3 datasets found

  1. Low-Income Community Bonus Credit Program

    • zenodo.org
    bin, gif, html, txt +1
    Updated Mar 21, 2025
    + more versions
    Share
    FacebookFacebook
    TwitterTwitter
    Email
    Click to copy link
    Link copied
    Close
    Cite
    Zenodo (2025). Low-Income Community Bonus Credit Program [Dataset]. http://doi.org/10.5281/zenodo.15061838
    Explore at:
    zip, bin, gif, txt, htmlAvailable download formats
    Unique identifier
    https://doi.org/10.5281/zenodo.15061838
    Dataset updated
    Mar 21, 2025
    Dataset provided by
    Zenodohttp://zenodo.org/
    License

    Attribution 4.0 (CC BY 4.0)https://creativecommons.org/licenses/by/4.0/
    License information was derived automatically

    Description

    IRA Low-Income Community Bonus Credit Program Layers

    These geospatial data resources and the linked mapping tool below reflect currently available data on three categories of potentially qualifying Low-Income communities:

    1. Census tracts that meet the CDFI's New Market Tax Credit Program's threshold for Low Income, thereby are able to apply to Category 1.
    2. Census tracts that meet the White House's Climate and Economic Justice Screening Tool's threshold for disadvantage in the 'Energy' category, thereby are able to apply for Additional Selection Criteria Geography.
    3. Counties that meet the USDA's threshold for Persistent Poverty, thereby are able to apply for Additional Selection Criteria Geography.

    Note that Category 2 - Indian Lands are not shown on this map. Note that Persistent Poverty is not calculated for US Territories. Note that CEJST Energy disadvantage is not calculated for US Territories besides Puerto Rico.

    The excel tool provides the land area percentage of each 2023 census tract meeting each of the above categories. To examine geographic eligibility for a specific address or latitude and longitude, visit the program's mapping tool.

    Additional information on this tax credit program can be found on the DOE Landing Page for the 48e program at https://www.energy.gov/diversity/low-income-communities-bonus-credit-program or the IRS Landing Page at https://www.irs.gov/credits-deductions/low-income-communities-bonus-credit.

    Maps last updated: September 1st, 2024
    Next map update expected: December 7th, 2024

    Disclaimer: The spatial data and mapping tool is intended for geolocation purposes. It should not be relied upon by taxpayers to determine eligibility for the Low-Income Communities Bonus Credit Program.

    Source Acknowledgements:

    1. The New Market Tax Credit (NMTC) Tract layer using data from the 2016-2020 ACS is from the CDFI Information Mapping System (CIMS) and is created by the U.S. Department of Treasury Community Development Financial Institutions Fund. To learn more, visit CDFI Information Mapping System (CIMS) | Community Development Financial Institutions Fund (cdfifund.gov). https://www.cdfifund.gov/mapping-system. Tracts are displayed that meet the threshold for the New Market Tax Credit Program.
    2. The 'Energy' Category Tract layer from the Climate and Economic Justice Screening Tool (CEJST) is created by the Council on Environmental Quality (CEQ) within the Executive Office of the President. To learn more, visit https://screeningtool.geoplatform.gov/en/. Tracts are displayed that meet the threshold for the 'Energy' Category of burden. I.e., census tracts that are at or above the 90th percentile for (energy burden OR PM2.5 in the air) AND are at or above the 65th percentile for low income.
    3. The Persistent Poverty County layer is created by joining the U.S. Department of Agriculture, Economic Research Service's Poverty Area Official Measures dataset, with relevant county TIGER/Line Shapefiles from the US Census Bureau. To learn more, visit https://www.ers.usda.gov/data-products/poverty-area-measures/. Counties are displayed that meet the thresholds for Persistent Poverty according to 'Official' USDA updates. i.e. areas with a poverty rate of 20.0 percent or more for 4 consecutive time periods, about 10 years apart, spanning approximately 30 years (baseline time period plus 3 evaluation time periods). Until Dec 7th, 2024 both the USDA estimates using 2007-2011 and 2017-2021 ACS 5-year data. On Dec 8th, 2024, only the USDA estimates using 2017-2021 data will be accepted for program eligibility.

