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SPMEITC
SPM unit's Earned Income Tax Credit
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Description

SPMEITC represents the Earned Income Tax Credit (EITC), rounded to the nearest dollar, of an SPM family unit. This variable is used to calculate Federal tax liability after credits (SPMFEDTAXAC).

Because the ACS does not collect information about a household's tax obligations or if the respondent even filed taxes, the Census Bureau used the National Bureau of Economic Research (NBER)'s TAXSIM tool to generate values for SPMFEDTAXAC, SPMFEDTAXBC, SPMEITC, SPMFICA, and SPMSTTAX.

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.