To amend the Internal Revenue Code of 1986 to treat certain population census tracts for which information is not available as low-income communities for purposes of the new markets tax credit.

Amends the Internal Revenue Code, with respect to eligibility for the new markets tax credit, to treat a population census tract for which the Secretary of the Treasury determines there is insufficient information to determine whether such tract is a low-income community as such a community if: (1) such tract is adjacent to two or more low-income communities, and (2) the Secretary does not have information indicating such tract is not a low-income community.