SNAP Reform and Upward Mobility Act of 2023 This bill amends how U.S. poverty levels are determined and amends the Supplemental Nutrition Assistance Program (SNAP). The Bureau of the Census must (1) collect specified data regarding the receipt of federal benefits and individual income, and (2) use the data to provide an alternative poverty measure. The bill also establishes a Commission on Valuation of Federal Benefits to recommend the valuation of specific federal benefits for the purpose of estimating the Federal Poverty Level. This bill expands the applicability of the work requirements for SNAP recipients who are able-bodied adults without dependents (ABAWDs). (These individuals have further work requirements in addition to the general SNAP work-related requirements.) Specifically, this bill applies the work requirements for ABAWDs to adults who are not over 64 years old (currently this applies to those not over 50 years old). The bill also limits the ABAWD exclusion for a parent or other member of a household with responsibility for a dependent child to those with responsibility for a child under the age of six, which means that those with a child over the age of six must fulfill the work-related requirements. Further, the bill allows married individuals with a dependent over the age of six to jointly fulfill hour-based work requirements. Each state participating in SNAP must contribute specified matching funds for Department of Agriculture program administration funding contributions. The required match begins at 10% for FY2023 and increases annually until it reaches 50% for FY2031 and each subsequent fiscal year. The bill also addresses potential fraud in SNAP by, among other things, requiring SNAP beneficiaries to participate in fraud investigations and establishing penalties (e.g., benefit suspensions) for unauthorized uses of electronic benefit transfer (EBT) cards.