  2. Difficult Development Areas

    • hub.arcgis.com
    • arc-gis-hub-home-arcgishub.hub.arcgis.com
    Updated Sep 13, 2022
    Share
    FacebookFacebook
    TwitterTwitter
    Email
    Click to copy link
    Link copied
    Close
    Cite
    Esri U.S. Federal Datasets (2022). Difficult Development Areas [Dataset]. https://hub.arcgis.com/maps/fedmaps::difficult-development-areas
    Explore at:
    Dataset updated
    Sep 13, 2022
    Dataset provided by
    Esrihttp://esri.com/
    Authors
    Esri U.S. Federal Datasets
    Area covered
    Description

    Difficult Development AreasThis U.S. Department of Housing and Urban Development feature layer depicts Difficult Development Areas in the United States. Per HUD, "Difficult Development Areas (DDA) are areas with high land, construction and utility costs relative to the area median income and are based on Fair Market Rents, income limits, the 2010 census counts, and 5-year American Community Survey (ACS) data." All DDA's in Metropolitan Statistical Areas (MSA) and Primary Metropolitan Statistical Areas (PMSA) may not contain more than 20% of the aggregate population of all MSA's/PMSA's, and all designated areas not in metropolitan areas may not contain more than 20% of the aggregate population of the non-metropolitan counties.Baltimore/Columbia/Towson Small Area DDAData currency: Current Federal ServiceData modification: NoneFor more information: Housing and Urban Development; Qualified Census Tracts and Difficult Development AreasFor feedback, please contact: ArcGIScomNationalMaps@esri.comDepartment of Housing and Urban DevelopmentPer HUD, "The Department of Housing and Urban Development administers programs that provide housing and community development assistance. The Department also works to ensure fair and equal housing opportunity for all."

  3. a

    Maryland Housing Designated Areas - Qualified Census Tracts

    • data-maryland.opendata.arcgis.com
    • data.imap.maryland.gov
    Updated Jan 1, 2017
    Share
    FacebookFacebook
    TwitterTwitter
    Email
    Click to copy link
    Link copied
    Close
    Cite
    ArcGIS Online for Maryland (2017). Maryland Housing Designated Areas - Qualified Census Tracts [Dataset]. https://data-maryland.opendata.arcgis.com/datasets/409da6cd130c4cdb80232758c188193b
    Explore at:
    Dataset updated
    Jan 1, 2017
    Dataset authored and provided by
    ArcGIS Online for Maryland
    Area covered
    Description

    The US Department of Housing and Urban Development (HUD) designates Qualified Census Tracts (QCTs) for purposes of the Low-Income Housing Tax Credit (LIHTC) program. The LIHTC program is defined in Section 42 of the Internal Revenue Code of 1986. The LIHTC is a tax incentive intended to increase the availability of affordable rental housing. The LIHTC statute provides two criteria for QCT eligibility. A census tract must have either: 1) a poverty rate of at least 25 percent; or 2) 50 percent or more of its householders must have incomes below 60 percent of the area median household income. The area corresponds to a metropolitan or a non-metropolitan area. Further, the LIHTC statute requires that no more than 20 percent of the metropolitan area population reside within designated QCTs (This limit also applies collectively to the nonmetropolitan counties in each state). Thus, it is possible for a tract to meet one or both of the above criteria, but not be designated as a QCT. With respect to the census tracts, the Census Bureau defines them in cooperation with local authorities every ten years for the purposes of the decennial census and, following a public comment period, has recently completed defining tract boundaries for the 2010 Census. Note that when census tract boundaries are set, they remain unchanged for the next decade. Thus, tract boundaries will not be changed until the 2020 Decennial Census.This is a MD iMAP hosted service. Find more information at https://imap.maryland.gov.Feature Service Link:https://mdgeodata.md.gov/imap/rest/services/BusinessEconomy/MD_HousingDesignatedAreas/FeatureServer/1

