Qualified Census Tracts 2025
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<div><span style='color:rgb(76,76,76); font-family:"Avenir Next W01", "Avenir Next W00", "Avenir Next", Avenir, "Helvetica Neue", sans-serif; font-size:16px;'><span style='box-sizing:border-box; max-width:100%;'>Provides data on Qualified Census Tracts for the Low-Income Housing Tax Credit Program for 2025</span></span><span style='font-family:"Avenir Next W01", "Avenir Next W00", "Avenir Next", Avenir, "Helvetica Neue", sans-serif; font-size:16px;'>.</span></div><div><br /> </div><p><span style='color:rgb(51,51,51); font-family:"Avenir Next", "Avenir Next"; font-size:16px;'><span style='box-sizing:border-box; max-width:100%;'>LIHTC Qualified Census Tracts, as defined under the section 42(d)(5)(B) of the of the Internal Revenue Code of 1986, include any census tract (or equivalent geographic area defined by the Bureau of the Census) in which at least 50 percent of households have an income less than 60 percent of the Area Median Gross Income (AMGI), or which has a poverty rate of at least 25 percent. </span></span></p><div style='box-sizing:border-box; color:rgb(51, 51, 51); font-family:"Avenir Next", "Avenir Next"; font-size:16px; max-width:100%;'> </div><div style='box-sizing:border-box; color:rgb(51, 51, 51); font-family:"Avenir Next", "Avenir Next"; font-size:16px; max-width:100%;'>To learn more about Qualified Census Tracts (QCT) visit: <a style='background-color:transparent; box-sizing:border-box; color:rgb(0, 121, 193); font-family:inherit; max-width:100%; text-decoration-line:none;' target='_blank' href='https://www.huduser.gov/portal/datasets/qct.html' rel='nofollow ugc noopener noreferrer'>https://www.huduser.gov/portal/datasets/qct.html</a><span style='color:rgb(76,76,76); font-family:"Avenir Next W01", "Avenir Next W00", "Avenir Next", Avenir, "Helvetica Neue", sans-serif;'>, for questions about the spatial attribution of this dataset, please reach out to us at </span><a style='color:rgb(0, 97, 155); font-family:"Avenir Next W01", "Avenir Next W00", "Avenir Next", Avenir, "Helvetica Neue", sans-serif; text-decoration-line:none;' href='mailto:GISHelpdesk@hud.gov' target='_blank' rel='nofollow ugc noopener noreferrer'><strong>GISHelpdesk@hud.gov</strong></a><span style='color:rgb(76,76,76); font-family:"Avenir Next W01", "Avenir Next W00", "Avenir Next", Avenir, "Helvetica Neue", sans-serif;'>. </span></div><div style='box-sizing:border-box; color:rgb(51, 51, 51); font-family:"Avenir Next", "Avenir Next"; font-size:16px; max-width:100%;'><br /> </div><div style='box-sizing:border-box; color:rgb(51, 51, 51); font-family:"Avenir Next", "Avenir Next"; font-size:16px; max-width:100%;'>Data Dictionary: <a style='background-color:transparent; box-sizing:border-box; color:rgb(0, 121, 193); font-family:inherit; max-width:100%; text-decoration-line:none;' target='_blank' href='https://hud.maps.arcgis.com/sharing/rest/content/items/64bafc30e7f14044a7373c1097e9d4ce/data' rel='nofollow ugc noopener noreferrer'>DD_Qualified Census Tracts </a></div><div style='box-sizing:border-box; color:rgb(51, 51, 51); font-family:"Avenir Next", "Avenir Next"; font-size:16px; max-width:100%;'>Date of Coverage: <span style='font-family:inherit;'><span style='box-sizing:border-box; max-width:100%;'><strong>2025</strong></span></span></div><div style='box-sizing:border-box; color:rgb(51, 51, 51); font-family:"Avenir Next", "Avenir Next"; font-size:16px; max-width:100%;'><span style='font-family:inherit;'><span style='box-sizing:border-box; max-width:100%;'>Date Updated: <strong>1/2025</strong></span></span></div>
本数据集提供2025年度低收入住房税收抵免（Low-Income Housing Tax Credit, LIHTC）项目的合格普查区域（Qualified Census Tracts, QCT）相关数据。
根据1986年《国内税收法典》第42(d)(5)(B)条的定义，低收入住房税收抵免合格普查区域指满足以下任一条件的普查区域（或美国人口普查局定义的等效地理区域）：至少50%的家庭收入低于所在地区总中位收入（Area Median Gross Income, AMGI）的60%，或该区域的贫困率不低于25%。
如需了解合格普查区域（QCT）的更多详情，请访问：https://www.huduser.gov/portal/datasets/qct.html；若您对本数据集的空间归因存在疑问，请发送邮件至GISHelpdesk@hud.gov与我们联系。
数据字典：<a href="https://hud.maps.arcgis.com/sharing/rest/content/items/64bafc30e7f14044a7373c1097e9d4ce/data">DD_合格普查区域</a>
覆盖日期：<strong>2025年</strong>
更新日期：<strong>2025年1月</strong>
