federal_register: 2014-23684

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2014-23684 Statutorily Mandated Designation of Difficult Development Areas and Qualified Census Tracts for 2015 Notice 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 (26 U.S.C. 42). The United States Department of Housing and Urban Development (HUD) makes new DDA designations annually and is making new designation of QCTs at this time to incorporate more recent income and poverty measures. As previously announced, the 2015 metropolitan DDA designations will be the last designated for entire metropolitan areas. Beginning with the 2016 DDA designations, metropolitan DDAs will use Small Area Fair Market Rents (FMRs), rather than metropolitan-area FMRs, for designating metropolitan DDAs. 2014-10-03 2014 10 https://www.federalregister.gov/documents/2014/10/03/2014-23684/statutorily-mandated-designation-of-difficult-development-areas-and-qualified-census-tracts-for-2015 https://www.govinfo.gov/content/pkg/FR-2014-10-03/pdf/2014-23684.pdf Housing and Urban Development Department 228 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 (26 U.S.C. 42). The United States Department of...  

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