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

                     Deductibility Code |      Freq.     Percent        Cum.
----------------------------------------+-----------------------------------
                                      0 |        248        2.48        2.48
          Contributions are deductible. |      7,517       75.17       77.65
      Contributions are not deductible. |      2,235       22.35      100.00
----------------------------------------+-----------------------------------
                                  Total |     10,000      100.00

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