To amend the Internal Revenue Code of 1986 to revise the new market tax credit rules for population census tracts with low populations.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code, with respect to the new markets tax credit, to expand criteria for the designation of a census track with a population of less than 2,000 as a low-income community for purposes of such credit to include consideration of the poverty rate, median family income, or unemployment rate in such community.…