: KY
+  output:
+    ky_tax_unit_itemizes: false
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/ky_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/ky_withheld_income_tax.yaml
index 7f8f903e642..2b062085693 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/ky_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/ky_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 15_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: KY
   output:
     ky_withheld_income_tax: 611.5
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 2_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: KY
   output:
     ky_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/la_income_tax_before_non_refundable_credits.yaml b/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/la_income_tax_before_non_refundable_credits.yaml
index 0c771c84aae..0bcd177c358 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/la_income_tax_before_non_refundable_credits.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/la_income_tax_before_non_refundable_credits.yaml
@@ -26,7 +26,7 @@
   input:
     la_taxable_income: 20_000
     state_code: LA
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     # Output from the LA taxtables
     la_income_tax_before_non_refundable_credits: 220
@@ -39,7 +39,7 @@
     # In the tax table, 5 exemptions equal to an exemption amount of 12,000
     la_exemptions: 12_000
     state_code: LA
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     # Output from the LA taxtables
     la_income_tax_before_non_refundable_credits: 160
diff --git a/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/la_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/la_withheld_income_tax.yaml
index e7b215213c8..5e495ede05f 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/la_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/la_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 15_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: LA
   output:
     la_withheld_income_tax: 37.925
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 12_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: LA
   output:
     la_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/ma_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/ma_withheld_income_tax.yaml
index c8f11e6f43c..a3577551b08 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/ma_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/ma_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 10_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: MA
   output:
     ma_withheld_income_tax: 280
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 4_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: MA
   output:
     ma_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/credits/senior_tax/md_senior_tax_credit.yaml b/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/credits/senior_tax/md_senior_tax_credit.yaml
index 4d0a92820cb..cb09eec98f4 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/credits/senior_tax/md_senior_tax_credit.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/credits/senior_tax/md_senior_tax_credit.yaml
@@ -66,7 +66,7 @@
 - name: Widow eligible.
   period: 2023
   input:
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     adjusted_gross_income: 149_999
     state_code: MD
     age_head: 65
@@ -76,7 +76,7 @@
 - name: Head of household no spouse eligible.
   period: 2023
   input:
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     adjusted_gross_income: 149_999
     state_code: MD
     age_head: 65
@@ -86,7 +86,7 @@
 - name: Head of household with spouse both aged eligible.
   period: 2023
   input:
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     adjusted_gross_income: 149_999
     state_code: MD
     age_head: 65
@@ -97,7 +97,7 @@
 - name: Head of household with spouse one aged eligible.
   period: 2023
   input:
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     adjusted_gross_income: 149_999
     state_code: MD
     age_head: 65
diff --git a/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/md_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/md_withheld_income_tax.yaml
index 8df85c4a86b..5adbe7c793c 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/md_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/md_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 5_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: MD
   output:
     md_withheld_income_tax: 76
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 2_300
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: MD
   output:
     md_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/property_tax_fairness_credit/me_property_tax_fairness_credit.yaml b/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/property_tax_fairness_credit/me_property_tax_fairness_credit.yaml
index 987dbe27e5f..f6d08d67e59 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/property_tax_fairness_credit/me_property_tax_fairness_credit.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/property_tax_fairness_credit/me_property_tax_fairness_credit.yaml
@@ -99,7 +99,7 @@
   input:
     rent: 100_000
     real_estate_taxes: 0
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     me_property_tax_fairness_credit_eligible: true
     ctc_qualifying_children: 0
     utilities_included_in_rent: true
diff --git a/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/me_income_tax_before_credits.yaml b/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/me_income_tax_before_credits.yaml
index e03f045b926..d8ec692d14a 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/me_income_tax_before_credits.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/me_income_tax_before_credits.yaml
@@ -102,7 +102,7 @@
   period: 2022
   input:
     me_taxable_income: 110_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: ME
   output:
    # .058*46000 + .0675*(108900-46000) + .0715*(110000-108900) = 6992.4
@@ -152,7 +152,7 @@
   period: 2023
   input:
     me_taxable_income: 120_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: ME
   output:
    # .058*49050 + .0675*(116100-49050) + .0715*(120000-116100) = 7649.625
diff --git a/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/me_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/me_withheld_income_tax.yaml
index 6ba3300df75..424761ece50 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/me_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/me_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 15_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: ME
   output:
     me_withheld_income_tax: 118.9
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 12_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: ME
   output:
     me_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/taxable_income/deductions/me_deduction_phaseout_percentage.yaml b/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/taxable_income/deductions/me_deduction_phaseout_percentage.yaml
index 9bcaabeaa52..719db773908 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/taxable_income/deductions/me_deduction_phaseout_percentage.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/taxable_income/deductions/me_deduction_phaseout_percentage.yaml
@@ -54,7 +54,7 @@
   input:
     state_code: ME
     me_agi: 171_699
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     me_deduction_phaseout_percentage: 0
 
@@ -98,13 +98,13 @@
   output:
     me_deduction_phaseout_percentage: 0.16 # (195,700-171,700)/150,000
 
-- name: Phaseout percent is (income - phaseout_start) / phaseout_width for widow filer with income above phaseout start.
+- name: Phaseout percent is (income - phaseout_start) / phaseout_width for SURVIVING_SPOUSE filer with income above phaseout start.
   period: 2022
   absolute_error_margin: 0
   input:
     state_code: ME
     me_agi: 195_700
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     me_deduction_phaseout_percentage: 0.16 # (195,700-171,700)/150,000
 
@@ -154,6 +154,6 @@
   input:
     state_code: ME
     me_agi: 321_701
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     me_deduction_phaseout_percentage: 1
diff --git a/policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/deductions/standard/tier_two/mi_standard_deduction_tier_two.yaml b/policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/deductions/standard/tier_two/mi_standard_deduction_tier_two.yaml
index 7e553c061a0..860abea9e3a 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/deductions/standard/tier_two/mi_standard_deduction_tier_two.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/deductions/standard/tier_two/mi_standard_deduction_tier_two.yaml
@@ -11,7 +11,7 @@
         mi_standard_deduction_tier_two_eligible: true
         mi_standard_deduction_tier_two_increase_eligible_people: 0
         members: [person1]
-        filing_status: WIDOW
+        filing_status: SURVIVING_SPOUSE
     household:
       members: [person1]
       state_code: MI
diff --git a/policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/mi_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/mi_withheld_income_tax.yaml
index 04dd64e3158..74b84043ef5 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/mi_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/mi_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 30_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: MI
   output:
     mi_withheld_income_tax: 1_275
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 0
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: MI
   output:
     mi_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_withheld_income_tax.yaml
index b75471bc61c..7fdcc800957 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 15_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: MN
   output:
     mn_withheld_income_tax: 112.35
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 12_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: MN
   output:
     mn_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/mo_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/mo_withheld_income_tax.yaml
index 2193b112e93..d675f99e0e8 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/mo_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/mo_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 15_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: MO
   output:
     mo_withheld_income_tax: 35.395
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 12_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: MO
   output:
     mo_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/deductions/standard/ms_standard_deduction_joint.yaml b/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/deductions/standard/ms_standard_deduction_joint.yaml
index 398093f72c8..bb0366733d8 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/deductions/standard/ms_standard_deduction_joint.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/deductions/standard/ms_standard_deduction_joint.yaml
@@ -19,7 +19,7 @@
 - name: MS Standard deduction if widow filter
   period: 2020
   input:
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: MS
     is_tax_unit_head: true
   output:  
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/exemptions/ms_regular_exemption.yaml b/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/exemptions/ms_regular_exemption.yaml
index 573779c3ac3..4461c9942b7 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/exemptions/ms_regular_exemption.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/exemptions/ms_regular_exemption.yaml
@@ -26,7 +26,7 @@
   period: 2020
   input:
     state_code: MS
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     ms_regular_exemption: 12_000
 
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/ms_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/ms_withheld_income_tax.yaml
index f036c05ab70..cb8d6b1bacd 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/ms_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/ms_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 15_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: MS
   output:
     ms_withheld_income_tax: 335
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 7_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: MS
   output:
     ms_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_indiv.yaml b/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_indiv.yaml
index a72ba380fe1..cbea8712f60 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_indiv.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_indiv.yaml
@@ -12,7 +12,7 @@
   input:
     state_code: MT
     mt_agi: 8_000
-    state_filing_status_if_married_filing_separately_on_same_return: WIDOW
+    state_filing_status_if_married_filing_separately_on_same_return: SURVIVING_SPOUSE
   output:
     mt_standard_deduction_indiv: 2_140
 
diff --git a/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_joint.yaml b/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_joint.yaml
index 3053458703d..230785e1c00 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_joint.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_joint.yaml
@@ -12,7 +12,7 @@
   input:
     state_code: MT
     mt_agi: 8_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     mt_standard_deduction_joint: 2_140
 
diff --git a/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_withheld_income_tax.yaml
index 373a109bc70..b7a121aeeaa 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 7_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: MT
   output:
     mt_withheld_income_tax: 19.1
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 5_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: MT
   output:
     mt_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/nc_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/nc_withheld_income_tax.yaml
index a371c78255e..5a65ab33850 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/nc_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/nc_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 20_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: NC
   output:
     nc_withheld_income_tax: 361.775
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 12_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: NC
   output:
     nc_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nd/tax/income/nd_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/nd/tax/income/nd_withheld_income_tax.yaml
index 1afefa3b322..dc294b91cdc 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/nd/tax/income/nd_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/nd/tax/income/nd_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 15_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: ND
   output:
     nd_withheld_income_tax: 22.55
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 12_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: ND
   output:
     nd_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ne/tax/income/ne_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/ne/tax/income/ne_withheld_income_tax.yaml
index 9c82b6fc2cb..016175e5e52 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ne/tax/income/ne_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ne/tax/income/ne_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 9_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: NE
   output:
     ne_withheld_income_tax: 40.59
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 7_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: NE
   output:
     ne_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nh/tax/income/exemptions/nh_base_exemption.yaml b/policyengine_us/tests/policy/baseline/gov/states/nh/tax/income/exemptions/nh_base_exemption.yaml
index d24bdc0f2aa..45c1677413f 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/nh/tax/income/exemptions/nh_base_exemption.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/nh/tax/income/exemptions/nh_base_exemption.yaml
@@ -34,6 +34,6 @@
   period: 2022
   input:
     state_code: NH
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     nh_base_exemption: 2_400
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exclusions/nj_pension_retirement_exclusion.yaml b/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exclusions/nj_pension_retirement_exclusion.yaml
index c7764163043..655af1351e1 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exclusions/nj_pension_retirement_exclusion.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exclusions/nj_pension_retirement_exclusion.yaml
@@ -235,7 +235,7 @@
       tax_unit:
         members: [person1]
         adjusted_gross_income: 100_000
-        filing_status: WIDOW
+        filing_status: SURVIVING_SPOUSE
     households:
       household:
         members: [person1]
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exemptions/nj_regular_exemption.yaml b/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exemptions/nj_regular_exemption.yaml
index 6950ee65d64..6e059f9a377 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exemptions/nj_regular_exemption.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exemptions/nj_regular_exemption.yaml
@@ -26,7 +26,7 @@
   period: 2022
   input:
     state_code: NJ
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     nj_regular_exemption: 1_000
 
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/main/nj_main_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/main/nj_main_income_tax.yaml
index ea5b8d9da9b..c5931c1d11f 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/main/nj_main_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/main/nj_main_income_tax.yaml
@@ -42,7 +42,7 @@
   period: 2022
   input:
     nj_taxable_income: 1_100_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: NJ
   output:
     # $72,657.60 + .1075 * (1,100,000-1,000,000) = 83,407.50
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/nj_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/nj_withheld_income_tax.yaml
index c5fcaa821ca..a2a934d43c9 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/nj_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/nj_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 15_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: NJ
   output:
     nj_withheld_income_tax: 196
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 500
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: NJ
   output:
     nj_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/deductions/nm_medical_care_expense_deduction.yaml b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/deductions/nm_medical_care_expense_deduction.yaml
index 19e5a23aa01..b67fcde154f 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/deductions/nm_medical_care_expense_deduction.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/deductions/nm_medical_care_expense_deduction.yaml
@@ -154,7 +154,7 @@
     state_code: NM
     adjusted_gross_income: 10_000
     medical_out_of_pocket_expenses: 1_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     nm_medical_care_expense_deduction: 250
 
