Areas like this are governed by dozens/hundreds of rules and exceptions and state governments are a petridish of these examples. Complex rule sets, tight budgets and being at the whim of whomever is in power accounts for a lot of this outdated tech stack. Ripping it up and replacing with some new shiny toy means not understand the problem: This complex systems need to be governed by a business rules engine where rules have an effectivity - dates from/to when the rule is in effect. That way you can see what the rule set was in the past, current and future. But getting the funding to do anything like that - complete with actual testing - isn't likely. Neither is a two year timeline to get it done. As always they'll most likely improvise, the problem will pass, and dealing with this technical debt will continue on into eternity.