TEFRA

Under Section 134 of the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), states have the option to make Medicaid benefits available to children with physical or mental disabilities, regardless of family income, and allows children requiring institutional level of services to be cared for in their homes.
 
Oklahoma has exercised this option since 2005. As of September 2021, there were 926 children enrolled in TEFRA. The state spent $12.1 million on the TEFRA population in SFY 2020 at an average cost of $13,822 per enrollee.