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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2016-25056 Statutorily Mandated Designation of Difficult Development Areas and Qualified Census Tracts for 2017 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 and QCT designations annually. Unlike the effective date of the 2016 QCTs and DDAs, which was July 1, 2016, the 2017 QCTs and DDAs are effective January 1, 2017. In order to avoid designating areas unsuitable for residential development, such as airports, HUD is implementing a minimum population requirement for metropolitan Small Difficult Development Areas (SDDAs), as described below. 2016-10-17 2016 10 https://www.federalregister.gov/documents/2016/10/17/2016-25056/statutorily-mandated-designation-of-difficult-development-areas-and-qualified-census-tracts-for-2017 https://www.govinfo.gov/content/pkg/FR-2016-10-17/pdf/2016-25056.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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