Thirty-two States have enacted statutes that specifically criminalize elder abuse, neglect, or exploitation. Twelve of these States have adopted a mixed strategy that also includes the enhancement of sanctions for other crimes when a senior or "vulnerable" adult is victimized. Six States and the District of Columbia provide only for the latter type of attention to elder abuse. Currently, 14 States define the protected elderly population as having a minimum age requirement, generally 60 or 65. Nineteen States define the protected population based upon the victim's having a diminished physical or mental capacity. At least 32 States criminalize emotional abuse in some manner. A majority of States have enacted specific financial-exploitation statutes or provided for penalty enhancements for victimizing older persons as part of general theft or fraud laws. Most States make elder abuse and neglect a felony, dependent on the severity of the victim's injury. Forty-six States have laws that place an affirmative duty on certain types of persons to report elder abuse and neglect. One table presented in this report identifies the protected population and prohibited conduct covered by each State's statutes. A second table lists mandatory-reporting statutes for elder abuse, neglect, and exploitation, identifying the mandatory reporters and whether failure to report is a criminal offense.