@@ -164,7 +164,7 @@
     state_code: NM
     adjusted_gross_income: 30_000
     medical_out_of_pocket_expenses: 1_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     nm_medical_care_expense_deduction: 250
 
@@ -174,7 +174,7 @@
     state_code: NM
     adjusted_gross_income: 50_000
     medical_out_of_pocket_expenses: 1_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     nm_medical_care_expense_deduction: 150
 
@@ -184,7 +184,7 @@
     state_code: NM
     adjusted_gross_income: 70_000
     medical_out_of_pocket_expenses: 1_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     nm_medical_care_expense_deduction: 150
 
@@ -194,7 +194,7 @@
     state_code: NM
     adjusted_gross_income: 80_000
     medical_out_of_pocket_expenses: 1_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     nm_medical_care_expense_deduction: 100
 
@@ -344,7 +344,7 @@
     state_code: NM
     adjusted_gross_income: 30_000
     medical_out_of_pocket_expenses: 1_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     nm_medical_care_expense_deduction: 0
 
@@ -354,7 +354,7 @@
     state_code: NM
     adjusted_gross_income: 70_000
     medical_out_of_pocket_expenses: 1_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     nm_medical_care_expense_deduction: 0
 
@@ -364,7 +364,7 @@
     state_code: NM
     adjusted_gross_income: 80_000
     medical_out_of_pocket_expenses: 1_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     nm_medical_care_expense_deduction: 0
 
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_blind_and_aged_exemption.yaml b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_blind_and_aged_exemption.yaml
index 57f4fc3fc53..5ac031ad814 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_blind_and_aged_exemption.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_blind_and_aged_exemption.yaml
@@ -156,7 +156,7 @@
     adjusted_gross_income: 42_000
     blind_head: true
     age_head: 60
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     nm_aged_blind_exemption: 4_000
 
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_low_and_middle_income_exemption.yaml b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_low_and_middle_income_exemption.yaml
index 9b9d6f9388a..72ca8e3e6c8 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_low_and_middle_income_exemption.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_low_and_middle_income_exemption.yaml
@@ -22,7 +22,7 @@
   period: 2023
   input:
     state_code: NM
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     adjusted_gross_income: 40_000
     exemptions_count: 3
   output:
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_medical_expense_exemption.yaml b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_medical_expense_exemption.yaml
index 249f83ac839..b755f8c005c 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_medical_expense_exemption.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_medical_expense_exemption.yaml
@@ -44,6 +44,6 @@
     state_code: NM
     age: 65
     medical_expense: 40_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     nm_medical_expense_exemption: 3_000
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/nm_income_tax_before_non_refundable_credits.yaml b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/nm_income_tax_before_non_refundable_credits.yaml
index 8f3b65687f9..4f038b26b02 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/nm_income_tax_before_non_refundable_credits.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/nm_income_tax_before_non_refundable_credits.yaml
@@ -21,6 +21,6 @@
   input:
     state_code: NM
     nm_taxable_income: 6_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
     nm_income_tax_before_non_refundable_credits: 102
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/nm_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/nm_withheld_income_tax.yaml
index 9acc2564f2a..3840ba93279 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/nm_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/nm_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 15_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: NM
   output:
     nm_withheld_income_tax: 34.85
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 12_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: NM
   output:
     nm_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/rebates/2021_income/nm_2021_income_rebate.yaml b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/rebates/2021_income/nm_2021_income_rebate.yaml
index 596d82cb794..5cb433e04b8 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/rebates/2021_income/nm_2021_income_rebate.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/rebates/2021_income/nm_2021_income_rebate.yaml
@@ -33,7 +33,7 @@
   input:
     state_code: NM
     adjusted_gross_income: 150_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     head_is_dependent_elsewhere: false
   output:
     nm_2021_income_rebate: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/rebates/2021_income/nm_additional_2021_income_rebate.yaml b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/rebates/2021_income/nm_additional_2021_income_rebate.yaml
index 519a3010cc2..47b7c8340a4 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/rebates/2021_income/nm_additional_2021_income_rebate.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/rebates/2021_income/nm_additional_2021_income_rebate.yaml
@@ -29,7 +29,7 @@
   period: 2021
   input:
     state_code: NM
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     head_is_dependent_elsewhere: false
   output:
     nm_additional_2021_income_rebate: 1_000
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/rebates/2021_income/nm_supplemental_2021_income_rebate.yaml b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/rebates/2021_income/nm_supplemental_2021_income_rebate.yaml
index 7c1818f6fac..8e7ab73d126 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/rebates/2021_income/nm_supplemental_2021_income_rebate.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/rebates/2021_income/nm_supplemental_2021_income_rebate.yaml
@@ -38,7 +38,7 @@
   period: 2021
   input:
     state_code: NM
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     head_is_dependent_elsewhere: false
   output:
     nm_supplemental_2021_income_rebate: 1_000
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/ny_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/ny_withheld_income_tax.yaml
index 0a8ed1153f3..e70f710e964 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/ny_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/ny_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 10_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: NY
   output:
     ny_withheld_income_tax: 34
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 7_999
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: NY
   output:
     ny_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/oh_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/oh_withheld_income_tax.yaml
index f7493d63ea8..cd33a63746b 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/oh_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/oh_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 35_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: OH
   output:
     oh_withheld_income_tax: 556.39
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 24_999
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: OH
   output:
     oh_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_withheld_income_tax.yaml
index ee53acf2023..96e100d7c66 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 10_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: OK
   output:
     ok_withheld_income_tax: 33.875
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 6_300
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: OK
   output:
     ok_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/credits/retirement_income/or_retirement_credit.yaml b/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/credits/retirement_income/or_retirement_credit.yaml
index 26eae7a22e2..e311fbb1a14 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/credits/retirement_income/or_retirement_credit.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/credits/retirement_income/or_retirement_credit.yaml
@@ -38,7 +38,7 @@
     tax_units:
       tax_unit:
         members: [person1, person2]
-        filing_status: WIDOW
+        filing_status: SURVIVING_SPOUSE
         or_retirement_credit_household_income: 1_000
         or_federal_pension_subtraction: 2_000
     households:
diff --git a/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/credits/wfhdc/or_wfhdc_employment_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/credits/wfhdc/or_wfhdc_employment_eligible.yaml
index 6c7832f71f5..3535e3c550c 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/credits/wfhdc/or_wfhdc_employment_eligible.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/credits/wfhdc/or_wfhdc_employment_eligible.yaml
@@ -44,7 +44,7 @@
     tax_units:
       tax_unit:
         members: [person1, person2]
-        filing_status: WIDOW
+        filing_status: SURVIVING_SPOUSE
     households:
       household:
         members: [person1, person2]
diff --git a/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/or_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/or_withheld_income_tax.yaml
index 1647229bd69..6c50c942585 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/or_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/or_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 5_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: OR
   output:
     or_withheld_income_tax: 122.55
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 2_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: OR
   output:
     or_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/pa_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/pa_withheld_income_tax.yaml
index 090bcd86a3e..a5d3c5b0684 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/pa_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/pa_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 30_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: PA
   output:
     pa_withheld_income_tax: 921
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 0
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: PA
   output:
     pa_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/ri_retirement_income_subtraction_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/ri_retirement_income_subtraction_eligible.yaml
index 234608b3f79..352a941132d 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/ri_retirement_income_subtraction_eligible.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/ri_retirement_income_subtraction_eligible.yaml
@@ -23,7 +23,7 @@
   input:
     state_code: RI
     adjusted_gross_income: 119_749
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     older_spouse_birth_year: 1956
   output:
     ri_retirement_income_subtraction_eligible: true
@@ -33,7 +33,7 @@
   input:
     state_code: RI
     adjusted_gross_income: 119_750
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     older_spouse_birth_year: 1956
   output:
     ri_retirement_income_subtraction_eligible: false
@@ -43,7 +43,7 @@
   input:
     state_code: RI
     adjusted_gross_income: 109_050
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     older_spouse_birth_year: 1956
   output:
     ri_retirement_income_subtraction_eligible: false
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/ri_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/ri_withheld_income_tax.yaml
index 1db21d8c538..799319686ae 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/ri_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/ri_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 12_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: RI
   output:
     ri_withheld_income_tax: 101.25
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 9_300
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: RI
   output:
     ri_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/sc_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/sc_withheld_income_tax.yaml
index 8d757266b5b..ade7e2f9516 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/sc_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/sc_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 17_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: SC
   output:
     sc_withheld_income_tax: 25.5
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 12_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: SC
   output:
     sc_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/state_filing_status_if_married_filing_separately_on_same_return.yaml b/policyengine_us/tests/policy/baseline/gov/states/state_filing_status_if_married_filing_separately_on_same_return.yaml
index 6c86918b6e5..5d8e7752cb4 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/state_filing_status_if_married_filing_separately_on_same_return.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/state_filing_status_if_married_filing_separately_on_same_return.yaml
@@ -22,6 +22,6 @@
 - name: Widow filing status
   period: 2022
   input:
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
-    state_filing_status_if_married_filing_separately_on_same_return: WIDOW
+    state_filing_status_if_married_filing_separately_on_same_return: SURVIVING_SPOUSE
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/ut_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/ut_withheld_income_tax.yaml
index b98dddf6a16..71428b7087e 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/ut_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/ut_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 17_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: UT
   output:
     ut_withheld_income_tax: 196.425
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 12_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: UT
   output:
     ut_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/credits/low_income_credit/va_low_income_tax_credit.yaml b/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/credits/low_income_credit/va_low_income_tax_credit.yaml
index 3b193685bd8..c432c94a083 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/credits/low_income_credit/va_low_income_tax_credit.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/credits/low_income_credit/va_low_income_tax_credit.yaml
@@ -1,15 +1,23 @@
 - name: No exemptions
   period: 2022
   input:
-    state_code: VA
-    va_personal_exemption: 0
+    va_low_income_tax_credit_agi_eligible: true
+    tax_unit_size: 0
   output:
     va_low_income_tax_credit: 0
 
-- name: Three exemptions
+- name: Head and spouse with one dependent
   period: 2022
   input:
-    state_code: VA
-    va_personal_exemption: 3
+    va_low_income_tax_credit_agi_eligible: true
+    tax_unit_size: 3
   output:
     va_low_income_tax_credit: 900
+
+- name: Head with four dependent
+  period: 2022
+  input:
+    va_low_income_tax_credit_agi_eligible: true
+    tax_unit_size: 5
+  output:
+    va_low_income_tax_credit: 1_500
diff --git a/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/deductions/va_itemized_deductions.yaml b/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/deductions/va_itemized_deductions.yaml
index 083f48cf3d8..5b873bd8987 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/deductions/va_itemized_deductions.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/deductions/va_itemized_deductions.yaml
@@ -10,41 +10,16 @@
   output:
     va_itemized_deductions: 25_000 # 20000+5000
 
-- name: 2022 Virginia itemized deduction for a single filer
-  period: 2022
-  input:
-    filing_status: SINGLE
-    itemized_deductions_less_salt: 20_000
-    real_estate_taxes: 5_000
-    adjusted_gross_income: 280_000 # < $286,800
-    state_and_local_sales_or_income_tax: 1_000
-    state_code: VA
-  output:
-    va_itemized_deductions: 25_000 # 20000+5000
-
-- name: 2021 Virginia limited itemized deduction for a single filer
-  period: 2021
-  input:
-    filing_status: SINGLE
-    itemized_deductions_less_salt: 20_000
-    real_estate_taxes: 5_000
-    adjusted_gross_income: 300_000 # > $278,450
-    state_and_local_sales_or_income_tax: 1_000
-    state_code: VA
-  output:
-    va_itemized_deductions: 0 #min(3%*(300000-278450),80%*(20000+5000))-1000*(1-0.02586) = max(0,646.5-974.14)
-
 - name: 2021 Virginia limited itemized deduction for a head of household filer
   period: 2021
   input:
     filing_status: HEAD_OF_HOUSEHOLD
-    itemized_deductions_less_salt: 20_000
     real_estate_taxes: 50_000
     adjusted_gross_income: 800_000 # > $306,300
     state_and_local_sales_or_income_tax: 10_000
     state_code: VA
   output:
-    va_itemized_deductions: 6_926.8571
+    va_itemized_deductions: 0
 
 - name: Virginia itemized deduction for a joint filer (before 2018)
   period: 2017
@@ -58,17 +33,16 @@
   output:
     va_itemized_deductions: 30_000 #20_000+10_000
 
