Statutorily Mandated Designation of Difficult Development Areas for Section 42 of the Internal Revenue Code of 1986
This document designates ``Difficult Development Areas'' (DDAs) for purposes of the Low-Income Housing Tax Credit (LIHTC) under Section 42 of the Internal Revenue Code of 1986 (the Code) (26 U.S.C. 42). The United States Department of Housing and Urban Development (HUD) makes new Difficult Development Area designations annually. The designations of ``Qualified Census Tracts'' (QCTs) under Section 42 of the Internal Revenue Code published December 12, 2002, as supplemented on December 19, 2003, remain in effect.
Notice of Proposed Information Collection for Public Comment on the 2006 American Housing Survey-Metropolitan Sample
The proposed information collection requirement described below will be submitted to the Office of Management and Budget (OMB) for review, as required by the Paperwork Reduction Act of 1995. The Department is soliciting public comments on the subject proposal.