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.

City map highlighting 2024 qualified census tracts (QCT) in Mesa. 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. Maps of Qualified Census Tracts are available at: https://huduser.gov/sadda/sadda_qct.html

This service contains a list of census tracts that qualify for the American Rescue Plan Act (ARPA) . The list was provided to EGIS by BMS. The data used to produce this service can be found at Qualified Census Tracts and Difficult Development Areas | HUD USER.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. Maps of Qualified Census Tracts and Difficult Development Areas are available at: 2023 and 2024 Small DDAs and QCTs | HUD USER.Qualified Census Tracts - Generate QCT Tables for Individual Areas (Also Includes DDA Information)This data was created by the Department of Housing and Urban Development in 2023. This data is updated on a yearly basis.

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)(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 GISHelpdesk@hud.gov. Data Dictionary: DD_Qualified Census Tracts Date of Coverage: Fiscal Year 2024Date Updated: 10/2023

The U.S. Housing and Urban Development (HUD) maintains data for Qualified Census Tracts (QCT). 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. This layer contains all Census Tracts in LA County, with QCT marked as "Yes" and tracts that are not QCT as "No."This layer is an export of the 2022 data. Source data is updated annually. Data are at the 2010 census tract geography level. These have been joined to Supervisorial Districts 2021 and SPAs 2022, based on a "center in" spatial join.To learn more: https://www.huduser.gov/portal/datasets/qct.htmlFor more information, please contact egis@isd.lacounty.gov

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://geodata.md.gov/imap/rest/services/BusinessEconomy/MD_HousingDesignatedAreas/FeatureServer/1

The Community Development Financial Institutions (CDFI) Fund, a division of the US Department of the Treasury, administers the New Markets Tax Credit (NMTC). The NMTC Program incentivizes community development and economic growth through the use of tax credits that attract private investment to distressed communities. This layer depicts area that are NMTC Qualified.New Market Tax Credit Program Note that the latest eligibility criteria use Census American Community Survey (ACS) 2016-2020 estimates.

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 designated by the U.S. Department of Housing and Urban Development and are based on Fair Market Rents, income limits, the 2010 census counts, and 2006–10 5-year American Community Survey data when they becomes available. Beginning with the 2016 DDA designations, metropolitan DDAs will use Small Area Fair Market Rents (FMRs) rather than metropolitan-area FMRs for designating metropolitan DDAs. Maps of Qualified Census Tracts and Difficult Development Areas are available at: huduser.gov/sadda/sadda_qct.html. This is a MD iMAP hosted service. Find more information at https://imap.maryland.gov.Feature Service Link:https://geodata.md.gov/imap/rest/services/BusinessEconomy/MD_HousingDesignatedAreas/FeatureServer/3

FY2024 full and partial census tracts that qualify as Low-Moderate Income Areas (LMA) where 51% or more of the population are considered as having Low-Moderate Income. The low- and moderate-income summary data (LMISD) is based on the 2016-2020 American Community Survey (ACS). As of August 1, 2024, to qualify any new low- and moderate-income area (LMA) activities, Community Development Block Grant (CDBG) grantees should use this map and data.

For more information about LMA/LMI click the following link to open in new browser tab https://www.hudexchange.info/programs/cdbg/cdbg-low-moderate-income-data/

The Job Tax Credit Program, as defined in O.C.G.A. § 48-7-40.1, provides additional benefits to specified census tracts or additionally designated areas which are considered to be less developed or have a higher rate of poverty. The military zone designation was added in the 2004 Legislative Session through the passage of House Bill 984. This amendment provides for census tracts which are located adjacent to a military base and have pervasive poverty of at least a 15 percent poverty rate, as reflected in the most recent decennial census, to receive the highest benefit level allowed under the Job Tax Credit Program. It also provides for the credit to be available to any business of any nature, as long as all other program requirements are met. An amendment was made in the 2008 Legislative Session to provide for the job creation threshold to be reduced from 5 jobs to 2 jobs.

