This Research Brief, the second in Child Trends series on immigrant children, draws on new results from Census 2000 data to examine differences in the poverty rates between children in immigrant families and children in native-born families. The brief reports results for the official poverty measure, but also for two alternatives to the official measure. Notably, the official poverty measure does not explicitly take into account what families need to spend for housing, food, and other necessities; transportation for work; child care/early education; income and payroll taxes; and differences in the cost of living across geographic areas of the country. Child Trends calculated a new "baseline basic budget poverty" measure that takes into account the costs of housing, food, other necessities, transportation for work, and federal income/payroll taxes. Child Trends also calculated a second new measure- to account for costs of formal child care and early education. These calculations show that when the new Baseline Basic Budget Poverty measure for children is used, the rate of poverty is significantly higher than that suggested by the official measure. Additionally, children in immigrant families tend to live in states showing large gaps in the two measures and these gaps widen further when the costs for child care and early education are taken into account. These results also suggest that policies and programs should consider the full range of costs that strain family budgets to combat childhood poverty effectively. (Contains 10 tables, 2 maps and 24 endnotes.) [This research brief was co-produced by the Center for Social and Demographic Analysis, State University of New York, Albany. For first report in series, "Children in Immigrant Families--The U.S. and 50 States: National Origins, Language, and Early Education," see ED496179.]