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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: 2020-01-13
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.

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