-- name: Virginia limited itemized deduction for a joint filer (before 2018)
-  period: 2017
+- name: Virginia limited itemized deduction for a joint filer 
+  period: 2018
   input:
     filing_status: JOINT
-    itemized_deductions_less_salt: 20_000
     real_estate_taxes: 20_000
     adjusted_gross_income: 800_000 # > $313_800
     state_and_local_sales_or_income_tax: 10_000
     state_code: VA
   output:
-    va_itemized_deductions: 8_232.5
+    va_itemized_deductions: 20_000
 
 - name: Virginia itemized deduction for a joint filer in 2018
   period: 2018
@@ -93,3 +67,57 @@
     state_code: VA
   output:
     va_itemized_deductions: 40_000 #20,000+20,000
+
+- name: Tax unit with taxsimid 7856 in k21.its.csv and k21.ots.csv - Integration test
+  absolute_error_margin: 2
+  period: 2021
+  input:
+    people:
+      person1:
+        age: 63
+        employment_income: 82010
+        qualified_dividend_income: 4005.0
+        taxable_interest_income: 5505.0
+        short_term_capital_gains: 2005.0
+        long_term_capital_gains: 2505.0
+        rental_income: 4505.0
+        taxable_private_pension_income: 1500.0
+        social_security_retirement: 5000.0
+        real_estate_taxes: 24000
+        mortgage_interest: 36000
+        self_employment_income: 158010
+        business_is_qualified: true
+        business_is_sstb: false
+        w2_wages_from_qualified_business: 100e6
+      person2:
+        age: 63
+        employment_income: 82010
+        qualified_dividend_income: 4005
+        taxable_interest_income: 5505
+        short_term_capital_gains: 2005
+        long_term_capital_gains: 2505
+        rental_income: 4505
+        taxable_private_pension_income: 1500
+        social_security_retirement: 5000
+      person3:
+        age: 16
+      person4:
+        age: 16
+      person5:
+        age: 16
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4, person5]
+        tax_unit_itemizes: True
+        state_income_tax: 19956.35
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4, person5]
+        snap: 0  # not in TAXSIM35
+        tanf: 0  # not in TAXSIM35
+    households:
+      household:
+        members: [person1, person2, person3, person4, person5]
+        state_fips: 51  # VA
+  output:  # expected results from patched TAXSIM35 2024-03-21 version
+    va_itemized_deductions: 35_282
diff --git a/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/deductions/va_reduced_itemized_deductions.yaml b/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/deductions/va_reduced_itemized_deductions.yaml
new file mode 100644
index 00000000000..12d6699c219
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/deductions/va_reduced_itemized_deductions.yaml
@@ -0,0 +1,33 @@
+- name: 2021 Virginia limited itemized deduction for a single filer
+  period: 2021
+  input:
+    filing_status: SINGLE
+    real_estate_taxes: 5_000
+    adjusted_gross_income: 300_000 # > $278,450
+    state_and_local_sales_or_income_tax: 1_000
+    state_code: VA
+  output:
+    va_reduced_itemized_deductions: 4_461.25
+
+- name: 2021 Virginia limited itemized deduction for a head of household filer
+  period: 2021
+  input:
+    filing_status: HEAD_OF_HOUSEHOLD
+    real_estate_taxes: 50_000
+    adjusted_gross_income: 800_000 # > $306,300
+    state_and_local_sales_or_income_tax: 10_000
+    state_code: VA
+  output:
+    va_reduced_itemized_deductions: 0
+
+- name: Filer with State and local tax as well as mortgage interest
+  period: 2021
+  absolute_error_margin: 2
+  input:
+    filing_status: JOINT
+    adjusted_gross_income: 364_695
+    state_and_local_sales_or_income_tax: 19_956
+    mortgage_interest: 36_000
+    state_code: VA
+  output:
+    va_reduced_itemized_deductions: 35_282
diff --git a/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/integration.yaml b/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/integration.yaml
index 7155ec2f9ae..9c7e6398963 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/integration.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/integration.yaml
@@ -77,3 +77,4 @@
         state_fips: 51  # VA
   output:  # expected results from patched TAXSIM35 2024-03-01 version
     va_income_tax: 1_969.48
+
diff --git a/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/va_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/va_withheld_income_tax.yaml
index 07641506943..df568bd06c3 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/va_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/va_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 10_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: VA
   output:
     va_withheld_income_tax: 40
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 7_900
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: VA
   output:
     va_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/deductions/vt_standard_deduction.yaml b/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/deductions/vt_standard_deduction.yaml
index c87f325b883..2893ae86874 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/deductions/vt_standard_deduction.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/deductions/vt_standard_deduction.yaml
@@ -47,7 +47,7 @@
 - name: 2022, Widow(ed) filer, with three additional deductions
   period: 2022
   input:
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     aged_blind_count: 3
     state_code: VT
   output:
diff --git a/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/vt_normal_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/vt_normal_income_tax.yaml
index b8caa42c085..0dcaf5f8ab7 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/vt_normal_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/vt_normal_income_tax.yaml
@@ -32,7 +32,7 @@
   period: 2021
   input:
     vt_taxable_income: 300_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: VT
   output:
     # .0335*68400 + .066*(165350-68400) + .076*(251950-165350) + .0875*(300000-251950) = 19476.074
@@ -113,7 +113,7 @@
   period: 2022
   input:
     vt_taxable_income: 300_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: VT
   output:
     # .0335*70450 + .066*(170300-70450) + .076*(259500-170300) + .0875*(300000-259500) = 19273.125
diff --git a/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/vt_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/vt_withheld_income_tax.yaml
index 6b36f1294d8..7fd716dd54b 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/vt_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/vt_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 10_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: VT
   output:
     vt_withheld_income_tax: 117.25
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 6_400
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: VT
   output:
     vt_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_withheld_income_tax.yaml
index fbfbcbdff06..ad5b4cad113 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 15_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: WI
   output:
     wi_withheld_income_tax: 113.634
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 11_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: WI
   output:
     wi_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/low_income_earned_income/wv_low_income_earned_income_exclusion.yaml b/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/low_income_earned_income/wv_low_income_earned_income_exclusion.yaml
index d63ff3aec90..4f23224b7a9 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/low_income_earned_income/wv_low_income_earned_income_exclusion.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/low_income_earned_income/wv_low_income_earned_income_exclusion.yaml
@@ -24,7 +24,7 @@
     adjusted_gross_income: 10_000
     earned_income: 7_000
     wv_low_income_earned_income_exclusion_eligible: true
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
   output:
    wv_low_income_earned_income_exclusion: 7_000
 
diff --git a/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/low_income_earned_income/wv_low_income_earned_income_exclusion_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/low_income_earned_income/wv_low_income_earned_income_exclusion_eligible.yaml
index 731129fae44..9dc710385de 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/low_income_earned_income/wv_low_income_earned_income_exclusion_eligible.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/low_income_earned_income/wv_low_income_earned_income_exclusion_eligible.yaml
@@ -20,7 +20,7 @@
   period: 2022
   input:
     adjusted_gross_income: 10_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: WV
   output:
     wv_low_income_earned_income_exclusion_eligible: true
diff --git a/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/social_security/wv_social_security_benefits_subtraction_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/social_security/wv_social_security_benefits_subtraction_eligible.yaml
index 2791a9418e8..a84a6f34ffa 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/social_security/wv_social_security_benefits_subtraction_eligible.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/social_security/wv_social_security_benefits_subtraction_eligible.yaml
@@ -29,7 +29,7 @@
   period: 2022
   input:
     state_code: WV
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     adjusted_gross_income: 70_000
   output:
     wv_social_security_benefits_subtraction_eligible: false
@@ -74,7 +74,7 @@
   period: 2022
   input:
     state_code: WV
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     adjusted_gross_income: 50_000
   output:
     wv_social_security_benefits_subtraction_eligible: true
diff --git a/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/social_security/wv_social_security_benefits_subtraction_person.yaml b/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/social_security/wv_social_security_benefits_subtraction_person.yaml
index c6866f28267..683711df946 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/social_security/wv_social_security_benefits_subtraction_person.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/social_security/wv_social_security_benefits_subtraction_person.yaml
@@ -53,7 +53,7 @@
     tax_units:
       tax_unit:
         members: [person1]
-        filing_status: WIDOW
+        filing_status: SURVIVING_SPOUSE
         adjusted_gross_income: 70_000
   output:
     wv_social_security_benefits_subtraction_person: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/wv_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/wv_withheld_income_tax.yaml
index 34102a50868..fe462d7d2ca 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/wv_withheld_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/wv_withheld_income_tax.yaml
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 7_000
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: WV
   output:
     wv_withheld_income_tax: 135
@@ -23,7 +23,7 @@
   absolute_error_margin: 0.01
   input:
     irs_employment_income: 2_499
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     state_code: WV
   output:
     wv_withheld_income_tax: 0
diff --git a/policyengine_us/tests/policy/baseline/household/demographic/tax_unit/filing_status.yaml b/policyengine_us/tests/policy/baseline/household/demographic/tax_unit/filing_status.yaml
index 393d6d31d52..85161ab7d73 100644
--- a/policyengine_us/tests/policy/baseline/household/demographic/tax_unit/filing_status.yaml
+++ b/policyengine_us/tests/policy/baseline/household/demographic/tax_unit/filing_status.yaml
@@ -22,7 +22,7 @@
   input:
     surviving_spouse_eligible: true
   output:
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
 
 - name: Head of household files as such.
   period: 2022
diff --git a/policyengine_us/tests/policy/contrib/dc_kccatc.yaml b/policyengine_us/tests/policy/contrib/dc_kccatc.yaml
index d77b61dd83c..c2178274e53 100644
--- a/policyengine_us/tests/policy/contrib/dc_kccatc.yaml
+++ b/policyengine_us/tests/policy/contrib/dc_kccatc.yaml
@@ -10,7 +10,7 @@
     gov.contrib.dc_kccatc.phase_out.threshold.JOINT: 400_000
     gov.contrib.dc_kccatc.phase_out.threshold.SEPARATE: 200_000
     gov.contrib.dc_kccatc.phase_out.threshold.SINGLE: 200_000
-    gov.contrib.dc_kccatc.phase_out.threshold.WIDOW: 200_000
+    gov.contrib.dc_kccatc.phase_out.threshold.SURVIVING_SPOUSE: 200_000
     # Household
     count_cdcc_eligible: 3
     filing_status: HEAD_OF_HOUSEHOLD
@@ -33,7 +33,7 @@
     gov.contrib.dc_kccatc.phase_out.threshold.JOINT: 400_000
     gov.contrib.dc_kccatc.phase_out.threshold.SEPARATE: 200_000
     gov.contrib.dc_kccatc.phase_out.threshold.SINGLE: 200_000
-    gov.contrib.dc_kccatc.phase_out.threshold.WIDOW: 200_000
+    gov.contrib.dc_kccatc.phase_out.threshold.SURVIVING_SPOUSE: 200_000
     # Household
     count_cdcc_eligible: 3
     filing_status: HEAD_OF_HOUSEHOLD
diff --git a/policyengine_us/variables/contrib/taxsim/taxsim_mstat.py b/policyengine_us/variables/contrib/taxsim/taxsim_mstat.py
index 837d7315da5..fd097074586 100644
--- a/policyengine_us/variables/contrib/taxsim/taxsim_mstat.py
+++ b/policyengine_us/variables/contrib/taxsim/taxsim_mstat.py
@@ -16,7 +16,7 @@ def formula(tax_unit, period, parameters):
                 filing_status == fstatus.HEAD_OF_HOUSEHOLD,
                 filing_status == fstatus.JOINT,
                 filing_status == fstatus.SEPARATE,
-                filing_status == fstatus.WIDOW,
+                filing_status == fstatus.SURVIVING_SPOUSE,
             ],
             [
                 1,
diff --git a/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/school/nyc_school_tax_credit_rate_reduction_amount.py b/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/school/nyc_school_tax_credit_rate_reduction_amount.py
index 1161fc0d3e1..4856dea9b55 100644
--- a/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/school/nyc_school_tax_credit_rate_reduction_amount.py
+++ b/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/school/nyc_school_tax_credit_rate_reduction_amount.py
@@ -32,7 +32,7 @@ def formula(tax_unit, period, parameters):
                 filing_status == filing_statuses.JOINT,
                 filing_status == filing_statuses.SEPARATE,
                 filing_status == filing_statuses.HEAD_OF_HOUSEHOLD,
-                filing_status == filing_statuses.WIDOW,
+                filing_status == filing_statuses.SURVIVING_SPOUSE,
             ],
             [
                 p.amount.single.calc(nyc_taxable_income),
diff --git a/policyengine_us/variables/gov/local/ny/nyc/tax/income/nyc_income_tax_before_credits.py b/policyengine_us/variables/gov/local/ny/nyc/tax/income/nyc_income_tax_before_credits.py
index fc1ce5978ab..283341fc961 100644
--- a/policyengine_us/variables/gov/local/ny/nyc/tax/income/nyc_income_tax_before_credits.py
+++ b/policyengine_us/variables/gov/local/ny/nyc/tax/income/nyc_income_tax_before_credits.py
@@ -19,7 +19,7 @@ def formula(tax_unit, period, parameters):
                 filing_status == filing_statuses.SINGLE,
                 filing_status == filing_statuses.JOINT,
                 filing_status == filing_statuses.HEAD_OF_HOUSEHOLD,
-                filing_status == filing_statuses.WIDOW,
+                filing_status == filing_statuses.SURVIVING_SPOUSE,
                 filing_status == filing_statuses.SEPARATE,
             ],
             [
diff --git a/policyengine_us/variables/gov/states/al/tax/income/al_income_tax_before_non_refundable_credits.py b/policyengine_us/variables/gov/states/al/tax/income/al_income_tax_before_non_refundable_credits.py
index c0b3b387108..5ddbba9714d 100644
--- a/policyengine_us/variables/gov/states/al/tax/income/al_income_tax_before_non_refundable_credits.py
+++ b/policyengine_us/variables/gov/states/al/tax/income/al_income_tax_before_non_refundable_credits.py
@@ -23,14 +23,14 @@ def formula(tax_unit, period, parameters):
                 filing_status == statuses.SINGLE,
                 filing_status == statuses.SEPARATE,
                 filing_status == statuses.JOINT,
-                filing_status == statuses.WIDOW,
+                filing_status == statuses.SURVIVING_SPOUSE,
                 filing_status == statuses.HEAD_OF_HOUSEHOLD,
             ],
             [
                 p.single.calc(taxable_income),
                 p.separate.calc(taxable_income),
                 p.joint.calc(taxable_income),
-                p.widow.calc(taxable_income),
+                p.surviving_spouse.calc(taxable_income),
                 p.head_of_household.calc(taxable_income),
             ],
         )
diff --git a/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.py b/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.py
index 57b2d133fb1..1ad696c3261 100644
--- a/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.py
+++ b/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.py
@@ -36,7 +36,7 @@ def formula(tax_unit, period, parameters):
         # Widowed and head of household filers receive an additional credit amount
         filing_status = tax_unit("filing_status", period)
         statuses = filing_status.possible_values
-        widow = filing_status == statuses.WIDOW
+        widow = filing_status == statuses.SURVIVING_SPOUSE
         hoh = filing_status == statuses.HEAD_OF_HOUSEHOLD
         filing_status_eligible = widow | hoh
 
