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            <resTitle Sync="TRUE">HUD_PDR.QUALIFIED_CENSUS_TRACTS_VW</resTitle>
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        <idAbs>&lt;p&gt;&lt;strong&gt;Purpose and Use&lt;/strong&gt;&lt;/p&gt;&lt;p&gt;This feature service provides geographic data for Qualified Census Tracts (QCTs), which are census tracts designated to promote affordable housing investment under the Low Income Housing Tax Credit (LIHTC) program established by Section 42 of the Internal Revenue Code. The data supports analysis of areas eligible for increased tax credit amounts due to higher levels of economic need.&lt;/p&gt;&lt;p&gt;&lt;strong&gt;Feature Layers&lt;/strong&gt;&lt;/p&gt;&lt;ul&gt;&lt;li&gt;&lt;strong&gt;Qualified Census Tracts&lt;/strong&gt;: This polygon layer identifies census tracts designated by the U.S. Department of Housing and Urban Development (HUD) as Qualified Census Tracts or Difficult Development Areas (DDAs). These designations allow for an increased eligible basis for housing projects, potentially boosting the amount of tax credit available for new construction or rehabilitation of low-income rental housing. The data includes key identifiers such as state, county, and tract codes, providing detailed demographic eligibility information.&lt;/li&gt;&lt;/ul&gt;&lt;p&gt;&lt;strong&gt;Geographic Coverage&lt;/strong&gt;&lt;/p&gt;&lt;p&gt;The dataset covers areas within the United States, including metropolitan and non-metropolitan regions. The special designation for non-metropolitan areas treats the entire state outside metropolitan areas as a single region for the purpose of Qualified Census Tract determination.&lt;/p&gt;&lt;p&gt;&lt;strong&gt;Additional Information&lt;/strong&gt;&lt;/p&gt;&lt;p&gt;The LIHTC program is designed to stimulate the creation and rehabilitation of affordable rental housing by offering a credit against federal income tax over a ten-year period. Geographic designations in this dataset reflect HUD’s evaluation as of the latest available data, facilitating timely decision-making for housing development projects.&lt;/p&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;div style='background-color:rgb(255, 255, 255); border:0px solid currentcolor; box-sizing:border-box; color:rgb(74, 74, 74); font-family:&amp;quot;Avenir Next&amp;quot;, Avenir, &amp;quot;Helvetica Neue&amp;quot;, sans-serif; font-size:16px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; line-height:1.5; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; word-spacing:0px;'&gt;&lt;strong&gt;Contact&lt;/strong&gt;: Geographic Information Systems (GIS):&amp;nbsp;&lt;a style='border:0px solid currentcolor; box-sizing:border-box; color:rgb(0, 97, 155); font-family:inherit; line-height:1.5; text-decoration:none;' href='mailto:gisinfo@sanmarcostx.gov' target='_blank' rel='nofollow ugc noopener noreferrer'&gt;gisinfo@sanmarcostx.gov&lt;/a&gt;&lt;/div&gt;&lt;div style='background-color:rgb(255, 255, 255); border:0px solid currentcolor; box-sizing:border-box; color:rgb(74, 74, 74); font-family:&amp;quot;Avenir Next&amp;quot;, Avenir, &amp;quot;Helvetica Neue&amp;quot;, sans-serif; font-size:16px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; line-height:1.5; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; word-spacing:0px;'&gt;&amp;nbsp;&lt;/div&gt;&lt;div style='background-color:rgb(255, 255, 255); border:0px solid currentcolor; box-sizing:border-box; color:rgb(74, 74, 74); font-family:&amp;quot;Avenir Next&amp;quot;, Avenir, &amp;quot;Helvetica Neue&amp;quot;, sans-serif; font-size:16px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; line-height:1.5; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; word-spacing:0px;'&gt;&lt;strong&gt;Jurisdiction&lt;/strong&gt;: City of San Marcos, Texas&lt;/div&gt;&lt;div style='background-color:rgb(255, 255, 255); border:0px solid currentcolor; box-sizing:border-box; color:rgb(74, 74, 74); font-family:&amp;quot;Avenir Next&amp;quot;, Avenir, &amp;quot;Helvetica Neue&amp;quot;, sans-serif; font-size:16px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; line-height:1.5; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; word-spacing:0px;'&gt;&amp;nbsp;&lt;/div&gt;&lt;div style='background-color:rgb(255, 255, 255); border:0px solid currentcolor; box-sizing:border-box; color:rgb(74, 74, 74); font-family:&amp;quot;Avenir Next&amp;quot;, Avenir, &amp;quot;Helvetica Neue&amp;quot;, sans-serif; font-size:16px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; line-height:1.5; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; word-spacing:0px;'&gt;&lt;strong&gt;Data Source:&lt;/strong&gt; US Census Bureau&lt;/div&gt;&lt;div style='background-color:rgb(255, 255, 255); border:0px solid currentcolor; box-sizing:border-box; color:rgb(74, 74, 74); font-family:&amp;quot;Avenir Next&amp;quot;, Avenir, &amp;quot;Helvetica Neue&amp;quot;, sans-serif; font-size:16px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; line-height:1.5; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; word-spacing:0px;'&gt;&amp;nbsp;&lt;/div&gt;&lt;div style='background-color:rgb(255, 255, 255); border:0px solid currentcolor; box-sizing:border-box; color:rgb(74, 74, 74); font-family:&amp;quot;Avenir Next&amp;quot;, Avenir, &amp;quot;Helvetica Neue&amp;quot;, sans-serif; font-size:16px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; line-height:1.5; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; word-spacing:0px;'&gt;&lt;strong&gt;Update Frequency:&lt;/strong&gt; This is a static dataset from 2021.&lt;/div&gt;&lt;div style='background-color:rgb(255, 255, 255); border:0px solid currentcolor; box-sizing:border-box; color:rgb(74, 74, 74); font-family:&amp;quot;Avenir Next&amp;quot;, Avenir, &amp;quot;Helvetica Neue&amp;quot;, sans-serif; font-size:16px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; line-height:1.5; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; word-spacing:0px;'&gt;&amp;nbsp;&lt;/div&gt;</idAbs>
        <idPurp>This service maps Qualified Census Tracts designated for enhanced Low Income Housing Tax Credit benefits, aiding affordable housing development in eligible U.S. areas.</idPurp>
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