Qualified Census Tracts 2026
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<div style='background-color:rgb(255, 255, 255); border:0px solid currentcolor; box-sizing:border-box; color:rgb(74, 74, 74); font-family:"Avenir Next", Avenir, "Helvetica Neue", sans-serif; font-size:16px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; line-height:1.5; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; word-spacing:0px;'><span style='color:rgb(76,76,76); font-family:inherit; font-size:16px;'><span style='border:0px solid currentcolor; box-sizing:border-box; line-height:1.5; max-width:100%;'>Provides data on Qualified Census Tracts for the Low-Income Housing Tax Credit Program for 2026</span></span><span style='font-family:"Avenir Next W01", "Avenir Next W00", "Avenir Next", Avenir, "Helvetica Neue", sans-serif; font-size:16px;'><span style='border:0px solid currentcolor; box-sizing:border-box; line-height:1.5;'>.</span></span></div><div style='background-color:rgb(255, 255, 255); border:0px solid currentcolor; box-sizing:border-box; color:rgb(74, 74, 74); font-family:"Avenir Next", Avenir, "Helvetica Neue", sans-serif; font-size:16px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; line-height:1.5; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; word-spacing:0px;'><br /> </div><p style='background-color:rgb(255, 255, 255); border:0px solid currentcolor; box-sizing:border-box; color:rgb(74, 74, 74); font-family:"Avenir Next", Avenir, "Helvetica Neue", sans-serif; font-size:16px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; margin:0px 0px 1.5rem; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; word-spacing:0px;'><span style='color:rgb(51,51,51); font-family:inherit; font-size:16px;'><span style='border:0px solid currentcolor; box-sizing:border-box; line-height:1.5; 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='background-color:rgb(255, 255, 255); border:0px solid currentcolor; box-sizing:border-box; color:rgb(51, 51, 51); font-family:"Avenir Next", "Avenir Next"; font-size:16px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; line-height:1.5; max-width:100%; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; word-spacing:0px;'> </div><div style='background-color:rgb(255, 255, 255); border:0px solid currentcolor; box-sizing:border-box; color:rgb(51, 51, 51); font-family:"Avenir Next", "Avenir Next"; font-size:16px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; line-height:1.5; max-width:100%; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; word-spacing:0px;'>To learn more about Qualified Census Tracts (QCT) visit: <a style='background-color:transparent; border:0px solid currentcolor; box-sizing:border-box; color:rgb(0, 121, 193); font-family:inherit; line-height:1.5; max-width:100%; text-decoration: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;'><span style='border:0px solid currentcolor; box-sizing:border-box; line-height:1.5;'>, for questions about the spatial attribution of this dataset, please reach out to us at </span></span><a style='border:0px solid currentcolor; box-sizing:border-box; color:rgb(0, 97, 155); font-family:"Avenir Next W01", "Avenir Next W00", "Avenir Next", Avenir, "Helvetica Neue", sans-serif; line-height:1.5; text-decoration: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 style='border:0px solid currentcolor; box-sizing:border-box; line-height:1.5;'>. </span></span></div><div style='background-color:rgb(255, 255, 255); border:0px solid currentcolor; box-sizing:border-box; color:rgb(51, 51, 51); font-family:"Avenir Next", "Avenir Next"; font-size:16px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; line-height:1.5; max-width:100%; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; word-spacing:0px;'><br /> </div><div style='background-color:rgb(255, 255, 255); border:0px solid currentcolor; box-sizing:border-box; color:rgb(51, 51, 51); font-family:"Avenir Next", "Avenir Next"; font-size:16px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; line-height:1.5; max-width:100%; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; word-spacing:0px;'>Data Dictionary: <a style='background-color:transparent; border:0px solid currentcolor; box-sizing:border-box; color:rgb(0, 121, 193); font-family:inherit; line-height:1.5; max-width:100%; text-decoration: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='background-color:rgb(255, 255, 255); border:0px solid currentcolor; box-sizing:border-box; color:rgb(51, 51, 51); font-family:"Avenir Next", "Avenir Next"; font-size:16px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; line-height:1.5; max-width:100%; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; word-spacing:0px;'>Date of Coverage: <span style='font-family:inherit;'><span style='border:0px solid currentcolor; box-sizing:border-box; line-height:1.5; max-width:100%;'><strong>2026</strong></span></span></div><div style='background-color:rgb(255, 255, 255); border:0px solid currentcolor; box-sizing:border-box; color:rgb(51, 51, 51); font-family:"Avenir Next", "Avenir Next"; font-size:16px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; line-height:1.5; max-width:100%; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; word-spacing:0px;'><span style='font-family:inherit;'><span style='border:0px solid currentcolor; box-sizing:border-box; line-height:1.5; max-width:100%;'>Date Updated: <strong>9/2025</strong></span></span></div>
