Department of Housing and Urban Development September 21, 2023 – Federal Register Recent Federal Regulation Documents

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. The United States Department of Housing and Urban Development (HUD) makes new DDA and QCT designations annually.