Low-income community census tracts are the basis for determining eligibility in Qualified Opportunity Zones.
The definition is the same as that used for the New Markets Tax Credit (NMTC) Program – a low-income community census tract has an individual poverty rate of at least 20% and median family income up to 80% percent of the area median. A low-income community has the same definition as in §45D(e) for purposes of the New Markets Tax Credit.