This document designates ``Difficult Development Areas'' (DDAs) and ``Qualified Census Tracts'' (QCTs) for purposes of the Low- Income Housing Tax Credit (LIHTC) under Internal Revenue Code (IRC) Section 42, as enacted by the Tax Reform Act of 1986. The United States Department of Housing and Urban Development (HUD) makes new DDA and QCT designations annually.
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Statutorily Mandated Designation of Difficult Development Areas and Qualified Census Tracts for 2019
This document designates ``Difficult Development Areas'' (DDAs) and ``Qualified Census Tracts'' (QCTs) for purposes of the Low- Income Housing Tax Credit (LIHTC) under Internal ...
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83 FR 53282
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“Statutorily Mandated Designation of Difficult Development Areas and Qualified Census Tracts for 2019,” thefederalregister.org (October 22, 2018), https://thefederalregister.org/documents/2018-23000/statutorily-mandated-designation-of-difficult-development-areas-and-qualified-census-tracts-for-2019.