diff --git a/policyengine_us/variables/gov/states/ar/tax/income/low_income/ar_low_income_tax_joint.py b/policyengine_us/variables/gov/states/ar/tax/income/low_income/ar_low_income_tax_joint.py
index 235421f1df6..8fbcdb53a71 100644
--- a/policyengine_us/variables/gov/states/ar/tax/income/low_income/ar_low_income_tax_joint.py
+++ b/policyengine_us/variables/gov/states/ar/tax/income/low_income/ar_low_income_tax_joint.py
@@ -30,8 +30,10 @@ def formula(person, period, parameters):
                 (filing_status_separate == status.HEAD_OF_HOUSEHOLD)
                 & (dependents > 1),
                 filing_status_separate == status.SEPARATE,
-                (filing_status_separate == status.WIDOW) & (dependents <= 1),
-                (filing_status_separate == status.WIDOW) & (dependents > 1),
+                (filing_status_separate == status.SURVIVING_SPOUSE)
+                & (dependents <= 1),
+                (filing_status_separate == status.SURVIVING_SPOUSE)
+                & (dependents > 1),
                 (filing_status_separate == status.JOINT) & (dependents <= 1),
                 (filing_status_separate == status.JOINT) & (dependents > 1),
             ],
@@ -45,10 +47,10 @@ def formula(person, period, parameters):
                 ),
                 # Separate filers are ineligible to use the low income tax tables
                 np.inf,
-                p.widow.no_or_one_dependent.calc(
+                p.surviving_spouse.no_or_one_dependent.calc(
                     agi_attributed_to_head, right=True
                 ),
-                p.widow.two_or_more_dependents.calc(
+                p.surviving_spouse.two_or_more_dependents.calc(
                     agi_attributed_to_head, right=True
                 ),
                 p.joint.no_or_one_dependent.calc(
diff --git a/policyengine_us/variables/gov/states/ca/tax/income/ca_income_tax_before_credits.py b/policyengine_us/variables/gov/states/ca/tax/income/ca_income_tax_before_credits.py
index 4bf50a36662..93457540467 100644
--- a/policyengine_us/variables/gov/states/ca/tax/income/ca_income_tax_before_credits.py
+++ b/policyengine_us/variables/gov/states/ca/tax/income/ca_income_tax_before_credits.py
@@ -22,14 +22,14 @@ def formula(tax_unit, period, parameters):
                 filing_status == statuses.SINGLE,
                 filing_status == statuses.SEPARATE,
                 filing_status == statuses.JOINT,
-                filing_status == statuses.WIDOW,
+                filing_status == statuses.SURVIVING_SPOUSE,
                 filing_status == statuses.HEAD_OF_HOUSEHOLD,
             ],
             [
                 p.single.calc(taxable_income),
                 p.separate.calc(taxable_income),
                 p.joint.calc(taxable_income),
-                p.widow.calc(taxable_income),
+                p.surviving_spouse.calc(taxable_income),
                 p.head_of_household.calc(taxable_income),
             ],
         )
diff --git a/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/co_ctc.py b/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/co_ctc.py
index 86055094324..fb12ea45022 100644
--- a/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/co_ctc.py
+++ b/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/co_ctc.py
@@ -31,14 +31,14 @@ def formula(tax_unit, period, parameters):
                     filing_status == statuses.SINGLE,
                     filing_status == statuses.JOINT,
                     filing_status == statuses.SEPARATE,
-                    filing_status == statuses.WIDOW,
+                    filing_status == statuses.SURVIVING_SPOUSE,
                     filing_status == statuses.HEAD_OF_HOUSEHOLD,
                 ],
                 [
                     p.rate.single.calc(agi, right=True),
                     p.rate.joint.calc(agi, right=True),
                     p.rate.separate.calc(agi, right=True),
-                    p.rate.widow.calc(agi, right=True),
+                    p.rate.surviving_spouse.calc(agi, right=True),
                     p.rate.head_of_household.calc(agi, right=True),
                 ],
             )
@@ -56,14 +56,14 @@ def formula(tax_unit, period, parameters):
                     filing_status == statuses.SINGLE,
                     filing_status == statuses.JOINT,
                     filing_status == statuses.SEPARATE,
-                    filing_status == statuses.WIDOW,
+                    filing_status == statuses.SURVIVING_SPOUSE,
                     filing_status == statuses.HEAD_OF_HOUSEHOLD,
                 ],
                 [
                     p.amount.single.calc(agi, right=True),
                     p.amount.joint.calc(agi, right=True),
                     p.amount.separate.calc(agi, right=True),
-                    p.amount.widow.calc(agi, right=True),
+                    p.amount.surviving_spouse.calc(agi, right=True),
                     p.amount.head_of_household.calc(agi, right=True),
                 ],
             )
diff --git a/policyengine_us/variables/gov/states/ct/tax/income/credits/ct_personal_credit_rate.py b/policyengine_us/variables/gov/states/ct/tax/income/credits/ct_personal_credit_rate.py
index 8163aa20fe6..b575a36f6ed 100644
--- a/policyengine_us/variables/gov/states/ct/tax/income/credits/ct_personal_credit_rate.py
+++ b/policyengine_us/variables/gov/states/ct/tax/income/credits/ct_personal_credit_rate.py
@@ -20,14 +20,14 @@ def formula(tax_unit, period, parameters):
                 filing_status == status.SINGLE,
                 filing_status == status.JOINT,
                 filing_status == status.SEPARATE,
-                filing_status == status.WIDOW,
+                filing_status == status.SURVIVING_SPOUSE,
                 filing_status == status.HEAD_OF_HOUSEHOLD,
             ],
             [
                 p.single.calc(agi, right=True),
                 p.joint.calc(agi, right=True),
                 p.separate.calc(agi, right=True),
-                p.widow.calc(agi, right=True),
+                p.surviving_spouse.calc(agi, right=True),
                 p.head_of_household.calc(agi, right=True),
             ],
         )
diff --git a/policyengine_us/variables/gov/states/ct/tax/income/ct_income_tax_after_personal_credits.py b/policyengine_us/variables/gov/states/ct/tax/income/ct_income_tax_after_personal_credits.py
index a176683ffd9..4b6fa36b60a 100644
--- a/policyengine_us/variables/gov/states/ct/tax/income/ct_income_tax_after_personal_credits.py
+++ b/policyengine_us/variables/gov/states/ct/tax/income/ct_income_tax_after_personal_credits.py
@@ -19,14 +19,14 @@ def formula(tax_unit, period, parameters):
                 filing_status == status.SINGLE,
                 filing_status == status.JOINT,
                 filing_status == status.SEPARATE,
-                filing_status == status.WIDOW,
+                filing_status == status.SURVIVING_SPOUSE,
                 filing_status == status.HEAD_OF_HOUSEHOLD,
             ],
             [
                 p.single.calc(taxable_income),
                 p.joint.calc(taxable_income),
                 p.separate.calc(taxable_income),
-                p.widow.calc(taxable_income),
+                p.surviving_spouse.calc(taxable_income),
                 p.head_of_household.calc(taxable_income),
             ],
         )
diff --git a/policyengine_us/variables/gov/states/ga/tax/income/ga_income_tax_before_non_refundable_credits.py b/policyengine_us/variables/gov/states/ga/tax/income/ga_income_tax_before_non_refundable_credits.py
index 77be23026b3..5818ff57675 100644
--- a/policyengine_us/variables/gov/states/ga/tax/income/ga_income_tax_before_non_refundable_credits.py
+++ b/policyengine_us/variables/gov/states/ga/tax/income/ga_income_tax_before_non_refundable_credits.py
@@ -20,13 +20,13 @@ def formula(tax_unit, period, parameters):
                 filing_status == status.SEPARATE,
                 filing_status == status.JOINT,
                 filing_status == status.HEAD_OF_HOUSEHOLD,
-                filing_status == status.WIDOW,
+                filing_status == status.SURVIVING_SPOUSE,
             ],
             [
                 p.single.calc(income),
                 p.separate.calc(income),
                 p.joint.calc(income),
                 p.head_of_household.calc(income),
-                p.widow.calc(income),
+                p.surviving_spouse.calc(income),
             ],
         )
diff --git a/policyengine_us/variables/gov/states/hi/tax/income/alternative_tax/hi_alternative_tax_on_capital_gains.py b/policyengine_us/variables/gov/states/hi/tax/income/alternative_tax/hi_alternative_tax_on_capital_gains.py
index 15b69d572dc..0b03c457c71 100644
--- a/policyengine_us/variables/gov/states/hi/tax/income/alternative_tax/hi_alternative_tax_on_capital_gains.py
+++ b/policyengine_us/variables/gov/states/hi/tax/income/alternative_tax/hi_alternative_tax_on_capital_gains.py
@@ -23,14 +23,14 @@ def formula(tax_unit, period, parameters):
                 filing_status == statuses.SINGLE,
                 filing_status == statuses.SEPARATE,
                 filing_status == statuses.JOINT,
-                filing_status == statuses.WIDOW,
+                filing_status == statuses.SURVIVING_SPOUSE,
                 filing_status == statuses.HEAD_OF_HOUSEHOLD,
             ],
             [
                 p.rates.single.calc(eligible_taxable_income),
                 p.rates.separate.calc(eligible_taxable_income),
                 p.rates.joint.calc(eligible_taxable_income),
-                p.rates.widow.calc(eligible_taxable_income),
+                p.rates.surviving_spouse.calc(eligible_taxable_income),
                 p.rates.head_of_household.calc(eligible_taxable_income),
             ],
         )
diff --git a/policyengine_us/variables/gov/states/hi/tax/income/alternative_tax/hi_taxable_income_for_alternative_tax.py b/policyengine_us/variables/gov/states/hi/tax/income/alternative_tax/hi_taxable_income_for_alternative_tax.py
index c3966c281c3..ebaf683d59d 100644
--- a/policyengine_us/variables/gov/states/hi/tax/income/alternative_tax/hi_taxable_income_for_alternative_tax.py
+++ b/policyengine_us/variables/gov/states/hi/tax/income/alternative_tax/hi_taxable_income_for_alternative_tax.py
@@ -30,7 +30,7 @@ def formula(tax_unit, period, parameters):
         reduced_taxable_income = taxable_income - smaller_net_capital_gain
         cap_single = p.rates.single.thresholds[6]
         cap_joint = p.rates.joint.thresholds[6]
-        cap_widow = p.rates.widow.thresholds[6]
+        cap_widow = p.rates.surviving_spouse.thresholds[6]
         cap_separate = p.rates.separate.thresholds[6]
         cap_hoh = p.rates.head_of_household.thresholds[6]
         statuses = filing_status.possible_values
@@ -38,7 +38,7 @@ def formula(tax_unit, period, parameters):
             [
                 filing_status == statuses.SINGLE,
                 filing_status == statuses.JOINT,
-                filing_status == statuses.WIDOW,
+                filing_status == statuses.SURVIVING_SPOUSE,
                 filing_status == statuses.SEPARATE,
                 filing_status == statuses.HEAD_OF_HOUSEHOLD,
             ],
diff --git a/policyengine_us/variables/gov/states/hi/tax/income/credits/food_excise/hi_food_excise_exemption_amount.py b/policyengine_us/variables/gov/states/hi/tax/income/credits/food_excise/hi_food_excise_exemption_amount.py
index 67cebb45b92..feb0a7654e6 100644
--- a/policyengine_us/variables/gov/states/hi/tax/income/credits/food_excise/hi_food_excise_exemption_amount.py
+++ b/policyengine_us/variables/gov/states/hi/tax/income/credits/food_excise/hi_food_excise_exemption_amount.py
@@ -32,14 +32,14 @@ def formula(tax_unit, period, parameters):
                 filing_status == status.JOINT,
                 filing_status == status.HEAD_OF_HOUSEHOLD,
                 filing_status == status.SEPARATE,
-                filing_status == status.WIDOW,
+                filing_status == status.SURVIVING_SPOUSE,
             ],
             [
                 p.amount.single.calc(income),
                 p.amount.joint.calc(income),
                 p.amount.head_of_household.calc(income),
                 p.amount.separate.calc(income),
-                p.amount.widow.calc(income),
+                p.amount.surviving_spouse.calc(income),
             ],
         )
 
