qualified census tract

(2) Qualified census tract (A) In general For purposes of paragraph (1), the term “qualified census tract” means a census tract in which 70 percent or more of the families have income which is 80 percent or less of the statewide median family income. (B) Data used The determination under subparagraph (A) shall be made on the basis of the most recent decennial census for which data are available.

Source

26 USC § 143(j)(2)

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Scoping language

None identified, default scope is assumed to be the parent (subpart A) of this section.

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