or other comparable amenities. (d) Qualified project For purposes of this section, the term qualified project means a project that— (1) a neighborhood homes credit agency certifies will build or substantially rehabilitate 1 or more qualified residences located in one or more qualified census tracts, and (2) is designated by such agency as a qualified project under this section and is allocated (before such building or substantial rehabilitation begins) a portion of the amount allocated to such agency under subsection (g). (e) Qualified census tract For purposes of this section— (1) In general The term qualified census tract means a census tract— (A) with— (i) a median gross income which does not exceed 80 percent of the applicable area median gross income, (ii) a poverty rate that is not less than 130 percent of the applicable area poverty rate, and (iii) a median value for owner-occupied homes that does not exceed applicable area median value for owner-occupied homes, or (B) that is— (i) in a nonmetropolitan county, (ii) with a median gross income which does not exceed the applicable area median gross income, and (iii) designated by a neighborhood homes credit agency under this clause. (2) Additional census tracts for substantial rehabilitation In the case of a residence that is intended for substantial rehabilitation described in subsection (f)(5)(B), the term qualified census tract includes a census tract that meets the requirements of paragraph (1)(A), without regard to clause (iii), and that is designated by the neighborhood homes credit agency under this paragraph. (3) List of qualified census tracts The Secretary of Housing and Urban Development shall make publically available a list of qualified census tracts under paragraph (1)(A), a list of qualified census tracts under paragraph (1)(B), and a list of qualified census tracts under paragraph (2) for each year. (f) Other definitions For purposes of this section— (1) Qualified residence The term qualified residence means a residence that consists of— (A)