Dear Lorna,
Here is some additional documentation that might be useful.
Here is some documentation on how the income and expense items in the SPM PUMS file are computed.
https://www2.census.gov/programs-surveys/supplemental-poverty-measure/technical-documentation/spm_techdoc.pdf
As you noted the additional data collection in from the CPS ASEC.
Here are some additional considerations.
In some cases there are more people below the supplemental poverty threshold than the "ordinary" threshold in other cases the relationship is reversed. The "regular" poverty threshold is based on total family income, the family size and the number of children. On the other hand the supplemental poverty measure is base on a different measure of income (government benefits are counted) and a computation of expenses. Look at the SPM PUMS codebook for the variables and the exact computation. The ordinary measure does not account for expenses for example housing costs and food costs. Both of these vary by geography. Also the official poverty is based on the family (related individuals) There may be non-family members in the household.
Here is a good summary:
https://www.ssa.gov/policy/docs/ssb/v75n3/v75n3p55.html
Dave
Another good less technical resource from the Congressional Research Service is::
crsreports.congress.gov/.../R45031
You should also consider going directly to the SPM PUMS SAS file (2021) and merge on SERIALNO & SPORDER against the 2021 1 year PUMS. There isn't an exact match as the regular PUMS data includes some records for vacant households.