Qualified Census Tracts 2026

Provides data on Qualified Census Tracts for the Low-Income Housing Tax Credit Program for 2026. 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. To learn more about Qualified Census Tracts (QCT) visit: https://www.huduser.gov/portal/datasets/qct.html, for questions about the spatial attribution of this dataset, please reach out to us at [e-mail]. Data Dictionary: DD_Qualified Census Tracts Date of Coverage: 2026 Date Updated: 9/2025本数据集提供2026年度低收入住房税收抵免（Low-Income Housing Tax Credit, LIHTC）计划的合格人口普查区相关数据。根据1986年《国内税收法典》第42(d)(5)(B)条的规定，合格人口普查区（Qualified Census Tracts, QCT）指满足以下任一条件的人口普查区（或美国人口普查局（Bureau of the Census）定义的等效地理区域）：至少50%的家庭收入低于所在区域总收入中位数（Area Median Gross Income, AMGI）的60%，或贫困率不低于25%。如需了解合格人口普查区的更多详情，请访问：https://www.huduser.gov/portal/datasets/qct.html；若对本数据集的空间属性存在疑问，请发送邮件至[e-mail]与我们联系。数据字典：DD_合格人口普查区 覆盖日期：2026年 更新日期：2025年9月