NMTC TARGETED POPULATIONS
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1 NMTC TARGETED POPULATIONS Designation of Eligible Communities Serving Targeted Populations in the Gulf Opportunity Zone The Internal Revenue Service (IRS) recently published a Notice providing guidance with respect to how certain Targeted Populations of individuals may be treated as Low-Income Communities eligible for investments by Community Development Entities (CDEs) under the New Markets Tax Credit (NMTC) Program. As indicated in the Notice, certain individuals in the Hurricane Katrina Gulf Opportunity Zone, as such term is defined in the Gulf Opportunity (GO) Zone Act of 2005 (Pub. L ), are deemed to be a Targeted Population provided that the individuals were displaced from their principal residences as a result of Hurricane Katrina and/or lost their principal sources of employment as a result of Hurricane Katrina. A business that serves these individuals may be a qualified active low-income community business to the extent that: 1. The business is financed by a special set-aside of NMTC allocations that was made available to CDEs with a significant mission of recovery and redevelopment of the GO Zone, pursuant to the GO Zone Act of 2005; 2. The business is located in a population census tract in the GO Zone that contains one or more areas designated by the Federal Emergency Management Agency as flooded, having sustained extensive damage, or having sustained catastrophic damage as a result of Hurricane Katrina; and 3. The business is located in a census tract with a median family income that does not exceed 200% of the applicable median family income. The attached spreadsheet indicates those census tracts that can potentially qualify for NMTC investments serving Targeted Populations in the GO Zone. NOTE: The CDFI Fund does not guarantee the accuracy or completeness of the attached list. Interested parties should verify this information independently through the Federal Emergency Management Agency (FEMA) website
2 Alabama Baldwin County Alabama Baldwin County Alabama Mobile County Alabama Mobile County Alabama Mobile County Alabama Mobile County Alabama Mobile County Alabama Mobile County Alabama Mobile County Alabama Mobile County Alabama Mobile County Alabama Mobile County Alabama Mobile County Louisiana Ascension Parish Louisiana Jefferson Parish Louisiana Jefferson Parish Louisiana Jefferson Parish Louisiana Jefferson Parish Louisiana Jefferson Parish Louisiana Jefferson Parish Louisiana Jefferson Parish Louisiana Jefferson Parish Louisiana Jefferson Parish Louisiana Jefferson Parish Louisiana Jefferson Parish Louisiana Jefferson Parish Louisiana Jefferson Parish Louisiana Jefferson Parish Louisiana Jefferson Parish Louisiana Jefferson Parish Louisiana Jefferson Parish Louisiana Jefferson Parish Louisiana Jefferson Parish Louisiana Jefferson Parish Louisiana Jefferson Parish Louisiana Jefferson Parish Louisiana Jefferson Parish Louisiana Jefferson Parish Louisiana Jefferson Parish Louisiana Jefferson Parish Louisiana Jefferson Parish Louisiana Jefferson Parish Louisiana Jefferson Parish Louisiana Jefferson Parish Page 1 of 8
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8 Louisiana St. Tammany Parish Louisiana St. Tammany Parish Louisiana St. Tammany Parish Louisiana St. Tammany Parish Louisiana St. Tammany Parish Louisiana St. Tammany Parish Louisiana Tangipahoa Parish Louisiana Tangipahoa Parish Louisiana Tangipahoa Parish Mississippi Hancock County Mississippi Hancock County Mississippi Hancock County Mississippi Hancock County Mississippi Hancock County Mississippi Hancock County Mississippi Harrison County Mississippi Harrison County Mississippi Harrison County Mississippi Harrison County Mississippi Harrison County Mississippi Harrison County Mississippi Harrison County Mississippi Harrison County Mississippi Harrison County Mississippi Harrison County Mississippi Harrison County Mississippi Harrison County Mississippi Harrison County Mississippi Harrison County Mississippi Harrison County Mississippi Harrison County Mississippi Harrison County Mississippi Harrison County Mississippi Harrison County Mississippi Harrison County Mississippi Harrison County Mississippi Harrison County Mississippi Harrison County Mississippi Harrison County Mississippi Harrison County Mississippi Harrison County Mississippi Harrison County Mississippi Harrison County Mississippi Harrison County Page 7 of 8
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