federal_register: 2013-27505

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2013-27505 Statutorily Mandated Designation of Difficult Development Areas for 2014 Notice This notice 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 (IRC). The United States Department of Housing and Urban Development (HUD) makes new DDA designations annually. In addition to announcing the 2014 DDA designations, this notice announces a change in the designation methodology for metropolitan DDAs, beginning with the 2016 designations. The revised methodology will use Small Area Fair Market Rents (SAFMRs), rather than metropolitan-area Fair Market Rents (FMRs), for designating metropolitan DDAs and was originally described in a notice published in the Federal Register on Thursday, October 27, 2011. The designations of "Qualified Census Tracts" (QCTs) under IRC Section 42, published on April 20, 2012, remain in effect. 2013-11-18 2013 11 https://www.federalregister.gov/documents/2013/11/18/2013-27505/statutorily-mandated-designation-of-difficult-development-areas-for-2014 https://www.govinfo.gov/content/pkg/FR-2013-11-18/pdf/2013-27505.pdf Housing and Urban Development Department 228 This notice 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 (IRC). The United States Department of Housing and Urban Development (HUD) makes...  

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