diff --git a/policyengine_us/variables/gov/states/hi/tax/income/hi_income_tax_before_non_refundable_credits.py b/policyengine_us/variables/gov/states/hi/tax/income/hi_income_tax_before_non_refundable_credits.py
index e82f5b6661b..63a83c330fb 100644
--- a/policyengine_us/variables/gov/states/hi/tax/income/hi_income_tax_before_non_refundable_credits.py
+++ b/policyengine_us/variables/gov/states/hi/tax/income/hi_income_tax_before_non_refundable_credits.py
@@ -23,14 +23,14 @@ def formula(tax_unit, period, parameters):
                 filing_status == statuses.SINGLE,
                 filing_status == statuses.SEPARATE,
                 filing_status == statuses.JOINT,
-                filing_status == statuses.WIDOW,
+                filing_status == statuses.SURVIVING_SPOUSE,
                 filing_status == statuses.HEAD_OF_HOUSEHOLD,
             ],
             [
                 p.single.calc(taxable_income),
                 p.separate.calc(taxable_income),
                 p.joint.calc(taxable_income),
-                p.widow.calc(taxable_income),
+                p.surviving_spouse.calc(taxable_income),
                 p.head_of_household.calc(taxable_income),
             ],
         )
diff --git a/policyengine_us/variables/gov/states/ia/tax/income/deductions/ia_standard_deduction_indiv.py b/policyengine_us/variables/gov/states/ia/tax/income/deductions/ia_standard_deduction_indiv.py
index 7ccb958df72..c4b9fb1e356 100644
--- a/policyengine_us/variables/gov/states/ia/tax/income/deductions/ia_standard_deduction_indiv.py
+++ b/policyengine_us/variables/gov/states/ia/tax/income/deductions/ia_standard_deduction_indiv.py
@@ -24,14 +24,14 @@ def formula(person, period, parameters):
                 us_filing_status == fsvals.SINGLE,
                 us_filing_status == fsvals.SEPARATE,
                 us_filing_status == fsvals.HEAD_OF_HOUSEHOLD,
-                us_filing_status == fsvals.WIDOW,
+                us_filing_status == fsvals.SURVIVING_SPOUSE,
             ],
             [
                 fsvals.SEPARATE,  # couples are filing separately on Iowa form
                 fsvals.SINGLE,
                 fsvals.SEPARATE,
                 fsvals.HEAD_OF_HOUSEHOLD,
-                fsvals.WIDOW,
+                fsvals.SURVIVING_SPOUSE,
             ],
         )
         is_head = person("is_tax_unit_head", period)
diff --git a/policyengine_us/variables/gov/states/ia/tax/income/ia_amt_indiv.py b/policyengine_us/variables/gov/states/ia/tax/income/ia_amt_indiv.py
index 055d9b1a170..ee904c11cea 100644
--- a/policyengine_us/variables/gov/states/ia/tax/income/ia_amt_indiv.py
+++ b/policyengine_us/variables/gov/states/ia/tax/income/ia_amt_indiv.py
@@ -38,14 +38,14 @@ def formula(person, period, parameters):
                 us_filing_status == fsvals.SINGLE,
                 us_filing_status == fsvals.SEPARATE,
                 us_filing_status == fsvals.HEAD_OF_HOUSEHOLD,
-                us_filing_status == fsvals.WIDOW,
+                us_filing_status == fsvals.SURVIVING_SPOUSE,
             ],
             [
                 fsvals.SEPARATE,  # couples are filing separately on Iowa form
                 fsvals.SINGLE,
                 fsvals.SEPARATE,
                 fsvals.HEAD_OF_HOUSEHOLD,
-                fsvals.WIDOW,
+                fsvals.SURVIVING_SPOUSE,
             ],
         )
         amt_threshold = amt.threshold[filing_status]  # Line 23
diff --git a/policyengine_us/variables/gov/states/id/tax/income/id_income_tax_before_non_refundable_credits.py b/policyengine_us/variables/gov/states/id/tax/income/id_income_tax_before_non_refundable_credits.py
index 683cfca8410..8157135d2a8 100644
--- a/policyengine_us/variables/gov/states/id/tax/income/id_income_tax_before_non_refundable_credits.py
+++ b/policyengine_us/variables/gov/states/id/tax/income/id_income_tax_before_non_refundable_credits.py
@@ -19,7 +19,7 @@ def formula(tax_unit, period, parameters):
                 filing_status == status.SINGLE,
                 filing_status == status.JOINT,
                 filing_status == status.SEPARATE,
-                filing_status == status.WIDOW,
+                filing_status == status.SURVIVING_SPOUSE,
                 filing_status == status.HEAD_OF_HOUSEHOLD,
             ],
             [
diff --git a/policyengine_us/variables/gov/states/ky/tax/income/deductions/ky_deductions_indiv.py b/policyengine_us/variables/gov/states/ky/tax/income/deductions/ky_deductions_indiv.py
index 13545fcdeaa..466f96358f7 100644
--- a/policyengine_us/variables/gov/states/ky/tax/income/deductions/ky_deductions_indiv.py
+++ b/policyengine_us/variables/gov/states/ky/tax/income/deductions/ky_deductions_indiv.py
@@ -11,7 +11,7 @@ class ky_deductions_indiv(Variable):
     defined_for = StateCode.KY
 
