This report presents data on income, earnings, and poverty by detailed socioeconomic characteristics for the United States, states, and lower levels of geography based on information collected in the 2006 and 2007 American Community Surveys (ACS). A description of the ACS is provided in the text box “What Is the American Community Survey?” The U.S. Census Bureau also reports income, earnings, and poverty data based on the Current Population Survey Annual Social and Economic Supplement (CPS ASEC). Following the standard specified by the Offi ce of Management and Budget (OMB) in Statistical Policy Directive 14, the Census Bureau computes offi cial national poverty rates using the CPS ASEC and reports the 2007 data in the publication Income, Poverty, and Health Insurance Coverage in the United States: 2007. The 2007 ACS is the second year of the survey’s implementation including both housing units and group quarters in its sample.2 The ACS is designed to provide detailed estimates of housing, demographic, social, and economic characteristics for the states, counties, places, and other localities. This report makes state-level comparisons over the 2006 to 2007 time period. Such comparisons should be interpreted with caution because of overlapping income reference periods.