- Questionnaire Text
- UnHarmonized Variables
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 Extracts made on IPUMS-CPS before April 15th, 2014 have the outdated values for SPMSTTAX.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 from 2010 to 2018.
In 2019, the Census Bureau implemented a new processing system to accommodate survey changes. These changes affect income and relationship variables, making poverty measurements before and after 2019 incomparable. For more information on this overhaul, see our guide to the 2019 ASEC updates.
- All persons.
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