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Low-Income Housing Tax Credit (LIHTC) Qualified Census Tracts

Published by U.S. Department of Housing and Urban Development | Department of Housing and Urban Development | Metadata Last Checked: February 19, 2026 | Last Modified: 2025-04-09T20:18:33.451Z
This dataset provides data on Qualified Census Tracts for the Low-Income Housing Tax Credit Program for 2025. 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. Maps of Qualified Census Tracts and Difficult Development Areas are available at: huduser.gov/sadda/sadda_qct.html.

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