The Low-Income Housing Tax Credit (LIHTC) is the most important resource for creating affordable housing in the United States today. The LIHTC database, created by HUD and available to the public since 1997, contains information on 48,672 projects and 3.23 million housing units placed in service since 1987. Low-Income Housing Tax Credit Qualified Census Tracts must have 50 percent of households with incomes below 60 percent of the Area Median Gross Income (AMGI) or have a poverty rate of 25 percent or more. 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.

California State Income Limits reflect updated median income and household income levels for acutely low-, extremely low-, very low-, low- and moderate-income households for California’s 58 counties (required by Health and Safety Code Section 50093). These income limits apply to State and local affordable housing programs statutorily linked to HUD income limits and differ from income limits applicable to other specific federal, State, or local programs.

Income limits used to determine the income eligibility of applicants for assistance under three programs authorized by the National Housing Act. These programs are the Section 221(d)(3) Below Market Interest Rate (BMIR) rental program, the Section 235 program, and the Section 236 program. These income limits are listed by dollar amount and family size, and they are effective on the date issued. Due to the Housing and Economic Recovery Act of 2008 (Public Law 110-289), Income Limits used to determine qualification levels as well as set maximum rental rates for projects funded with tax credits authorized under section 42 of the Internal Revenue Code (the Code) and projects financed with tax exempt housing bonds issued to provide qualified residential rental development under section 142 of the Code (hereafter referred to as Multifamily Tax Subsidy Projects (MTSPs)) are now calculated and presented separately from the Section 8 income limits.

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. To learn more about Qualified Census Tracts (QCT)visit: https://www.huduser.gov/portal/datasets/qct.htmlData Dictionary: DD_Qualified Census Tracts Date of Coverage: 2024

Text source: https://www.huduser.gov/portal/datasets/HOME-Income-limits.htmlLanding page description:HOME Income Limits data are available from FY 1998 to the present. The HOME Income Limits are calculated using the same methodology that HUD uses for calculating the income limits for the Section 8 program, in accordance with Section 3(b)(2) of the U.S. Housing Act of 1937, as amended. These limits are based on HUD estimates of median family income, with adjustments based on family size. Please note that the 30 percent income limits for the HOME program have been calculated based on the definition of Extremely Low–Income Family (ELI) as described in Consolidated Submission for CPD Programs section of 24 CFR part 91.5. Therefore, the ELI Limit is calculated as 30 percent of median family income for the area and may not be the same as the Section 8 ELI Limit for your jurisdiction. The Section 8 Limit is calculated based on the definition of ELI as described in The 2014 Consolidated Appropriations Act, (Section 238 on page 128 Stat 635) which defines ELI as very low–income families whose incomes do not exceed the higher of the Federal poverty level or 30% of area median income. Family sizes in excess of 8 persons are calculated by adding 8% of the four-person income limit for each additional family member. That is, a 9-person limit should be 140% of the 4-person limit, the 10-person limit should be 148%.The HOME income limit values for large households (9-12 persons) must be rounded to the nearest $50. Therefore, all values from 1 to 24 are rounded down to 0, and all values from 25 to 49 are rounded up to 50.Note: The FY 2024 HOME Income Limits effective date is June 01, 2024.

The Community Development Block Grant (CDBG) program requires that each CDBG funded activity must either principally benefit low- and moderate-income persons, aid in the prevention or elimination of slums or blight, or meet a community development need having a particular urgency because existing conditions pose a serious and immediate threat to the health or welfare of the community and other financial resources are not available to meet that need. With respect to activities that principally benefit low- and moderate-income persons, at least 51 percent of the activity's beneficiaries must be low and moderate income. For CDBG, a person is considered to be of low income only if he or she is a member of a household whose income would qualify as "very low income" under the Section 8 Housing Assistance Payments program. Generally, these Section 8 limits are based on 50% of area median. Similarly, CDBG moderate income relies on Section 8 "lower income" limits, which are generally tied to 80% of area median. These data are from the 2011-2015 American Community Survey (ACS). To learn more about the Low to Moderate Income Populations visit: https://www.hudexchange.info/programs/acs-low-mod-summary-data/, for questions about the spatial attribution of this dataset, please reach out to us at GISHelpdesk@hud.gov. Data Dictionary: DD_Low to Moderate Income Populations by Block GroupDate of Coverage: ACS 2020-2016

This dataset provides data on Qualified Census Tracts for the Low-Income Housing Tax Credit Program for 2024. 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. Maps of Qualified Census Tracts and Difficult Development Areas are available at: huduser.gov/sadda/sadda_qct.html .

