| Low-Income Housing Tax Credit Qualified Census Tracts
Michael Hollar
Kurt Usowski
Policy Briefs
The Policy Briefs department summarizes a change or trend in national policy that may have escaped the attention of researchers. The purpose is to stimulate the analysis of policy in the field while the policy is being implemented and thereafter.
The Qualified Census Tract (QCT) provision of the Low-Income Housing Tax Credit statute encourages private developers to build low-income housing in low-income and high-poverty areas. This article discusses the legislative history of the QCT provision, explains the current designation methodology, and introduces several research issues concerning QCTs.
|
| 