This layer contains Census Tracts that have been designated as Qualified Opportunity Zones and contains additional data determined by the EPA to be of interest to users who are seeking revitalization-oriented information about these tracts. Based on nominations of eligible census tracts by the Chief Executive Officers of each State, Treasury has completed its designation of Qualified Opportunity Zones. Each State nominated the maximum number of eligible tracts, per statute, and these designations are final. The statute and legislative history of the Opportunity Zone designations, under IRC § 1400Z, do not contemplate an opportunity for additional or revised designations after the maximum number of zones allowable have been designated in a State or Territory. The data in this layer was updated in January 2021. For more information on Opportunity Zones, please visit: https://www.cdfifund.gov/Pages/Opportunity-Zones.aspx

EPA has added these indicators to the QOZ tracts list:

1. Count of Superfund facilities from EPA National Priorities List (NPL). Count was generated by performing spatial join of Tract boundaries to NPL points—yielding per tract counts. Spatial Extent: all US states and territories. Source: https://www.epa.gov/superfund/superfund-data-and-reports

2. Count of Brownfields properties from EPA Assessment, Cleanup and Redevelopment Exchange System (ACRES). Count was generated by performing spatial join of Tract boundaries to ACRES points--yielding per tract counts. Spatial Extent: all US states and territories. Source: https://edap-oei-data-commons.s3.amazonaws.com/EF/GIS/EF_ACRES.csv

3. Technical Assistance Communities from EPA Office of Community Revitalization (OCR). 13 layers were merged into one; count was generated by performing spatial join of Tract boundaries to combined point layer—yielding per tract counts. Please note that technical assistance communities are often serving areas larger than a single Census tract. Please contact OCR with questions. Spatial Extent: all US states and territories. Source: https://epa.maps.arcgis.com/home/item.html?id=b8795575db194340a4ad1c251e4d6ca1

4. Lead Paint Index from Environmental Justice Screening and Mapping Tool (EJSCREEN). Block group-level values were population weighted and summed to produce a tract-level estimate. The “raw” values were converted to tract-level percentiles. Spatial Extent: all US states and Puerto Rico. Source: https://gaftp.epa.gov/EJSCREEN/2019/

5. Air Toxics Respiratory Index from EJSCREEN. Block group-level values were population weighted and summed to produce a tract-level estimate. The “raw” values were converted to tract-level percentiles. Spatial Extent: all US states and Puerto Rico. Source: https://gaftp.epa.gov/EJSCREEN/2019/

6. Demographic Index Indicator from EJSCREEN. Block group-level values were population weighted and summed to produce a tract-level estimate. The “raw” values were converted to tract-level percentiles. Spatial Extent: all US states and Puerto Rico. Source: https://gaftp.epa.gov/EJSCREEN/2019/

7. Estimated Floodplain Indicator from EPA EnviroAtlas. Floodplain raster was converted to polygon feature class; Y/N indicator was generated by performing a spatial join of Tract boundaries to the Floodplain polygons. Spatial Extent: Continental US. Source: https://gaftp.epa.gov/epadatacommons/ORD/EnviroAtlas/Estimated_floodplain_CONUS.zip

8. National Walkability Index from EPA Smart Location Tools. The National Walkability Index is a nationwide geographic data resource that ranks block groups according to their relative walkability. Tract values assigned by averaging values from block group-level table. Spatial Extent: all US states and territories. Source: EPA Office of Policy—2020 NWI update

9. Impaired Waters Indicator from EPA Office of Water (OW). Y/N indicator was generated by performing spatial joins of Tract boundaries to 3 separate impaired waters layers (point, line and polygon). Y was assigned for all intersected geographies. Extent: all US states and Puerto Rico. Source: https://watersgeo.epa.gov/GEOSPATIALDOWNLOADS/rad_303d_20150501_fgdb.zip

