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://www.huduser.gov/portal/datasets/qct.html

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 .

Qualified Census Tract geometries within Baltimore City Limits. Based on data from HUD published September 2024.Change Log2022-2-15:- Added FY2022 data- Metadata added- Columns renamed to a standard format- Agency names reformatted with Workday conventions2024-8-27:update the dataset and metadata to reflect the current data and descriptionData Dictionaryfield_namedescriptiondata_typerange_of_possible_valuesexample_valuessearchableCensus Tract 2010 The ID of the US census tract from 2010 Census results. Only Qualified Census tracts are includedTextIDs of QCT's in Baltimore city range from 24510030100 to 24510280500, but not by regular intervals since only tracts designated QCT are listed. The values are not integers, they are numerical IDs.24510070200NogeometryMulti-polygon shapes for each census tractThese are shape polygons, thus don't have a single value or expected rangeNo To leave feedback or ask a question about this dataset, please fill out the following form: Baltimore City Qualified Census Tracts feedback form.

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 2025 data. Source data is updated annually. Data are at the 2020 census tract geography level. These have been joined to Supervisorial Districts 2021 and SPAs 2022, based on a "majority in" spatial join.To learn more: https://www.huduser.gov/portal/datasets/qct.htmlFor more information, please contact egis@isd.lacounty.gov.

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.

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

This data layer shows U.S. Department of Housing and Urban Development (HUD) designated Qualified Census Tracts (QCTs). QCTs are census tracts in which 50 percent or more of the households have an income which is less than 60 percent of the area median gross income for a specific year or 25 percent of the population is below the poverty line. QCTs are designated annually by the U.S. Department of Housing and Urban Development HUD and are based on Metropolitan Statistical Areas (MSAs), 2010 Decennial Census data and the most recent three sets of American Community Survey (ACS) data. The income limits used to designate QCTs are based on these MSA definitions with modifications to account for substantial differences in rental housing markets (and in some cases median income levels) within MSAs.

These layers represent census tracts (or portions of tracts) in New York State that may qualify for New York State’s historic tax credit programs. These programs are administered by the New York State Division for Historic Preservation, also known as the New York State Historic Preservation Office (SHPO). For more information, see SHPO’s Tax Credit Programs web page: https://parks.ny.gov/shpo/tax-credit-programs/The current layers are effective April 1, 2025 through March 31, 2026. They derive from data in yearly updates to the American Community Survey 5-Year Estimates. The most recent data used in these layers are the 2019–2023 estimates.The basic qualifying criteria are based on Table B19113 of the American Community Survey 5-Year Estimates. This table represents Median Family Income in the Past 12 Months (in Inflation-adjusted Dollars). If a tract’s median family income minus its margin of error is less than or equal to the statewide median family income plus the statewide margin of error, then it qualifies for the commercial and state homeowner tax credit programs. Properties in certain cities may qualify for the state homeowner tax credit program, even if they are in census tracts that do not meet the basic qualifying criteria. The enhanced qualifying criteria are based on Table S1701 of the American Community Survey 5-Year Estimates. This table represents Poverty Status in the Past 12 Months as a percentage. If a city’s estimated percentage below poverty level plus the margin of error is greater than or equal to 15.5%, then all locations within the city boundary qualify for the state homeowner tax credit program.If a tract or city no longer meets the criteria, its qualifying status is extended for a two-year grace period.If you have questions about the tax credit programs or the information in these layers, please see SHPO’s Contact page for a list of staff who review projects in your county.

The Low Income Housing Tax Credit (LIHTC) is a tax incentive intended to increase the availability of low income housing. Section 42 provides an income tax credit to owners of newly constructed or substantially rehabilitated low-income rental housing projects. The dollar amount of the LIHTC available for allocation by each state (the "credit ceiling") is limited by population. Each state is allocated credit based on $1.25 per resident. States may carry forward unused or returned credit derived from the credit ceiling for one year; if not used by then, credit goes into a national pool to be allocated to states as additional credit. State and local housing agencies allocate the states credit ceiling among low-income housing buildings whose owners have applied for the credit. The LIHTC reduces income tax liability. It is taken annually for a term of ten years and is intended to yield a present value of either (1) 70 percent of the "qualified basis" for new construction or rehabilitation that are not federally subsidized (i.e., financed with tax-exempt bonds or below-market federal loans), or (2) 30 percent of the qualified basis for the cost of acquiring certain existing projects or projects that are federally subsidized. The actual credit rates are adjusted monthly for projects placed in service after 1987. The qualified basis represents the product of the "applicable fraction" of the building and the "eligible basis" of the building. The applicable fraction is based on the number of low income units in the building as a percentage of the total number of units, or based on the floor space of low income units as a percentage of the total floor space of residential units in the building. The eligible basis is the adjusted basis attributable to acquisition, rehabilitation, or new construction costs (depending on the type of LIHTC involved). In the case of buildings located in designated Qualified Census Tracts or designated Difficult Development Areas (DDA), eligible basis can be increased up to 130 percent of what it would otherwise be. This means that the available credit also can be increased by up to 30 percent. For example, if the 70 percent credit is available, it effectively could be increased up to 91 percent. There is a limit on the number of Qualified Census Tracts in any Metropolitan Statistical Area (MSA) or Primary Metropolitan Statistical Area (PMSA) that may be designated to receive an increase in eligible basis: all of the designated census tracts within a given MSA/PMSA may not together contain more than 20 percent of the total population of the MSA/PMSA. For purposes of HUD designations of Qualified Census Tracts, all non-metropolitan areas in a state are treated as if they constituted a single metropolitan area. Data is current as of: 02/07/2013