The Community Development Block Grant (CDBG) program requires that each CDBG funded activity must either principally benefit low- and moderate-income persons, aid in the prevention or elimination of slums or blight or meet a community development need having a particular urgency because existing conditions pose a serious and immediate threat to the health or welfare of the community and other financial resources are not available to meet that need. With respect to activities that principally benefit low- and moderate-income persons, at least 51 percent of the activity's beneficiaries must be low and moderate income. For CDBG, a person is considered to be of low income only if he or she is a member of a household whose income would qualify as "very low income" under the Section 8 Housing Assistance Payments program. Generally, these Section 8 limits are based on 50% of area median. Similarly, CDBG moderate income relies on Section 8 "lower income" limits, which are generally tied to 80% of area median. These data are from the 2016-2020 American Community Survey (ACS).To learn more about the Low to Moderate Income Populations visit: https://www.hudexchange.info/programs/acs-low-mod-summary-data/ Data Dictionary: DD_Low to Moderate Income Populations by Block Group Date of Coverage: ACS 2016-2020 Data Updated: Every Five Years

Analysis of ‘CT Qualified Census Tracts’ provided by Analyst-2 (analyst-2.ai), based on source dataset retrieved from https://catalog.data.gov/dataset/2109deb6-e5d4-4ce8-a4db-49f64db79930 on 27 January 2022.

--- Dataset description provided by original source is as follows ---

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.

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A Qualified Census Tract (QCT) is any census tract (or equivalent geographic area defined by the Census Bureau) in which at least 50% of households have an income less than 60% of the Area Median Gross Income (AMGI). HUD has defined 60% of AMGI as 120% of HUD's Very Low Income Limits (VLILs), which are based on 50% of area median family income, adjusted for high cost and low income areas.

The Community Development Block Grant (CDBG) program requires that each CDBG funded activity must either principally benefit low- and moderate-income persons, aid in the prevention or elimination of slums or blight, or meet a community development need having a particular urgency because existing conditions pose a serious and immediate threat to the health or welfare of the community and other financial resources are not available to meet that need. With respect to activities that principally benefit low- and moderate-income persons, at least 51 percent of the activity's beneficiaries must be low and moderate income. For CDBG, a person is considered to be of low income only if he or she is a member of a household whose income would qualify as "very low income" under the Section 8 Housing Assistance Payments program. Generally, these Section 8 limits are based on 50% of area median. Similarly, CDBG moderate income relies on Section 8 "lower income" limits, which are generally tied to 80% of area median. These data are derived from the 2011-2015 American Community Survey (ACS) and based on Census 2010 geography.

To learn more about the Low to Moderate Income Populations visit: https://www.hudexchange.info/programs/acs-low-mod-summary-data/, for questions about the spatial attribution of this dataset, please reach out to us at GISHelpdesk@hud.gov. Data Dictionary: DD_Low to Moderate Income Populations by Tract

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.

The affordable rental housing developments listed below are supported by the City of Chicago to maintain affordability standards. For information on rents, income requirements and availability, contact each property directly. For information on other affordable rental properties in Chicago and Illinois, call (877) 428-8844, or visit www.ILHousingSearch.org.

description: It allows to generate tables for Low-Income Housing Tax Credit (LIHTC) Qualified Census Tracts (QCT) and for Difficult Development Areas (DDA). LIHTC Qualified Census Tracts must have 50 percent of households with incomes below 60 percent of the Area Median Gross Income (AMGI) or have a poverty rate of 25 percent or more. DDA are designated by HUD and are based on Fair Market Rents, income limits, and the 2000 Census counts.; abstract: It allows to generate tables for Low-Income Housing Tax Credit (LIHTC) Qualified Census Tracts (QCT) and for Difficult Development Areas (DDA). LIHTC Qualified Census Tracts must have 50 percent of households with incomes below 60 percent of the Area Median Gross Income (AMGI) or have a poverty rate of 25 percent or more. DDA are designated by HUD and are based on Fair Market Rents, income limits, and the 2000 Census counts.

This layer shows census tracts that meet the following definitions: Census tracts with median household incomes at or below 80 percent of the statewide median income or with median household incomes at or below the threshold designated as low income by the Department of Housing and Community Development’s list of state income limits adopted under Healthy and Safety Code section 50093 and/or Census tracts receiving the highest 25 percent of overall scores in CalEnviroScreen 4.0 or Census tracts lacking overall scores in CalEnviroScreen 4.0 due to data gaps, but receiving the highest 5 percent of CalEnviroScreen 4.0 cumulative population burden scores or Census tracts identified in the 2017 DAC designation as disadvantaged, regardless of their scores in CalEnviroScreen 4.0 or Lands under the control of federally recognized Tribes.

