The SPM, first released in 2011 and produced in collaboration with the Bureau of Labor Statistics (BLS), extends the official poverty measure by accounting for several government programs that are designed to assist low-income families but are not included in official poverty measure calculations. The SPM also accounts for geographic variation in housing expenses when calculating poverty thresholds and includes federal and state taxes, work expenses, and medical expenses.
By this measure, California ties Louisiana for the highest poverty rates among the 50 states: 17.7 percent.