     def formula(person, period, parameters):
-        return max_(
-            person("ky_itemized_deductions_indiv", period),
-            person("ky_standard_deduction_indiv", period),
-        )
+        itemizes = person.tax_unit("ky_tax_unit_itemizes", period)
+        itemized = person("ky_itemized_deductions_indiv", period)
+        standard = person("ky_standard_deduction_indiv", period)
+        return where(itemizes, itemized, standard)
diff --git a/policyengine_us/variables/gov/states/ky/tax/income/deductions/ky_tax_unit_itemizes.py b/policyengine_us/variables/gov/states/ky/tax/income/deductions/ky_tax_unit_itemizes.py
new file mode 100644
index 00000000000..e1b6fc1d50c
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ky/tax/income/deductions/ky_tax_unit_itemizes.py
@@ -0,0 +1,14 @@
+from policyengine_us.model_api import *
+
+
+class ky_tax_unit_itemizes(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Whether the tax unit in Kentucky itemizes the deductions when married filing separately"
+    definition_period = YEAR
+    defined_for = StateCode.KY
+
+    def formula(tax_unit, period, parameters):
+        itemized_ded = add(tax_unit, period, ["ky_itemized_deductions_indiv"])
+        standard_ded = add(tax_unit, period, ["ky_standard_deduction_indiv"])
+        return itemized_ded > standard_ded
diff --git a/policyengine_us/variables/gov/states/la/tax/income/la_income_tax_before_non_refundable_credits.py b/policyengine_us/variables/gov/states/la/tax/income/la_income_tax_before_non_refundable_credits.py
index cfd57aab4fb..3f825c0cc48 100644
--- a/policyengine_us/variables/gov/states/la/tax/income/la_income_tax_before_non_refundable_credits.py
+++ b/policyengine_us/variables/gov/states/la/tax/income/la_income_tax_before_non_refundable_credits.py
@@ -24,7 +24,7 @@ def formula(tax_unit, period, parameters):
                 filing_status == status.SINGLE,
                 filing_status == status.JOINT,
                 filing_status == status.SEPARATE,
-                filing_status == status.WIDOW,
+                filing_status == status.SURVIVING_SPOUSE,
                 filing_status == status.HEAD_OF_HOUSEHOLD,
             ],
             [
diff --git a/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/md_qualifies_for_unmarried_childless_eitc.py b/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/md_qualifies_for_unmarried_childless_eitc.py
index 007175abf45..8dc42438e5c 100644
--- a/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/md_qualifies_for_unmarried_childless_eitc.py
+++ b/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/md_qualifies_for_unmarried_childless_eitc.py
@@ -19,6 +19,6 @@ def formula(tax_unit, period, parameters):
         single_head_widow = (
             (filing_status == filing_statuses.SINGLE)
             | (filing_status == filing_statuses.HEAD_OF_HOUSEHOLD)
-            | (filing_status == filing_statuses.WIDOW)
+            | (filing_status == filing_statuses.SURVIVING_SPOUSE)
         )
         return childless & single_head_widow
diff --git a/policyengine_us/variables/gov/states/md/tax/income/credits/senior_tax/md_senior_tax_credit.py b/policyengine_us/variables/gov/states/md/tax/income/credits/senior_tax/md_senior_tax_credit.py
index 9d8088dc1f6..2e1878ab040 100644
--- a/policyengine_us/variables/gov/states/md/tax/income/credits/senior_tax/md_senior_tax_credit.py
+++ b/policyengine_us/variables/gov/states/md/tax/income/credits/senior_tax/md_senior_tax_credit.py
@@ -27,7 +27,7 @@ def formula_2022(tax_unit, period, parameters):
                 filing_status == status.SINGLE,
                 filing_status == status.JOINT,
                 filing_status == status.HEAD_OF_HOUSEHOLD,
-                filing_status == status.WIDOW,
+                filing_status == status.SURVIVING_SPOUSE,
                 filing_status == status.SEPARATE,
             ],
             [
diff --git a/policyengine_us/variables/gov/states/md/tax/income/exemptions/md_personal_exemption.py b/policyengine_us/variables/gov/states/md/tax/income/exemptions/md_personal_exemption.py
index c11f574712a..842d63a1c3f 100644
--- a/policyengine_us/variables/gov/states/md/tax/income/exemptions/md_personal_exemption.py
+++ b/policyengine_us/variables/gov/states/md/tax/income/exemptions/md_personal_exemption.py
@@ -23,7 +23,7 @@ def formula(tax_unit, period, parameters):
                 filing_status == filing_statuses.SEPARATE,
                 filing_status == filing_statuses.JOINT,
                 filing_status == filing_statuses.HEAD_OF_HOUSEHOLD,
-                filing_status == filing_statuses.WIDOW,
+                filing_status == filing_statuses.SURVIVING_SPOUSE,
             ],
             [
                 p.single.calc(agi, right=True),
diff --git a/policyengine_us/variables/gov/states/md/tax/income/md_income_tax_before_credits.py b/policyengine_us/variables/gov/states/md/tax/income/md_income_tax_before_credits.py
index 9c7936436cc..ed7aaef5dd5 100644
--- a/policyengine_us/variables/gov/states/md/tax/income/md_income_tax_before_credits.py
+++ b/policyengine_us/variables/gov/states/md/tax/income/md_income_tax_before_credits.py
@@ -21,7 +21,7 @@ def formula(tax_unit, period, parameters):
                 filing_status == filing_statuses.SEPARATE,
                 filing_status == filing_statuses.JOINT,
                 filing_status == filing_statuses.HEAD_OF_HOUSEHOLD,
-                filing_status == filing_statuses.WIDOW,
+                filing_status == filing_statuses.SURVIVING_SPOUSE,
             ],
             [
                 p.single.calc(taxable_income),
diff --git a/policyengine_us/variables/gov/states/me/tax/income/credits/fairness/sales_tax_fairness_credit/me_sales_tax_fairness_credit.py b/policyengine_us/variables/gov/states/me/tax/income/credits/fairness/sales_tax_fairness_credit/me_sales_tax_fairness_credit.py
index 31029cc988f..1351a7c0efe 100644
--- a/policyengine_us/variables/gov/states/me/tax/income/credits/fairness/sales_tax_fairness_credit/me_sales_tax_fairness_credit.py
+++ b/policyengine_us/variables/gov/states/me/tax/income/credits/fairness/sales_tax_fairness_credit/me_sales_tax_fairness_credit.py
@@ -22,7 +22,7 @@ def formula(tax_unit, period, parameters):
             [
                 filing_status == status.JOINT,
                 filing_status == status.HEAD_OF_HOUSEHOLD,
-                filing_status == status.WIDOW,
+                filing_status == status.SURVIVING_SPOUSE,
             ],
             [
                 p.amount.additional.joint.calc(children),
diff --git a/policyengine_us/variables/gov/states/me/tax/income/me_income_tax_before_credits.py b/policyengine_us/variables/gov/states/me/tax/income/me_income_tax_before_credits.py
index 73dcfd541fd..f52fbdf59f8 100644
--- a/policyengine_us/variables/gov/states/me/tax/income/me_income_tax_before_credits.py
+++ b/policyengine_us/variables/gov/states/me/tax/income/me_income_tax_before_credits.py
@@ -21,7 +21,7 @@ def formula(tax_unit, period, parameters):
                 filing_status == status.SINGLE,
                 filing_status == status.JOINT,
                 filing_status == status.HEAD_OF_HOUSEHOLD,
-                filing_status == status.WIDOW,
+                filing_status == status.SURVIVING_SPOUSE,
                 filing_status == status.SEPARATE,
             ],
             [
diff --git a/policyengine_us/variables/gov/states/mn/tax/income/mn_basic_tax.py b/policyengine_us/variables/gov/states/mn/tax/income/mn_basic_tax.py
index c7a7ead0323..a724b67b123 100644
--- a/policyengine_us/variables/gov/states/mn/tax/income/mn_basic_tax.py
+++ b/policyengine_us/variables/gov/states/mn/tax/income/mn_basic_tax.py
@@ -23,7 +23,7 @@ def formula(tax_unit, period, parameters):
                 filing_status == statuses.SINGLE,
                 filing_status == statuses.SEPARATE,
                 filing_status == statuses.JOINT,
-                filing_status == statuses.WIDOW,
+                filing_status == statuses.SURVIVING_SPOUSE,
                 filing_status == statuses.HEAD_OF_HOUSEHOLD,
             ],
             [
diff --git a/policyengine_us/variables/gov/states/mt/tax/income/mt_income_tax_before_non_refundable_credits_indiv.py b/policyengine_us/variables/gov/states/mt/tax/income/mt_income_tax_before_non_refundable_credits_indiv.py
index 6ec14d6d8ca..0e4f1fcc4b9 100644
--- a/policyengine_us/variables/gov/states/mt/tax/income/mt_income_tax_before_non_refundable_credits_indiv.py
+++ b/policyengine_us/variables/gov/states/mt/tax/income/mt_income_tax_before_non_refundable_credits_indiv.py
@@ -22,7 +22,7 @@ def formula(person, period, parameters):
                 filing_status == status.SINGLE,
                 filing_status == status.HEAD_OF_HOUSEHOLD,
                 filing_status == status.SEPARATE,
-                filing_status == status.WIDOW,
+                filing_status == status.SURVIVING_SPOUSE,
             ],
             [
                 p.single.calc(income),
diff --git a/policyengine_us/variables/gov/states/mt/tax/income/mt_income_tax_before_non_refundable_credits_joint.py b/policyengine_us/variables/gov/states/mt/tax/income/mt_income_tax_before_non_refundable_credits_joint.py
index 1bcabe10cc2..80e961b27f6 100644
--- a/policyengine_us/variables/gov/states/mt/tax/income/mt_income_tax_before_non_refundable_credits_joint.py
+++ b/policyengine_us/variables/gov/states/mt/tax/income/mt_income_tax_before_non_refundable_credits_joint.py
@@ -20,7 +20,7 @@ def formula(tax_unit, period, parameters):
                 filing_status == status.JOINT,
                 filing_status == status.HEAD_OF_HOUSEHOLD,
                 filing_status == status.SEPARATE,
-                filing_status == status.WIDOW,
+                filing_status == status.SURVIVING_SPOUSE,
             ],
             [
                 p.single.calc(income),
diff --git a/policyengine_us/variables/gov/states/nc/tax/income/credits/nc_ctc.py b/policyengine_us/variables/gov/states/nc/tax/income/credits/nc_ctc.py
index 50565390fcf..8b3d66744ad 100644
--- a/policyengine_us/variables/gov/states/nc/tax/income/credits/nc_ctc.py
+++ b/policyengine_us/variables/gov/states/nc/tax/income/credits/nc_ctc.py
@@ -21,7 +21,7 @@ def formula(tax_unit, period, parameters):
                 filing_status == status.SINGLE,
                 filing_status == status.HEAD_OF_HOUSEHOLD,
                 filing_status == status.JOINT,
-                filing_status == status.WIDOW,
+                filing_status == status.SURVIVING_SPOUSE,
                 filing_status == status.SEPARATE,
             ],
             [
diff --git a/policyengine_us/variables/gov/states/nc/tax/income/deductions/nc_child_deduction.py b/policyengine_us/variables/gov/states/nc/tax/income/deductions/nc_child_deduction.py
index 0d65e51825a..057c972a6c4 100644
--- a/policyengine_us/variables/gov/states/nc/tax/income/deductions/nc_child_deduction.py
+++ b/policyengine_us/variables/gov/states/nc/tax/income/deductions/nc_child_deduction.py
@@ -20,7 +20,7 @@ def formula(tax_unit, period, parameters):
                 filing_status == statuses.SINGLE,
                 filing_status == statuses.SEPARATE,
                 filing_status == statuses.JOINT,
-                filing_status == statuses.WIDOW,
+                filing_status == statuses.SURVIVING_SPOUSE,
                 filing_status == statuses.HEAD_OF_HOUSEHOLD,
             ],
             [
diff --git a/policyengine_us/variables/gov/states/nd/tax/income/nd_income_tax_before_credits.py b/policyengine_us/variables/gov/states/nd/tax/income/nd_income_tax_before_credits.py
index 035a8d2638f..b0cc4d6f275 100644
--- a/policyengine_us/variables/gov/states/nd/tax/income/nd_income_tax_before_credits.py
+++ b/policyengine_us/variables/gov/states/nd/tax/income/nd_income_tax_before_credits.py
@@ -25,7 +25,7 @@ def formula(tax_unit, period, parameters):
                 filing_status == statuses.SINGLE,
                 filing_status == statuses.SEPARATE,
                 filing_status == statuses.JOINT,
-                filing_status == statuses.WIDOW,
+                filing_status == statuses.SURVIVING_SPOUSE,
                 filing_status == statuses.HEAD_OF_HOUSEHOLD,
             ],
             [
diff --git a/policyengine_us/variables/gov/states/ne/tax/income/ne_income_tax_before_credits.py b/policyengine_us/variables/gov/states/ne/tax/income/ne_income_tax_before_credits.py
index b2aa1f4ac86..76eaf689771 100644
--- a/policyengine_us/variables/gov/states/ne/tax/income/ne_income_tax_before_credits.py
+++ b/policyengine_us/variables/gov/states/ne/tax/income/ne_income_tax_before_credits.py
@@ -23,7 +23,7 @@ def formula(tax_unit, period, parameters):
                 filing_status == statuses.SINGLE,
                 filing_status == statuses.SEPARATE,
                 filing_status == statuses.JOINT,
-                filing_status == statuses.WIDOW,
+                filing_status == statuses.SURVIVING_SPOUSE,
                 filing_status == statuses.HEAD_OF_HOUSEHOLD,
             ],
             [
diff --git a/policyengine_us/variables/gov/states/nj/tax/income/exclusions/nj_retirement_exclusion_fraction.py b/policyengine_us/variables/gov/states/nj/tax/income/exclusions/nj_retirement_exclusion_fraction.py
index d61484c9187..e8d4167af94 100644
--- a/policyengine_us/variables/gov/states/nj/tax/income/exclusions/nj_retirement_exclusion_fraction.py
+++ b/policyengine_us/variables/gov/states/nj/tax/income/exclusions/nj_retirement_exclusion_fraction.py
@@ -23,7 +23,7 @@ def formula(tax_unit, period, parameters):
                 filing_status == status.SINGLE,
                 filing_status == status.JOINT,
                 filing_status == status.HEAD_OF_HOUSEHOLD,
-                filing_status == status.WIDOW,
+                filing_status == status.SURVIVING_SPOUSE,
                 filing_status == status.SEPARATE,
             ],
             [
diff --git a/policyengine_us/variables/gov/states/nj/tax/income/nj_main_income_tax.py b/policyengine_us/variables/gov/states/nj/tax/income/nj_main_income_tax.py
index 781168bd0c2..f5527adcf15 100644
--- a/policyengine_us/variables/gov/states/nj/tax/income/nj_main_income_tax.py
+++ b/policyengine_us/variables/gov/states/nj/tax/income/nj_main_income_tax.py
@@ -23,7 +23,7 @@ def formula(tax_unit, period, parameters):
                 filing_status == status.SINGLE,
                 filing_status == status.JOINT,
                 filing_status == status.HEAD_OF_HOUSEHOLD,
-                filing_status == status.WIDOW,
+                filing_status == status.SURVIVING_SPOUSE,
                 filing_status == status.SEPARATE,
             ],
             [
diff --git a/policyengine_us/variables/gov/states/nj/tax/income/property_tax/nj_taking_property_tax_deduction.py b/policyengine_us/variables/gov/states/nj/tax/income/property_tax/nj_taking_property_tax_deduction.py
index fd7742eb89d..7f51b0a3a2a 100644
--- a/policyengine_us/variables/gov/states/nj/tax/income/property_tax/nj_taking_property_tax_deduction.py
+++ b/policyengine_us/variables/gov/states/nj/tax/income/property_tax/nj_taking_property_tax_deduction.py
@@ -27,7 +27,7 @@ def formula(tax_unit, period, parameters):
                 filing_status == status.SINGLE,
                 filing_status == status.JOINT,
                 filing_status == status.HEAD_OF_HOUSEHOLD,
-                filing_status == status.WIDOW,
+                filing_status == status.SURVIVING_SPOUSE,
                 filing_status == status.SEPARATE,
             ],
             [
@@ -48,7 +48,7 @@ def formula(tax_unit, period, parameters):
                 filing_status == status.SINGLE,
                 filing_status == status.JOINT,
                 filing_status == status.HEAD_OF_HOUSEHOLD,
-                filing_status == status.WIDOW,
+                filing_status == status.SURVIVING_SPOUSE,
                 filing_status == status.SEPARATE,
             ],
             [
diff --git a/policyengine_us/variables/gov/states/nm/tax/income/deductions/nm_medical_care_expense_deduction.py b/policyengine_us/variables/gov/states/nm/tax/income/deductions/nm_medical_care_expense_deduction.py
index c566bf7c868..47416924dfc 100644
--- a/policyengine_us/variables/gov/states/nm/tax/income/deductions/nm_medical_care_expense_deduction.py
+++ b/policyengine_us/variables/gov/states/nm/tax/income/deductions/nm_medical_care_expense_deduction.py
@@ -37,7 +37,7 @@ def formula(tax_unit, period, parameters):
                 filing_status == statuses.JOINT,
                 filing_status == statuses.HEAD_OF_HOUSEHOLD,
                 filing_status == statuses.SEPARATE,
-                filing_status == statuses.WIDOW,
+                filing_status == statuses.SURVIVING_SPOUSE,
             ],
             [
                 p.single.calc(agi, right=True),
diff --git a/policyengine_us/variables/gov/states/nm/tax/income/exemptions/nm_blind_and_aged_exemption.py b/policyengine_us/variables/gov/states/nm/tax/income/exemptions/nm_blind_and_aged_exemption.py
index 3fae0d33b51..d20ca9b0f79 100644
--- a/policyengine_us/variables/gov/states/nm/tax/income/exemptions/nm_blind_and_aged_exemption.py
+++ b/policyengine_us/variables/gov/states/nm/tax/income/exemptions/nm_blind_and_aged_exemption.py
@@ -52,7 +52,7 @@ def formula(tax_unit, period, parameters):
                 filing_status == statuses.JOINT,
                 filing_status == statuses.HEAD_OF_HOUSEHOLD,
                 filing_status == statuses.SEPARATE,
-                filing_status == statuses.WIDOW,
+                filing_status == statuses.SURVIVING_SPOUSE,
             ],
             [
                 p.single.calc(agi, right=True),
diff --git a/policyengine_us/variables/gov/states/nm/tax/income/nm_income_tax_before_non_refundable_credits.py b/policyengine_us/variables/gov/states/nm/tax/income/nm_income_tax_before_non_refundable_credits.py
index 67e8b81eaec..41ecb0bb39f 100644
--- a/policyengine_us/variables/gov/states/nm/tax/income/nm_income_tax_before_non_refundable_credits.py
+++ b/policyengine_us/variables/gov/states/nm/tax/income/nm_income_tax_before_non_refundable_credits.py
@@ -19,7 +19,7 @@ def formula(tax_unit, period, parameters):
                 filing_status == status.SINGLE,
                 filing_status == status.JOINT,
                 filing_status == status.SEPARATE,
-                filing_status == status.WIDOW,
+                filing_status == status.SURVIVING_SPOUSE,
                 filing_status == status.HEAD_OF_HOUSEHOLD,
             ],
             [
diff --git a/policyengine_us/variables/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate.py b/policyengine_us/variables/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate.py
index cd4ad284371..8ae852afd44 100644
--- a/policyengine_us/variables/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate.py
+++ b/policyengine_us/variables/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate.py
@@ -27,21 +27,22 @@ def formula(tax_unit, period, parameters):
 
