### Question
How is the term low-income community defined?


### Answer
The term **low-income community** is defined in *26 U.S.C. § 45D* as the following:

> 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

#### Citation:
  - *26 U.S.C. § 45D*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

