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. In state fiscal  year 2018, 757 children under 21 in Oklahoma qualified for SoonerCare through TEFRA and the state expended $7.6 million on this population.