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SPMCAPXPNS
SPM unit's capped work and child care expenses

Description

SPMCAPXPNS measures the combined estimated amount of an SPM Unit's total spending for childcare and work-related expenses, rounded to the nearest dollar. It is capped so that it does not exceed the earnings of the lowest-earning adult in the household. This value is used in the calculation of a family's total economic resources.

It is important for users to note that the Census Bureau does not collect the same detailed income and expenditure data for the ACS as it does for the Annual Social and Economic Supplement of the Current Population Survey (CPS ASEC). Many of the data points used to calculate the SPM have been imputed or estimated using values from the CPS ASEC. For detailed information about how the Census Bureau derived these measures, please refer to the Supplemental Poverty Measure using the American Community Survey working paper.

The formula used to calculate total SPM resources is

SPMTOTRES = SPMFTOTVAL + (SPMSNAP + SPMCAPHOUS + SPMLUNCH + SPMHEAT + SPMWIC) - (SPMFICA + SPMFEDTAXAC + SPMSTTAX) - SPMCAPXPNS – SPMMEDXPNS