This data layer shows U.S. Department of Housing and Urban Development (HUD) designated Qualified Census Tracts (QCTs). QCTs are census tracts in which 50 percent or more of the households have an income which is less than 60 percent of the area median gross income for a specific year or 25 percent of the population is below the poverty line. QCTs are designated annually by the U.S. Department of Housing and Urban Development HUD and are based on Metropolitan Statistical Areas (MSAs), 2010 Decennial Census data and the most recent three sets of American Community Survey (ACS) data. The income limits used to designate QCTs are based on these MSA definitions with modifications to account for substantial differences in rental housing markets (and in some cases median income levels) within MSAs.

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.

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

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/

This map contains information on American Rescue Plan Act (ARPA) qualified census tracts within the city of Dallas. It highlights areas identified as eligible for targeted funding and support under the ARPA, aimed at addressing economic disparities and supporting recovery efforts in underserved communities. The map serves as a valuable resource for local officials, community organizations, and residents to understand where resources and investments are directed to maximize the impact of ARPA funds. By visualizing these qualified census tracts, the city can ensure equitable distribution of resources and targeted interventions to support economic recovery and improve the well-being of residents in these areas.It depends on the map service 2020 ARPA Qualifying Census Tracts

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

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

Tribal Census TractsThis feature layer, utilizing National Geospatial Data Asset (NGDA) data from the U.S. Census Bureau (USCB), depicts American Indian tribal census tracts. Per the USCB, "a tribal census tract is a relatively permanent statistical subdivision of a federally recognized American Indian reservation and/or off-reservation trust land, delineated by the American Indian tribal government and/or the Census Bureau for the purpose of presenting demographic data. For federally recognized American Indian Tribes with reservations and/or off-reservation trust lands with a population less than 2,400, a single tribal census tract is defined. Qualifying areas with a population greater than 2,400 could define additional tribal census tracts within their area". Tribal Census Tract T001Data currency: This cached Esri federal service is checked weekly for updates from its enterprise federal source (Tribal Census Tracts) and will support mapping, analysis, data exports and OGC API – Feature access.NGDAID: 95 (Series Information for Tribal Census Tract National TIGER/Line Shapefiles, Current)OGC API Features Link: (Tribal Census Tracts - OGC Features) copy this link to embed it in OGC Compliant viewersFor more information, please visit: Decoding State-County Census Tracts versus Tribal Census TractsFor feedback please contact: Esri_US_Federal_Data@esri.comNGDA Data SetThis data set is part of the NGDA Governmental Units, and Administrative and Statistical Boundaries Theme Community. Per the Federal Geospatial Data Committee (FGDC), this theme is defined as the "boundaries that delineate geographic areas for uses such as governance and the general provision of services (e.g., states, American Indian reservations, counties, cities, towns, etc.), administration and/or for a specific purpose (e.g., congressional districts, school districts, fire districts, Alaska Native Regional Corporations, etc.), and/or provision of statistical data (census tracts, census blocks, metropolitan and micropolitan statistical areas, etc.). Boundaries for these various types of geographic areas are either defined through a documented legal description or through criteria and guidelines. Other boundaries may include international limits, those of federal land ownership, the extent of administrative regions for various federal agencies, as well as the jurisdictional offshore limits of U.S. sovereignty. Boundaries associated solely with natural resources and/or cultural entities are excluded from this theme and are included in the appropriate subject themes."For other NGDA Content: Esri Federal Datasets

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: huduser.gov/sadda/sadda_qct.html.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.