         rebate = select(
             [
+                exemptions == 0,
                 exemptions == 1,
                 exemptions == 2,
                 exemptions == 3,
                 exemptions == 4,
                 exemptions == 5,
-                exemptions >= 6,
             ],
             [
-                p.amount.one_exemption.calc(agi),
-                p.amount.two_exemptions.calc(agi),
-                p.amount.three_exemptions.calc(agi),
-                p.amount.four_exemptions.calc(agi),
-                p.amount.five_exemptions.calc(agi),
-                p.amount.six_exemptions.calc(agi),
+                0,
+                p.amount.one_exemption.calc(agi, right=True),
+                p.amount.two_exemptions.calc(agi, right=True),
+                p.amount.three_exemptions.calc(agi, right=True),
+                p.amount.four_exemptions.calc(agi, right=True),
+                p.amount.five_exemptions.calc(agi, right=True),
             ],
+            default=p.amount.six_exemptions.calc(agi, right=True),
         )
 
         filing_status = tax_unit("filing_status", period)
diff --git a/policyengine_us/variables/gov/states/ny/tax/income/ny_main_income_tax.py b/policyengine_us/variables/gov/states/ny/tax/income/ny_main_income_tax.py
index 9fec50fb27e..b797847e887 100644
--- a/policyengine_us/variables/gov/states/ny/tax/income/ny_main_income_tax.py
+++ b/policyengine_us/variables/gov/states/ny/tax/income/ny_main_income_tax.py
@@ -26,7 +26,7 @@ def formula(tax_unit, period, parameters):
                 filing_status == status.SINGLE,
                 filing_status == status.JOINT,
                 filing_status == status.HEAD_OF_HOUSEHOLD,
-                filing_status == status.WIDOW,
+                filing_status == status.SURVIVING_SPOUSE,
                 filing_status == status.SEPARATE,
             ],
             [
diff --git a/policyengine_us/variables/gov/states/ny/tax/income/ny_supplemental_tax.py b/policyengine_us/variables/gov/states/ny/tax/income/ny_supplemental_tax.py
index 7e5b5559fe4..7b85c7d5813 100644
--- a/policyengine_us/variables/gov/states/ny/tax/income/ny_supplemental_tax.py
+++ b/policyengine_us/variables/gov/states/ny/tax/income/ny_supplemental_tax.py
@@ -23,7 +23,7 @@ def formula(tax_unit, period, parameters):
             status.SINGLE,
             status.JOINT,
             status.HEAD_OF_HOUSEHOLD,
-            status.WIDOW,
+            status.SURVIVING_SPOUSE,
             status.SEPARATE,
         ]
         in_each_status = [filing_status == s for s in statuses]
diff --git a/policyengine_us/variables/gov/states/ok/tax/income/ok_income_tax_before_credits.py b/policyengine_us/variables/gov/states/ok/tax/income/ok_income_tax_before_credits.py
index b3f2adf7b6f..23e5ce90e80 100644
--- a/policyengine_us/variables/gov/states/ok/tax/income/ok_income_tax_before_credits.py
+++ b/policyengine_us/variables/gov/states/ok/tax/income/ok_income_tax_before_credits.py
@@ -23,7 +23,7 @@ def formula(tax_unit, period, parameters):
                 filing_status == statuses.SINGLE,
                 filing_status == statuses.SEPARATE,
                 filing_status == statuses.JOINT,
-                filing_status == statuses.WIDOW,
+                filing_status == statuses.SURVIVING_SPOUSE,
                 filing_status == statuses.HEAD_OF_HOUSEHOLD,
             ],
             [
diff --git a/policyengine_us/variables/gov/states/or/tax/income/or_income_tax_before_credits.py b/policyengine_us/variables/gov/states/or/tax/income/or_income_tax_before_credits.py
index 30fdf37550f..7b6cee487ed 100644
--- a/policyengine_us/variables/gov/states/or/tax/income/or_income_tax_before_credits.py
+++ b/policyengine_us/variables/gov/states/or/tax/income/or_income_tax_before_credits.py
@@ -24,7 +24,7 @@ def formula(tax_unit, period, parameters):
                 filing_status == statuses.JOINT,
                 filing_status == statuses.HEAD_OF_HOUSEHOLD,
                 filing_status == statuses.SEPARATE,
-                filing_status == statuses.WIDOW,
+                filing_status == statuses.SURVIVING_SPOUSE,
             ],
             [
                 rates.single.calc(income),
diff --git a/policyengine_us/variables/gov/states/or/tax/income/subtractions/or_federal_tax_liability_subtraction.py b/policyengine_us/variables/gov/states/or/tax/income/subtractions/or_federal_tax_liability_subtraction.py
index da5d8847aa8..a9e9ce13884 100644
--- a/policyengine_us/variables/gov/states/or/tax/income/subtractions/or_federal_tax_liability_subtraction.py
+++ b/policyengine_us/variables/gov/states/or/tax/income/subtractions/or_federal_tax_liability_subtraction.py
@@ -33,7 +33,7 @@ def formula(tax_unit, period, parameters):
                 filing_status == status.JOINT,
                 filing_status == status.HEAD_OF_HOUSEHOLD,
                 filing_status == status.SEPARATE,
-                filing_status == status.WIDOW,
+                filing_status == status.SURVIVING_SPOUSE,
             ],
             [
                 p.single.calc(federal_agi),
diff --git a/policyengine_us/variables/gov/states/state_filing_status_if_married_filing_separately_on_same_return.py b/policyengine_us/variables/gov/states/state_filing_status_if_married_filing_separately_on_same_return.py
index e221191a642..e65af3c0b91 100644
--- a/policyengine_us/variables/gov/states/state_filing_status_if_married_filing_separately_on_same_return.py
+++ b/policyengine_us/variables/gov/states/state_filing_status_if_married_filing_separately_on_same_return.py
@@ -5,7 +5,7 @@ class StateFilingStatusIfMarriedFilingSeparatelyOnSameReturn(Enum):
     SINGLE = "Single"
     SEPARATE = "Separate"
     HEAD_OF_HOUSEHOLD = "Head of household"
-    WIDOW = "Widow(er)"
+    SURVIVING_SPOUSE = "Widow(er)"
 
 
 class state_filing_status_if_married_filing_separately_on_same_return(
@@ -29,7 +29,7 @@ def formula(tax_unit, period, parameters):
                 us_filing_status == fsvals.SINGLE,
                 us_filing_status == fsvals.SEPARATE,
                 us_filing_status == fsvals.HEAD_OF_HOUSEHOLD,
-                us_filing_status == fsvals.WIDOW,
+                us_filing_status == fsvals.SURVIVING_SPOUSE,
             ],
             [
                 # Simulate scenario where joint filers file separately on Arkansas return.
@@ -37,6 +37,6 @@ def formula(tax_unit, period, parameters):
                 StateFilingStatusIfMarriedFilingSeparatelyOnSameReturn.SINGLE,
                 StateFilingStatusIfMarriedFilingSeparatelyOnSameReturn.SEPARATE,
                 StateFilingStatusIfMarriedFilingSeparatelyOnSameReturn.HEAD_OF_HOUSEHOLD,
-                StateFilingStatusIfMarriedFilingSeparatelyOnSameReturn.WIDOW,
+                StateFilingStatusIfMarriedFilingSeparatelyOnSameReturn.SURVIVING_SPOUSE,
             ],
         )
diff --git a/policyengine_us/variables/gov/states/va/tax/income/credits/low_income_credit/va_low_income_tax_credit.py b/policyengine_us/variables/gov/states/va/tax/income/credits/low_income_credit/va_low_income_tax_credit.py
index 1480dc9a4eb..9fc40237811 100644
--- a/policyengine_us/variables/gov/states/va/tax/income/credits/low_income_credit/va_low_income_tax_credit.py
+++ b/policyengine_us/variables/gov/states/va/tax/income/credits/low_income_credit/va_low_income_tax_credit.py
@@ -15,7 +15,8 @@ class va_low_income_tax_credit(Variable):
     defined_for = "va_low_income_tax_credit_agi_eligible"
 
     def formula(tax_unit, period, parameters):
-        exemptions = tax_unit("va_personal_exemption", period)
+        # The credit is dependent on the number of personal and dependent exemptions
+        exemptions = tax_unit("tax_unit_size", period)
         p = parameters(
             period
         ).gov.states.va.tax.income.credits.eitc.low_income_tax
diff --git a/policyengine_us/variables/gov/states/va/tax/income/deductions/va_itemized_deductions.py b/policyengine_us/variables/gov/states/va/tax/income/deductions/va_itemized_deductions.py
index acd1059f8d8..fdd27b0d1ed 100644
--- a/policyengine_us/variables/gov/states/va/tax/income/deductions/va_itemized_deductions.py
+++ b/policyengine_us/variables/gov/states/va/tax/income/deductions/va_itemized_deductions.py
@@ -11,50 +11,34 @@ class va_itemized_deductions(Variable):
     defined_for = StateCode.VA
 
     def formula(tax_unit, period, parameters):
-        # The federal limitation on itemized deductions does not apply during the TCJA period
-        # Virginia still applies the limitation
-        year = period.start.year
-        if year >= 2018 and year <= 2026:
-            instant_str = f"2017-01-01"
-        else:
-            instant_str = period
-        p_irs = parameters(instant_str).gov.irs.deductions.itemized.limitation
         p_va = parameters(period).gov.states.va.tax.income.deductions.itemized
 
