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HUD recently announced that it has designated qualified census tracts (QCTs) for 2013 for purposes of the low-income housing tax credit. HUD based the 2013 QCTs on new data from the 2010 Decennial Census and the 2006-2010 tabulations of the American Community Survey.
This is the first time since 2007 that the QCTs have changed substantially. The boundaries and numbering of census tracts established for the 2010 Decennial Census may differ from those established for the 2000 Census, upon which past QCT designations were based.
