The purpose of this paper is to lay out a proposal for how data limitations might be overcome to produce SPM estimates using ACS data. For solving missing data issues, this paper examines how the data in the CPS ASEC might be used to inform ACS imputations. In order to allow outside researchers to work on this issue, this paper assesses the feasibility of producing an ACS public use research file with these imputations that researchers could use to produce substate SPM estimates. The analysis in this paper uses the 2010 ACS Public Use Microdata Sample (PUMS) file.

The first section of the paper examines the unit of analysis and poverty universe used to produce SPM estimates. The second section examines the value of noncash benefits that are added to resources to produce the SPM resource measures. The third section looks at the estimates of tax credits and tax liabilities. The fourth section reviews the  models used to estimate the expenditure amounts subtracted from resources to produce the SPM resource measure. The fifth section discusses the geographic adjustment of the SPM thresholds. The sixth section looks at some preliminary ACS poverty estimates using the imputed values.