into such groups as the Secretary determines appropriate for purposes of making comparisons. (iii) Factors listed The factors listed in this paragraph are the following: (I) The unemployment rate. (II) The number of persons working in the population census tract, including the percentage of such persons who were not residents in the population census tract in the preceding year. (III) Individual, family, and household poverty rates. (IV) Median family income of residents of the population census tract. (V) Demographic information on residents of the population census tract, including age, income, education, race, and employment. (VI) The average percentage of income of residents of the population census tract spent on rent annually. (VII) The number of residences in the population census tract. (VIII) The rate of home ownership in the population census tract. (IX) The average value of residential property in the population census tract. (X) The number of affordable housing units in the population census tract. (XI) The number and percentage of residents in the population census tract that were not employed for the preceding year. (XII) The number of new business starts in the population census tract. (XIII) The distribution of employees in the population census tract by North American Industry Classification System (NAICS) code. (4) Protection of identifiable return information In making reports required under this subsection, the Secretary— (A) shall establish appropriate procedures to ensure that any amounts reported do not disclose taxpayer return information that can be associated with any particular taxpayer or competitive or proprietary information, and (B) if necessary to protect taxpayer return information, may combine information required with respect to individual population census tracts into larger geographic areas. (5) Definitions Any term used in this subsection which is also used in subchapter Z of chapter 1 of the Internal Revenue Code of 1986 shall have the meaning given such term under such