Connecticut Qualified Census Tracts

This dataset provides access to Qualified Census Tracts (QCTs) in Connecticut to assist in administration of American Rescue Plan (ARP) funds.

The Secretary of HUD must designate QCTs, which are areas where either 50 percent or more of the households have an income less than 60 percent of the AMGI for such year or have a poverty rate of at least 25 percent.

HUD designates QCTs based on new income and poverty data released in the American Community Survey (ACS). Specifically, HUD relies on the most recent three sets of ACS data to ensure that anomalous estimates, due to sampling, do not affect the QCT status of tracts.

QCTs are identified for the purpose of Low-Income Housing Credits under IRC Section 42, with the purpose of increasing the availability of low-income rental housing by providing an income tax credit to certain owners of newly constructed or substantially rehabilitated low-income rental housing projects.

Also included are the number of households from the 2010 census (the “p0150001” variable), the average poverty rate using the 2014-2018 ACS data (the “pov_rate_18” variable), and the ratio of Tract Average Household Size Adjusted Income Limit to Tract Median Household Income using the 2014-2018 ACS data (the “inc_factor_18” variable).
For the last variable mentioned in the previous paragraph, the income limit is the limit for being considered a very low income household (size-adjusted and based on Area Mean Gross Income). This value is divided by the median household income for the given tract, to get a sense of how the limit and median incomes compare. For example, if ratio>1, it implies that the tract is very low income because the limit income is greater than the median income. This ratio is a compact way to include the separate variables for the household income limit and median household income for each tract.

本数据集旨在提供康涅狄格州合格人口普查区（QCTs）的访问权限，以协助美国救援计划（ARP）资金的行政管理。美国住房与城市发展部（HUD）须指定QCTs，这些区域中至少有50%的家庭年收入低于当年平均可支配个人收入（AMGI）的60%，或贫困率至少为25%。HUD依据美国社区调查（ACS）发布的新收入和贫困数据来指定QCTs。具体而言，HUD依赖于最近三套ACS数据，以确保由于抽样造成的异常估计不会影响地区的QCT状态。

QCTs的确定旨在符合《税收法》第42条关于低收入住房信贷的规定，其目的是通过向新建或大规模翻修的低收入租赁住房项目的特定业主提供所得税抵免，从而增加低收入租赁住房的可用性。

此外，还包括2010年人口普查的家庭数量（“p0150001”变量）、基于2014-2018年ACS数据的平均贫困率（“pov_rate_18”变量）以及基于2014-2018年ACS数据的区域平均家庭规模调整收入限制与区域家庭收入中位数之比（“inc_factor_18”变量）。在上一段提到的最后一个变量中，收入限制是指被认为是极低收入家庭（根据地区平均总收入进行规模调整）的收入上限。此值除以给定地区的家庭收入中位数，以了解收入上限与中位数收入的比较。例如，如果比率大于1，则表明该地区收入极低，因为上限收入高于中位数收入。该比率是一种简洁的方式，将每个地区的家庭收入上限和收入中位数变量结合在一起。