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SPM unit's state tax


This is a 10-digit numeric variable.


SPMSTTAX measures a family's total state tax liability and is used to calculate the Supplemental Poverty Measure (SPM). This variable is measured for the SPM family unit.

In 2014, the Census Bureau updated SPMSTTAX values for CPS ASEC 2011 and 2010. Extracts made on IPUMS-CPS before April 15th, 2014 have the outdated values for SPMSTTAX.

SPMSTTAX is expressed in dollars of the given year; users can adjust for inflation using Consumer Price Index adjustment factors.


Aside from the effects of inflation, SPMSTTAX is comparable across years.


  • All persons.


Years Jan Feb ASEC Apr May Jun Jul Aug Sep Oct Nov Dec
2010 – 2019 - - X - - - - - - - - -


This variable has no flags.


No variables available