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Targeted area residences are defined in section 143(j)(1)(A) to include residences in a qualified census tract. A “qualified census tract,” according to section 143(j)(2)(A), is a census tract in which 70 percent or more of the families have income that is 80 percent or less of the statewide median family income. Section 143(j)(2)(B) of the Code provides that the determination that a census tract is a “qualified census tract” must be based on the most recent decennial census for which data are available. |