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1. Qualified Census Tracts are designated by HUD for the LIHTC program. Designated tracts have poverty rates of 25% or higher, or 50% or more of households have income at or below 60% of area median income. Designations are limited to tracts containing up to 20% of the metropolitan area population. When more tracts are eligible than may be designated, HUD designates the poorest tracts first.
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