Qualified Census Tract Locator

Qualified Census Tract Locator

The QCT Locator allows users to identify whether a specific address is located in a Qualified Census Tract (QCT) for purposes of the Low-Income Housing Tax Credit (LIHTC) program. The Locator also provides information explaining why the tract was or was not designated a QCT. With the Tax Reform Act of 1986, Congress created Low-Income Housing Tax Credits (LIHTCs) to incentivize the private market to invest in affordable rental housing. Each year, the Internal Revenue Service allocates low income housing tax credits to state agencies that award the credits to affordable housing developers, giving priority to projects that serve the lowest income families and remain affordable for the longest periods. Under the LIHTC, affordable rental housing projects located in QCTs are eligible for up to 30 percent more tax credits than they otherwise would be. The QCT Locator allows users to identify whether a specific address is located in a Qualified Census Tract (QCT) for purposes of the Low-Income Housing Tax Credit (LIHTC) program. The Locator also provides information explaining why the tract was or was not designated a QCT.

Application Details

Created: April 18, 2014

Updated: November 3, 2015

Categories: QCT, Map, Analysis

Website: https://www.huduser.gov/qct/qctmap.html