10. Tribal Areas Indicator from EPA. Y/N indicator was generated by performing spatial joins of Tract boundaries to 4 separate Tribal areas layers (Alaska Native Villages, Alaska Allotments, Alaska Reservations, Lower 48 Tribes). Y as assigned for all intersected geographies. Spatial Extent: Alaska and Continental US. Source: https://edg.epa.gov/data/PUBLIC/OEI/OIAA/TRIBES/EPAtribes.zip

11. Count of Resource Conservation and Recovery Act (RCRA) Corrective Action facilities. Count was generated by performing spatial join of Tract boundaries to Corrective Action points—yielding per tract counts. Spatial Extent: all US states and territories. Source: https://www.epa.gov/cleanups/cimc-web-map-service-and-more

12. Count of Toxics Release Inventory facilities from EPA. Count was generated by performing spatial join of Tract boundaries to TRI points—yielding per tract counts. Spatial Extent: all US states and territories. Source: https://edap-oei-data-commons.s3.amazonaws.com/EF/GIS/EF_TRI.csv

13. Social Vulnerability Index (SVI) Housing/Transportation Index from CDC, published in 2018. The Housing/Transportation Index includes ACS 2014-2018 data on crowding in housing and no access to vehicle, among others. County values assigned to tracts by joining Tracts to county-level table. For detailed documentation: https://svi.cdc.gov/Documents/Data/2018_SVI_Data/SVI2018Documentation.pdfSpatial Extent: all US states. Source: https://epa.maps.arcgis.com/home/item.html?id=cbd68d9887574a10bc89ea4efe2b8087

14. Low Access to Food Store Indicator from USDA Food Access Atlas. Y/N indicator was generated by performing a table join of Tracts to the Food Access table records meeting the test criteria. Spatial Extent: all US states. Source: https://www.ers.usda.gov/data-products/food-access-research-atlas/download-the-data/

15. Overall Social Vulnerability Index (SVI) from CDC. Values (RPL_THEMES) assigned by joining the Tract boundaries to source Tract-level table. Spatial Extent: All US states. Source: https://www.atsdr.cdc.gov/placeandhealth/svi/data_documentation_download.html

16. Rural Communities Indicator from USDA Economic Research Service (ERS). Source tract-level table was flagged as rural where RUCA Codes in 4-10 or 2 and 3 where area >= 400 sq. miles and pop density

Web map containing various layers to be used as reference in Experience Builder. It will serve as a one-stop tool for waste hauler contractors working with Los Angeles County Department of Public Works, Environmental Programs Division, to identify customers that are eligible for fee waivers due to their property falling within areas deemed to be too low in population or too high in elevation; these are conditions used to identify areas that may be too prohibitively costly to provide organics recovery programs due to them being in rural or remote areas.The Experience Builder page, https://experience.arcgis.com/experience/df8689f7d5964f48a5390f6f937533d2 (that references this web map), was created to cross-reference qualifying low-population/high elevation census tracts with various residential franchise, garbage disposal district, and commercial franchise waste collection service areas in Los Angeles County and to assist haulers in providing Public Works with the number of waste generators that are located on each census tract. This information will assist Public Works with applying for SB1383 low population and/or high elevation waivers for these census tracts. More information regarding SB1383 can be found at California Legislative Information (https://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201520160SB1383)For inquiries about how SB 1383 impacts Los Angeles County, please contact Kawsar Vazifdar, (626) 458-3514.

