Statutorily Mandated Designation of Difficult Development Areas and Qualified Census Tracts for 2012

Summary:  HUD published “Difficult Development Areas'' (DDAs) for purposes of the Low-Income Housing Tax Credit (LIHTC) under  Section 42 of the Internal Revenue Code of 1986 (IRC) (26 U.S.C. 42).  HUD makes new DDA designations annually. The designations of ``Qualified Census Tracts'' (QCTs) published October 6, 2009, remain in effect.  In addition to announcing the 2012 DDA designations, HUD is seeking public comment on whether it should use Small Area Fair Market Rents (FMRs), rather than Metropolitan-area FMRs, in future designations of metropolitan DDAs.  HUD’s comment due date is December 27, 2011.   

Date of Issuance:   October 27, 2011

View the notice here.  

Please send your comments via www.regulations.gov as well as to NAHRO at:  policyresearch@nahro.org