U.S. Department of Housing and Urban DevelopmentThis 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.ArcGIS FeatureLayerf55f80843c9a436ba8e578a54cdd8cea_0engHUD-eGIS Geospatial Data StorefrontPublicQualified Census Tracts 2026 [United States]Web servicesUnited States2026