Qualified Opportunity Zones are a new community development program established by Congress in the Tax Cuts and Jobs Act of 2017. This program encourages new, long-term investment in property or businesses in specific areas around the City through federal tax incentives for investors. To take advantage of the program, investors must reinvest new capital gains into Qualified Opportunity Funds which are spent in Qualified Opportunity Zones.https://www.columbus.gov/development/economic-development/Opportunity-Zone-Programhttps://opportunityzones.ohio.gov/wps/portal/gov/ooz/home

The federal tax bill, passed in December 2017, allows investors to defer or eliminate capital gains on investments made in “Opportunity Zones”. These zones must be designated by the governor in each state from a set of eligible Census tracts. Governors must select no more than 25 percent of eligible tracts statewide.Federal criteria for determining eligible areas states that tracts must either have poverty rates above 20 percent or median family income below 80 percent of either the statewide or metropolitan area income. 3,516 Census tracts in California qualify under this criteria, spread across 54 counties. Of these, the governor must select tracts as Opportunity Zones in California.The state’s final recommendation is provided on the map. Within the San Francisco Bay Region, 530 tracts were eligible under the federal criteria, of which 107 were designated by the governor. Of the 107 designated tracts, 94 tracts were Metropolitan Transportation Commission Communities of Concern (now Equity Priority Communities).

Data, geospatial data resources, and the linked mapping tool and web services reflect data for two types of potentially qualifying energy communities: 1) Census tracts and directly adjoining tracts that have had coal mine closures since 1999 or coal-fired electric generating unit retirements since 2009. These census tracts qualify as energy communities. 2) Metropolitan statistical areas (MSAs) and non-metropolitan statistical areas (non-MSAs) that are energy communities for 2023 and 2024, along with their fossil fuel employment (FFE) status. Additional information on energy communities and related tax credits can be accessed on the Interagency Working Group on Coal & Power Plant Communities & Economic Revitalization Energy Communities website (https://energycommunities.gov/energy-community-tax-credit-bonus/). Use limitations: these spatial data and mapping tool may not be relied upon by taxpayers to substantiate a tax return position or for determining whether certain penalties apply and will not be used by the IRS for examination purposes. The mapping tool does not reflect the application of the law to a specific taxpayer’s situation, and the applicable Internal Revenue Code provisions ultimately control.

The map contains information on American Rescue Plan Act (ARPA) qualified census tracts within the city of Dallas. It depends on the map service 2020 ARPA Qualifying Census Tracts

Opportunity Zones are defined as "census tracts that are defined by the Internal Revenue Service (IRS) as “economically-distressed community where new investments, under certain conditions, may be eligible for preferential tax treatment. They were added to the tax code by the Tax Cuts and Jobs Act on December 22, 2017" (CA Opportunity Zones). Areas highlighted on the map represent census tracts that were designated as Qualified Opportunity Zones. Designations are based on the boundaries of the tract at the time of the designation in 2018.The data associated with the map came from the U.S. Department of the Treasury's Opportunity Zones Resources webpage.

Equity focus areas are Census tracts that represent communities where the rate of people of color (POC) or people with limited English proficiency (LEP) is greater than the regional average, or people with low income, i.e., incomes equal to or less than 200% of the Federal Poverty Level (LI). Additionally the density (persons per acre) of one or more of these populations must be double the regional average. The original development of the equity focus areas occurred in conjunction with the 2018 Regional Transportation Plan and were informed through discussions of the transportation equity work group, regional advisory committees (TPAC, MTAC, JPACT, and MPAC), four Regional Leadership Forums, and direction from Metro Council.The equity focus areas here are based on data from the American Community Survey 2017 5-year estimates. We include census tracts outside the Metro boundary. However, only census tracts inside the Metro jurisdictional boundary were used when determining criteria to qualify a census tract as an equity focus area.Tract-level compilation and aggregation of population estimates, including sets of attributes related to sex, age, race/ethnicity, language, income, and educational attainment. Estimates are accompanied by margins of error. Aggregate estimates are accompanied by recalculated margins of error. Geometry source: 2010 Census. Attribute source: 2013-2017 ACS 5-year estimates, tables B01001, B03002, B06001, B06007, B06009, B16004, C16001, and C17002.

