“The term `low-income community' means any population census tract if--”
The section rewrites the opening of section 1400Z-1(c) of the Internal Revenue Code of 1986 so that a low-income community is a census tract whose median family income does not exceed 70 percent of the statewide median outside a metropolitan area, or 70 percent of the metropolitan area median inside one, or that has a poverty rate of at least 20 percent together with a median family income no more than 125 percent of the relevant median.
What the document actually says
“The term `low-income community' means any population census tract if--”
That sentence, in plain words
The term covers a census tract that meets one of two tests. Those tests follow below.
What this is about
One test is income at 70 percent of the local median or less. The other pairs a 20 percent poverty rate with income under 125 percent. A tract needs only one of them.
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Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70421, 139 Stat. 223 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“A low-income community is defined by a 70 percent income test,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70421, Sec. 70421. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70421-low-income/ (retrieved August 26, 2026).
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