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 .

A Difficult Development Area (DDA) for the Low Income Housing Tax Credit program is an area designated by the U.S. Department of Housing and Urban Development (HUD) with high construction, land, and utility costs relative to its Area Median Gross Income (AMGI). All designated DDAs in Metropolitan Statistical Areas (MSA) or Primary Metropolitan Statistical Areas (PMSA) may not contain more than 20% of the aggregate population of all MSAs/PMSAs, and all designated areas not in metropolitan areas may not contain more than 20% of the aggregate population of the non-metropolitan counties.

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.

This service provides spatial data and information on Difficult Development Areas (DDAs) used for the Low Income Housing Tax Credit program. DDAs are designated by U.S. Department of Housing and Urban Development (HUD) and defined in statute as areas with high construction, land, and utility costs relative to its Area Median Gross Income (AMGI). DDAs in metropolitan areas are designated along Census ZIP Code Tabulation Area (ZCTA) boundaries. DDAs in non-metropolitan areas are designated along county boundaries. DDAs may not contain more than 20% of the aggregate population of metropolitan and non-metropolitan areas, which are designated separately.

This service denotes the service areas for HUD's Homeownership Centers (HOCs) which help insure single family Federal Housing Administration (FHA) mortgages, and oversee the selling of HUD homes. Processing for much of the Single Family FHA mortgages is centralized into one of four Homeownership Centers (HOC) located in Atlanta, Philadelphia, Denver, and Santa Ana; each supporting specific geographic region. Although most questions are handled by the FHA Resource Center (not the HOC) for immediate acknowledgement and tracking, certain case specific issues will subsequently be referred to the appropriate center.

The LIHTC data table includes Low Income Housing Tax Credit (LIHTC) allocation amounts and types for which the project is eligible per the Determination of Credit Eligibility (DOCE) made by HPD, for those LIHTC allocations that meet the definition of City Financial Assistance for each Local Law 44 Housing Development Project. This information is reported pursuant to Local Law 44 of 2012, and is part of the Housing Projects Receiving City Financial Assistance (Local Law 44) collection of data tables.

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This service identifies U.S. Census Block Groups in which 51% or more of the households earn less than 80 percent of the Area Median Income (AMI). The Community Development Block Grant (CDBG) program requires that each CDBG funded activity must either principally benefit low- and moderate-income persons, aid in the prevention or elimination of slums or blight, or meet a community development need having a particular urgency because existing conditions pose a serious and immediate threat to the health or welfare of the community and other financial resources are not available to meet that need. With respect to activities that principally benefit low- and moderate-income persons, at least 51 percent of the activity's beneficiaries must be low and moderate income.