Resolves to the SPM poverty rate for children under 18, as published by the U.S. Census Bureau in "Poverty in the United States" (P60 report).

Resolution source: Census Bureau P60 report for 2026. Census publishes ~9 months after the reference year.

Baseline: In 2024, the SPM child poverty rate was 13.4% (Census Bureau, September 2025). In 2021 it fell to 5.2% due to the expanded CTC, then rose to 12.4% in 2022 when it expired.

Resolution date: ~September 2027 (expected Census publication).

Source: https://www.census.gov/library/publications/2025/demo/p60-287.html