Frequencies for first 10,000 rows of deductibility variable in eobmfga dataset :

                     Deductibility Code |      Freq.     Percent        Cum.
----------------------------------------+-----------------------------------
                                      0 |         72        0.72        0.72
          Contributions are deductible. |      8,820       88.20       88.92
      Contributions are not deductible. |      1,108       11.08      100.00
----------------------------------------+-----------------------------------
                                  Total |     10,000      100.00

by Jean Roth , jroth@nber.org , 15 Apr 2019