  4. Not seeing a result you expected?
    Learn how you can add new datasets to our index.

Share
FacebookFacebook
TwitterTwitter
Email
Click to copy link
Link copied
Close
Cite
Zenodo (2025). Low-Income Community Bonus Credit Program [Dataset]. http://doi.org/10.5281/zenodo.15061838
Organization logo

Low-Income Community Bonus Credit Program

Explore at:
zip, bin, gif, txt, htmlAvailable download formats
Unique identifier
https://doi.org/10.5281/zenodo.15061838
Dataset updated
Mar 21, 2025
Dataset provided by
Zenodohttp://zenodo.org/
License

Attribution 4.0 (CC BY 4.0)https://creativecommons.org/licenses/by/4.0/
License information was derived automatically

Description

IRA Low-Income Community Bonus Credit Program Layers

These geospatial data resources and the linked mapping tool below reflect currently available data on three categories of potentially qualifying Low-Income communities:

  1. Census tracts that meet the CDFI's New Market Tax Credit Program's threshold for Low Income, thereby are able to apply to Category 1.
  2. Census tracts that meet the White House's Climate and Economic Justice Screening Tool's threshold for disadvantage in the 'Energy' category, thereby are able to apply for Additional Selection Criteria Geography.
  3. Counties that meet the USDA's threshold for Persistent Poverty, thereby are able to apply for Additional Selection Criteria Geography.

Note that Category 2 - Indian Lands are not shown on this map. Note that Persistent Poverty is not calculated for US Territories. Note that CEJST Energy disadvantage is not calculated for US Territories besides Puerto Rico.

The excel tool provides the land area percentage of each 2023 census tract meeting each of the above categories. To examine geographic eligibility for a specific address or latitude and longitude, visit the program's mapping tool.

Additional information on this tax credit program can be found on the DOE Landing Page for the 48e program at https://www.energy.gov/diversity/low-income-communities-bonus-credit-program or the IRS Landing Page at https://www.irs.gov/credits-deductions/low-income-communities-bonus-credit.

Maps last updated: September 1st, 2024
Next map update expected: December 7th, 2024

Disclaimer: The spatial data and mapping tool is intended for geolocation purposes. It should not be relied upon by taxpayers to determine eligibility for the Low-Income Communities Bonus Credit Program.

Source Acknowledgements:

  1. The New Market Tax Credit (NMTC) Tract layer using data from the 2016-2020 ACS is from the CDFI Information Mapping System (CIMS) and is created by the U.S. Department of Treasury Community Development Financial Institutions Fund. To learn more, visit CDFI Information Mapping System (CIMS) | Community Development Financial Institutions Fund (cdfifund.gov). https://www.cdfifund.gov/mapping-system. Tracts are displayed that meet the threshold for the New Market Tax Credit Program.
  2. The 'Energy' Category Tract layer from the Climate and Economic Justice Screening Tool (CEJST) is created by the Council on Environmental Quality (CEQ) within the Executive Office of the President. To learn more, visit https://screeningtool.geoplatform.gov/en/. Tracts are displayed that meet the threshold for the 'Energy' Category of burden. I.e., census tracts that are at or above the 90th percentile for (energy burden OR PM2.5 in the air) AND are at or above the 65th percentile for low income.
  3. The Persistent Poverty County layer is created by joining the U.S. Department of Agriculture, Economic Research Service's Poverty Area Official Measures dataset, with relevant county TIGER/Line Shapefiles from the US Census Bureau. To learn more, visit https://www.ers.usda.gov/data-products/poverty-area-measures/. Counties are displayed that meet the thresholds for Persistent Poverty according to 'Official' USDA updates. i.e. areas with a poverty rate of 20.0 percent or more for 4 consecutive time periods, about 10 years apart, spanning approximately 30 years (baseline time period plus 3 evaluation time periods). Until Dec 7th, 2024 both the USDA estimates using 2007-2011 and 2017-2021 ACS 5-year data. On Dec 8th, 2024, only the USDA estimates using 2017-2021 data will be accepted for program eligibility.

Search
Clear search
Close search
Google apps
Main menu