Section 1400Z–1(b)(1)(A) of the Code allowed the Chief Executive Officer (CEO) of each State to nominate a limited number of population census tracts to be designated as Zones for purposes of §§ 1400Z–1 and 1400Z–2. Revenue Procedure 2018–16, 2018–9 I.R.B. 383, provided guidance to State CEOs on the eligibility criteria and procedure for making these nominations. Section 1400Z–1(b)(1)(B) of the Code provides that after the Secretary receives notice of the nominations, the Secretary may certify the nominations and designate the nominated tracts as Zones.

Section 1400Z–2 of the Code allows the temporary deferral of inclusion in gross income for certain realized gains to the extent that corresponding amounts are timely invested in a qualified opportunity fund. Investments in a qualified opportunity fund may also be eligible for additional tax benefits. To learn more about Qualified Opportunity Zones visit: https://www.cdfifund.gov/opportunity-zones, for questions about the spatial attribution of this dataset, please reach out to us at GISHelpdesk@hud.gov. Date of Coverage: 12/2019Data Dictionary: DD Opportunity Zone Eligible Census Tracts

This dataset has been clipped to the Broward County extent from the Census dataset available through the United States Department of Treasury Community Development Financial Institutions (CDFI) Fund.

OPPORTUNITY ZONES RESOURCES: downloaded from Census : https://www.cdfifund.gov/Pages/Opportunity-Zones.aspx

The authority to implement IRC 1400Z-1 and 1400Z-2 has been delegated to the IRS. The CDFI Fund is supporting the IRS with the Opportunity Zone nomination and designation process under IRC 1400Z-1 only. In addition to an initial set of proposed regulations and guidance on how the Qualified Opportunity Zone (QOZ) tax benefits under IRC 1400Z-2 (including the certification of Qualified Opportunity Funds (QOFs) and eligible investments in QOZs) will be administered, Treasury and IRS have issued a second set of proposed regulations relating to gains that may be deferred as a result of a taxpayer's investment in a QOF, special rules for an investment in a QOF held by a taxpayer for at least 10 years, and updates to portions of previously proposed regulations under section 1400Z-2 to address various issues, including: the definition of “substantially all.” You may submit comments on the proposed regulations electronically via the Federal Rulemaking Portal at www.regulations.gov (IRS REG-115420-18 or IRS REG 120186-18).Concurrent with the second set of proposed regulations, Treasury and IRS published a request for information (RFI), asking for detailed comments regarding ways to assess QOF investments including asset class, identification of Qualified Opportunity Zones and the impact and outcomes on those Qualified Opportunity Zones. You may submit comments on the RIF electronically via the Federal Rulemaking Portal at www.regulations.gov (TREAS-DO-2019-0004). IRS also has posted a list of Frequently Asked Questions about Opportunity Zones on the irs.gov Tax Reform pages. You will want to monitor the Tax Reform page at the IRS website for additional Opportunity Zone information and other Tax Reform information. For any other questions, please call (800) 829-1040.

List of designated Qualified Opportunity Zones (QOZs): This spreadsheet was updated December 14, 2018, to include two additional census tracts in Puerto Rico that, based on 2012-2016 American Community Survey data, meet the statutory criteria for a Low-Income Community and are deemed as designated QOZs. Based on nominations of eligible census tracts by the Chief Executive Officers of each State, Treasury has completed its designation of Qualified Opportunity Zones. Each State nominated the maximum number of eligible tracts, per statute, and these designations are final. The statute and legislative history of the Opportunity Zone designations, under IRC § 1400Z, do not contemplate an opportunity for additional or revised designations after the maximum number of zones allowable have been designated in a State or Territory. Based on IRC 1400Z-1, designations are based upon the boundaries of the tract at the time of the designation in 2018, and do not change over the period of the designation, even if the boundaries of an individual census tract are redefined in future Census releases.

Source: United States Census Bureau

Effective Date:

Last Update:12/14/2018Update Cycle: As needed, Census occurs once every decade