US HUD Qualified Census Tracts

A feature service produced by U.S. Department of Housing and Urban Development (U.S. HUD) that provides data on Qualified Census Tracts for the Low-Income Housing Tax Credit (LIHTC) Program. LIHTC Qualified Census Tracts, as defined under the section 42(d)(5)(C) 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. Date of Coverage: 2021 Data Updated: Annually