federal_register: 2017-23306

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2017-23306 Statutorily Mandated Designation of Difficult Development Areas and Qualified Census Tracts: Revision of Effective Date for 2015 Designations Notice This document revises the effective date for designations of "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 published on October 3, 2014 at 79 FR 59855 and amended December 17, 2015 at 80 FR 78749 in areas approved for Federal disaster-related individual assistance under the Stafford Act. This Notice extends from 730 days to 850 days the period for which the 2015 lists of QCTs and DDAs are effective for projects located in an area that was approved for individual assistance under the Stafford Act in 2017, not on subsequent lists of DDAs or QCTs; and submitted applications while the area was a 2015 QCT or DDA. 2017-10-26 2017 10 https://www.federalregister.gov/documents/2017/10/26/2017-23306/statutorily-mandated-designation-of-difficult-development-areas-and-qualified-census-tracts-revision https://www.govinfo.gov/content/pkg/FR-2017-10-26/pdf/2017-23306.pdf Housing and Urban Development Department 228 This document revises the effective date for designations of "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 published on...  

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