low-income community
Defined in 5 places across 4 titles of the United States Code.
For the purposes of this subsection, the term “low-income community” means a community in which 70 percent of households within the community earn less than 85 percent of the State median household income.
Source
- 1998–200820 U.S.C. § 1078Education · Loan forgiveness for child care providers · in this section
The term “low-income community” has the meaning given the term in section 45D(e) of title 26.
Source
- 2020–present15 U.S.C. § 9009bCommerce and Trade · Targeted EIDL advance for small business continuity, adaptation, and resiliency · in this section
The term "low income community" means—
Source
- 2020–202133 U.S.C. § 2324Navigation and Navigable Waters · Reduced pricing for certain water supply storage · in this section
The term “low income community” means—
(1) a community with a population of less than 20,000 which is located in a county with a per capita income less than the per capita income of two-thirds of the counties in the United States; or
(2) a regional water system that serves a population of less than 100,000, for which the per capita income is less than the per capita income of not less than 50 percent of the counties in the United States.
Source
- 2021–present33 U.S.C. § 2324Navigation and Navigable Waters · Reduced pricing for certain water supply storage · in this section
The term “low income community” means a community with a population of less than 20,000 which is located in a county with a per capita income less than the per capita income of two-thirds of the counties in the United States.
Source
- 1994–202033 U.S.C. § 2324Navigation and Navigable Waters · Reduced pricing for certain water supply storage · in this section
The term “low-income community” means a school attendance area (as defined in section 6313(a)(2)(A) of this title)—
(A) in which 70 percent of households earn less than 85 percent of the State median household income; or
(B) that includes a school that qualifies under section 1087ee(a)(2)(A) of this title for loan cancellation for Perkins loan recipients who teach in such a school.
Source
- 2008–present20 U.S.C. § 1078Education · Loan forgiveness for child care providers · in this section
The term “low-income community” means any population census tract if—
(A) such population census tract has a median family income that—
(i) in the case of a population census tract not located within a metropolitan area, does not exceed 70 percent of the statewide median family income, or
(ii) in the case of a population census tract located within a metropolitan area, does not exceed 70 percent of the metropolitan area median family income, or
(B) such population census tract—
(i) has a poverty rate of at least 20 percent, and
(ii) has a median family income that—
(I) in the case of a population census tract not located within a metropolitan area, does not exceed 125 percent of the statewide median family income, or
(II) in the case of a population census tract located within a metropolitan area, does not exceed 125 percent of the metropolitan area median family income.
Source
- 2026–present26 U.S.C. § 1400Z-1Internal Revenue Code · Designation · for purposes of this section
The term “low-income community” means any population census tract if—
(A) the poverty rate for such tract is at least 20 percent, or
(B)
(i) in the case of a tract not located within a metropolitan area, the median family income for such tract does not exceed 80 percent of statewide median family income, or
(ii) in the case of a tract located within a metropolitan area, the median family income for such tract does not exceed 80 percent of the greater of statewide median family income or the metropolitan area median family income.
Source
- 2013–present26 U.S.C. § 45DInternal Revenue Code · New markets tax credit · for purposes of this section
The term "low-income community" means any population census tract if—
(A) the poverty rate for such tract is at least 20 percent, or
(B) (i) in the case of a tract not located within a metropolitan area, the median family income for such tract does not exceed 80 percent of statewide median family income, or
(ii) in the case of a tract located within a metropolitan area, the median family income for such tract does not exceed 80 percent of the greater of statewide median family income or the metropolitan area median family income.
Subparagraph (B) shall be applied using possessionwide median family income in the case of census tracts located within a possession of the United States.
Source
- 2000–202226 U.S.C. § 45DInternal Revenue Code · New markets tax credit · for purposes of this section