Abstract
This report contains three alternate sets (1980 to present) of historical low income lines to the traditional "Low income cut-offs" (LICOs). The first set, "Low income measures" (LIMs), are set at one-half median adjusted family before-tax income, where "adjusted" indicates a consideration of different needs for families of varying size. The second and third sets are lines on an after-tax basis, using the LICO and LIM methodologies.
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