-        # va itemized deductions
         itm_deds_less_salt = tax_unit("itemized_deductions_less_salt", period)
+        uncapped_state_and_local_tax = tax_unit(
+            "state_and_local_sales_or_income_tax", period
+        )
         uncapped_property_taxes = add(tax_unit, period, ["real_estate_taxes"])
-        va_itm_deds = itm_deds_less_salt + uncapped_property_taxes
+        va_itm_deds = (
+            itm_deds_less_salt
+            + uncapped_property_taxes
+            + uncapped_state_and_local_tax
+        )
 
-        # Part A: If AGI from federal return is over a certain amount, then
-        # limitations to the itemized deduction are applied
         federal_agi = tax_unit("adjusted_gross_income", period)
+
         filing_status = tax_unit("filing_status", period)
         applicable_amount = p_va.applicable_amount[filing_status]
-        excess = max_(federal_agi - applicable_amount, 0)
-        agi_adjustment = p_irs.agi_rate * excess
-
-        itm_deds_adjustment = p_irs.itemized_deduction_rate * va_itm_deds
-        va_itm_deds_adjustment = min_(agi_adjustment, itm_deds_adjustment)
 
-        # Part B: state and local income tax modification
-        # the foreign income tax is considered but not modeled here
-        adjustment_fraction = np.zeros_like(va_itm_deds)
-        mask = va_itm_deds != 0
-        adjustment_fraction[mask] = (
-            va_itm_deds_adjustment[mask] / va_itm_deds[mask]
+        # Output if deductions are not limited
+        itemized_ded_reduced_by_uncapped_state_and_local = max_(
+            va_itm_deds - uncapped_state_and_local_tax, 0
         )
-
-        # Virginia Schedule A fails to mention if state and local income taxes cannot be negative
-        salt = tax_unit("state_and_local_sales_or_income_tax", period)
-        state_and_local_income_tax_adjustment = salt * (
-            1 - adjustment_fraction
-        )
-
-        va_limited_itm_deds = max_(
-            va_itm_deds_adjustment - state_and_local_income_tax_adjustment, 0
+        # Output if deductions are limited
+        selected_ded_reduced_by_reduced_state_and_local = tax_unit(
+            "va_reduced_itemized_deductions", period
         )
-
         return where(
-            federal_agi > applicable_amount, va_limited_itm_deds, va_itm_deds
+            federal_agi > applicable_amount,
+            selected_ded_reduced_by_reduced_state_and_local,
+            itemized_ded_reduced_by_uncapped_state_and_local,
         )
diff --git a/policyengine_us/variables/gov/states/va/tax/income/deductions/va_reduced_itemized_deductions.py b/policyengine_us/variables/gov/states/va/tax/income/deductions/va_reduced_itemized_deductions.py
new file mode 100644
index 00000000000..9278300ba89
--- /dev/null
+++ b/policyengine_us/variables/gov/states/va/tax/income/deductions/va_reduced_itemized_deductions.py
@@ -0,0 +1,85 @@
+from policyengine_us.model_api import *
+
+
+class va_reduced_itemized_deductions(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Virginia reduced itemized deductions"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2021/schedule-2021.pdf"
+    defined_for = StateCode.VA
+
+    def formula(tax_unit, period, parameters):
+        p_va = parameters(period).gov.states.va.tax.income.deductions.itemized
+
+        uncapped_state_and_local_tax = tax_unit(
+            "state_and_local_sales_or_income_tax", period
+        )
+
+        # Part A: If AGI from federal return is over a certain amount, then
+        # limitations to the itemized deduction are applied
+        # Line 1 - sum of medical exepens ded., capped state and local tax,
+        # interest ded., charitable ded., and casualty loss ded.
+        applicable_ded = add(
+            tax_unit,
+            period,
+            p_va.reduction.applicable,
+        )
+        # Line 2 medical expense ded., interest ded., casualty loss ded., and gambling losses
+        reducible_ded = add(
+            tax_unit,
+            period,
+            p_va.reduction.reducible,
+        )
+        # Line 3 - subtract Line 2 from line 1
+        excess_ded = max_(applicable_ded - reducible_ded, 0)
+        # If 0 - no reduction
+        # Line 4 - IRS deduction rate of excess
+        # The federal limitation on itemized deductions does not apply during the TCJA period
+        # Virginia still applies the limitation
+        year = period.start.year
+        if year >= 2018 and year <= 2026:
+            instant_str = f"2017-01-01"
+        else:
+            instant_str = period
+        p_irs = parameters(instant_str).gov.irs.deductions.itemized.limitation
+        excess_ded_fraction = excess_ded * p_irs.itemized_deduction_rate
+        # Line 5 Federal AGI
+        federal_agi = tax_unit("adjusted_gross_income", period)
+        # Line 6 - applicable amount
+        filing_status = tax_unit("filing_status", period)
+        applicable_amount = p_va.applicable_amount[filing_status]
+        # Line 7 - excess
+        excess = max_(federal_agi - applicable_amount, 0)
+        # Line 8 - excess times federal item. ded. AGI rate
+        agi_adjustment = p_irs.agi_rate * excess
+        # Line 9 - min of line 4 and line 8
+        va_itm_deds_adjustment = min_(agi_adjustment, excess_ded_fraction)
+        # Output from Part A (Line 1 - Line 9)
+        # Line 17 of the VA Schedule A
+        reduced_selected_ded = max_(applicable_ded - va_itm_deds_adjustment, 0)
+
+        # Part B: state and local income tax modification
+        # Form Part A - line 11 - Line 9 divided by line 3
+        adjustment_fraction = np.zeros_like(excess_ded)
+        mask = excess_ded != 0
+        adjustment_fraction[mask] = (
+            va_itm_deds_adjustment[mask] / excess_ded[mask]
+        )
+        # Part B Line 13 - capped state and local income tax
+        p_salt = parameters(
+            period
+        ).gov.irs.deductions.itemized.salt_and_real_estate
+        capped_state_and_local_tax = min_(
+            uncapped_state_and_local_tax, p_salt.cap[filing_status]
+        )
+        # Line 14 - Multiply line 11 by line 13
+        state_and_local_tax_adj = (
+            capped_state_and_local_tax * adjustment_fraction
+        )
+        # Line 15 - Subtract Line 14 from Line 13
+        reduced_state_and_local_tax = max_(
+            capped_state_and_local_tax - state_and_local_tax_adj, 0
+        )
+        return max_(reduced_selected_ded - reduced_state_and_local_tax, 0)
diff --git a/policyengine_us/variables/gov/states/vt/tax/income/vt_normal_income_tax.py b/policyengine_us/variables/gov/states/vt/tax/income/vt_normal_income_tax.py
index f9339cb4f3b..63f365d4b6a 100644
--- a/policyengine_us/variables/gov/states/vt/tax/income/vt_normal_income_tax.py
+++ b/policyengine_us/variables/gov/states/vt/tax/income/vt_normal_income_tax.py
@@ -24,7 +24,7 @@ def formula(tax_unit, period, parameters):
                 filing_status == status.SINGLE,
                 filing_status == status.JOINT,
                 filing_status == status.SEPARATE,
-                filing_status == status.WIDOW,
+                filing_status == status.SURVIVING_SPOUSE,
                 filing_status == status.HEAD_OF_HOUSEHOLD,
             ],
             [
diff --git a/policyengine_us/variables/gov/states/wi/tax/income/wi_income_before_credits.py b/policyengine_us/variables/gov/states/wi/tax/income/wi_income_before_credits.py
index 27bd565b281..097b9075c6a 100644
--- a/policyengine_us/variables/gov/states/wi/tax/income/wi_income_before_credits.py
+++ b/policyengine_us/variables/gov/states/wi/tax/income/wi_income_before_credits.py
@@ -24,7 +24,7 @@ def formula(tax_unit, period, parameters):
             [
                 fstatus == fstatus.possible_values.SINGLE,
                 fstatus == fstatus.possible_values.JOINT,
-                fstatus == fstatus.possible_values.WIDOW,
+                fstatus == fstatus.possible_values.SURVIVING_SPOUSE,
                 fstatus == fstatus.possible_values.SEPARATE,
                 fstatus == fstatus.possible_values.HEAD_OF_HOUSEHOLD,
             ],
diff --git a/policyengine_us/variables/gov/states/wi/tax/income/wi_standard_deduction.py b/policyengine_us/variables/gov/states/wi/tax/income/wi_standard_deduction.py
index cefd715fd20..b816f6ab6f1 100644
--- a/policyengine_us/variables/gov/states/wi/tax/income/wi_standard_deduction.py
+++ b/policyengine_us/variables/gov/states/wi/tax/income/wi_standard_deduction.py
@@ -25,7 +25,7 @@ def formula(tax_unit, period, parameters):
             [
                 fstatus == fstatus.possible_values.SINGLE,
                 fstatus == fstatus.possible_values.JOINT,
-                fstatus == fstatus.possible_values.WIDOW,
+                fstatus == fstatus.possible_values.SURVIVING_SPOUSE,
                 fstatus == fstatus.possible_values.SEPARATE,
                 fstatus == fstatus.possible_values.HEAD_OF_HOUSEHOLD,
             ],
diff --git a/policyengine_us/variables/gov/states/wv/tax/income/credits/liftc/wv_low_income_family_tax_credit.py b/policyengine_us/variables/gov/states/wv/tax/income/credits/liftc/wv_low_income_family_tax_credit.py
index 9e8068acd3a..44db976f2c7 100644
--- a/policyengine_us/variables/gov/states/wv/tax/income/credits/liftc/wv_low_income_family_tax_credit.py
+++ b/policyengine_us/variables/gov/states/wv/tax/income/credits/liftc/wv_low_income_family_tax_credit.py
@@ -29,7 +29,7 @@ def formula(tax_unit, period, parameters):
                 filing_status == filing_statuses.SEPARATE,
                 filing_status == filing_statuses.JOINT,
                 filing_status == filing_statuses.HEAD_OF_HOUSEHOLD,
-                filing_status == filing_statuses.WIDOW,
+                filing_status == filing_statuses.SURVIVING_SPOUSE,
             ],
             [
                 p.amount.single.calc(reduced_agi),
diff --git a/policyengine_us/variables/gov/states/wv/tax/income/wv_income_tax_before_non_refundable_credits.py b/policyengine_us/variables/gov/states/wv/tax/income/wv_income_tax_before_non_refundable_credits.py
index a08f512c066..8c3cbd8dc70 100644
--- a/policyengine_us/variables/gov/states/wv/tax/income/wv_income_tax_before_non_refundable_credits.py
+++ b/policyengine_us/variables/gov/states/wv/tax/income/wv_income_tax_before_non_refundable_credits.py
@@ -21,7 +21,7 @@ def formula(tax_unit, period, parameters):
                 filing_status == filing_statuses.SEPARATE,
                 filing_status == filing_statuses.JOINT,
                 filing_status == filing_statuses.HEAD_OF_HOUSEHOLD,
-                filing_status == filing_statuses.WIDOW,
+                filing_status == filing_statuses.SURVIVING_SPOUSE,
             ],
             [
                 p.single.calc(taxable_income),
diff --git a/policyengine_us/variables/household/demographic/tax_unit/filing_status.py b/policyengine_us/variables/household/demographic/tax_unit/filing_status.py
index c1a07a1e5b5..1d53afa72e9 100644
--- a/policyengine_us/variables/household/demographic/tax_unit/filing_status.py
+++ b/policyengine_us/variables/household/demographic/tax_unit/filing_status.py
@@ -6,7 +6,7 @@ class FilingStatus(Enum):
     JOINT = "Joint"
     SEPARATE = "Separate"
     HEAD_OF_HOUSEHOLD = "Head of household"
-    WIDOW = "Widow(er)"
+    SURVIVING_SPOUSE = "Surviving spouse"
 
 
 class filing_status(Variable):
@@ -30,7 +30,7 @@ def formula(tax_unit, period, parameters):
             [
                 FilingStatus.SEPARATE,
                 FilingStatus.JOINT,
-                FilingStatus.WIDOW,
+                FilingStatus.SURVIVING_SPOUSE,
                 FilingStatus.HEAD_OF_HOUSEHOLD,
             ],
             default=FilingStatus.SINGLE,
diff --git a/setup.py b/setup.py
index 8cfc318644e..e62371f5f55 100644
--- a/setup.py
+++ b/setup.py
@@ -7,7 +7,7 @@
 
 setup(
     name="policyengine-us",
-    version="0.718.0",
+    version="0.722.2",
     author="PolicyEngine",
     author_email="hello@policyengine.org",
     long_description=readme,