{"title":"Federal Scholarship Tax Credit — Household Income Limits, HUD FY2026","description":"Income eligibility ceilings for federal tax-credit scholarships (Section 25F), by area. A student qualifies where household income is at or below 300% of the area median gross income, adjusted for household size. One entry per HUD income-limit area: every U.S. county, plus the towns that are published separately in the six New England states.","source":"https://sgoguide.com/resources/scholarship-eligibility","publisher":"SGO Guide","license":"Free to republish with attribution to SGO Guide and a link to the source URL.","dataSource":"U.S. Department of Housing and Urban Development, FY2026 Income Limits (area median family income), and the U.S. Census Bureau geocoder for FIPS.","fiscalYear":2026,"method":{"note":"Each area publishes one median on a 4-person basis. Scale it by the household-size percentage, rounding up to the next $50, then take the multiplier. Both steps are HUD's own (24 CFR 5.603).","multiplierPct":300,"householdSizePct":{"1":70,"2":80,"3":90,"4":100,"5":108,"6":116,"7":124,"8":132},"householdSizePctPerExtraPerson":8,"roundTo":50,"formula":"limit = ceil(median * householdSizePct / 100 / 50) * 50 * multiplierPct / 100","example":"median 88,800, household of 3: ceil(88,800 * 90% / 50) * 50 = 79,950; 79,950 * 300% = 239,850."},"fields":{"counties":"[fips, name, state, median] — or [fips, name, state, medianHigh, medianLow, townCount] where HUD publishes limits town by town, in which case the towns array carries each one and medianHigh/medianLow bound the county.","towns":"[fips, name, countyFips, median] — 10-digit HUD FIPS (state + county + subdivision)."},"counts":{"counties":3229,"towns":1603},"counties":[["01001","Autauga County","AL",88800],["01003","Baldwin County","AL",102400],["01005","Barbour County","AL",69900],["01007","Bibb County","AL",104100],["01009","Blount County","AL",104100],["01011","Bullock 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