This table contains outcomes for low-income households and households with incomes around the social minimum broken down by various characteristics such as: — composition of the household — age of the main cost winner — main source of income within a household — living situation — region up to the level of municipality. As of the RIO 2010, the results are based on integral observation. The previously published results of the RIO (2005-2009 for method change) are based on a sample of around 2 million households.In order to allow for comparison between 2010 and 2009 sample samples were also published for 2009 following method change on the basis of integral observation, which included both sample-based and integral observation results for the year 2009 (breaking year).

For the classification by income level, the low-income limit and the social/policy minimum are used as income limits.The classification by social minimum applies six limits. For these breakdowns, the number of households and the number of individuals are published, both absolute and in percentage of the target population.The table also provides data on the number of households and individuals who had to reach an income below the income limit used for a long period of time (4 years and longer). Due to the transition to integral observation, full and 2010 are not fully available for a long period (4 years and longer).

The results are used, among other things, in reports on poverty. Data available from 2005 to 2014 Status of the figures: The figures for the years 2005 to 2014 are final.

Changes as of 15 March 2018: None, this table has been discontinued. When are new figures coming? No longer applicable. — composition of the household — age of the main cost winner

— main source of income within a household — living situation — region up to the level of municipality. As of the RIO 2010, the results are based on integral observation. The previously published results of the RIO (2005-2009 for method change) are based on a sample of around 2 million households. In order to allow for comparison between 2010 and 2009 sample samples were also published for 2009 following method change on the basis of integral observation, which included both sample-based and integral observation results for the year 2009 (breaking year). For the classification by income level, the low-income limit and the social/policy minimum are used as income limits. The classification by social minimum applies six limits. For these breakdowns, the number of households and the number of individuals are published, both absolute and in percentage of the target population. The table also provides data on the number of households and individuals who had to reach an income below the income limit used for a long period of time (4 years and longer). Due to the transition to integral observation, full and 2010 are not fully available for a long period (4 years and longer). The results are used, among other things, in reports on poverty. Data available from 2005 to 2014

Status of the figures: The figures for the years 2005 to 2014 are final.

Changes as of 15 March 2018: None, this table has been discontinued.

When are new figures coming?

No longer applicable. This table contains outcomes for low-income households and households with incomes around the social minimum broken down by various characteristics such as: — composition of the household — age of the main cost winner — main source of income within a household

— living situation — region up to the level of municipality. As of the RIO 2010, the results are based on integral observation. The previously published results of the RIO (2005-2009 for method change) are based on a sample of around 2 million households. In order to allow for comparison between 2010 and 2009 sample samples were also published for 2009 following method change on the basis of integral observation, which included both sample-based and integral observation results for the year 2009 (breaking year). For the classification by income level, the low-income limit and the social/policy minimum are used as income limits. The classification by social minimum applies six limits. For these breakdowns, the number of households and the number of individuals are published, both absolute and in percentage of the target population. The table also provides data on the number of households and individuals who had to reach an income below the income limit used for a long period of time (4 years and longer). Due to the transition to integral observation, full and 2010 are not fully available for a long period (4 years and longer).

The results are used, among other things, in reports on poverty.

Data available from 2005 to 2014

Status of the figures:

The figures for the years 2005 to 2014 are final.

Changes as of 15 March 2018:

None, this table has been discontinued.

When are new figures coming?

No longer applicable.

Medicaid and the Children’s Health Insurance Program (CHIP) provide medical coverage to millions of Americans, and one of the main criteria to determine eligibility is income. In states with expanded coverage, the minimum eligibility threshold for adults is 138 percent of the federal poverty level (FPL).

The impact of the Affordable Care Act The Affordable Care Act (ACA) created the opportunity for states to expand Medicaid to cover nearly all low-income adults. Most states chose to extend coverage, meaning adults are eligible if their household income is at or below 138 percent of the FPL. Before the ACA, applicants had to fit into one of several categories in order to be eligible. Each group had its own income rules, and they all differed from state to state. Most low-income adults without children were not eligible.

Medicaid income rules simplified The ACA established a new methodology to determine income eligibility that helped to align rules that previously varied nationwide. In general, an individual’s eligibility is now determined by their Modified Adjusted Gross Income (MAGI) and where it falls in relation to the FPL. In 2021, the FPL for a one-person household was set at 12,880 U.S. dollars, which was the minimum income a person had to earn to qualify for Medicaid. In expansion states, an individual would still be eligible if they earned up to 138 percent of that figure.

A census tract is a statistical subdivision of counties that may include just a few neighborhoods in a city or, in rural areas, may include several towns. HUD designates Qualified Census Tracts (QCTs) for purposes of the Low Income Housing Tax Credit (LIHTC) program. To qualify, census tract must either: demonstrate a poverty rate of at least 25 percent, or 50 percent or more of its householders must have incomes below 60 percent of the area median household income.

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