Regulacje i polityka gospodarcza · 15.09.1999

Statutorily Mandated Designation of Difficult Development Areas, and Supplemental Designation of Qualified Census Tracts, for Section 42 of the Internal Revenue Code of 1986

This document designates ``Difficult Development Areas'' and supplemental ``Qualified Census Tracts'' for purposes of the Low-Income Housing Tax Credit (``LIHTC'') under section 42 of the Internal Revenue Code of 1986 (``the Code''). The United States Department of Housing and Urban Development (``HUD'') makes new Difficult Development Area designations annually and makes supplemental designations of Qualified Census Tracts at this time because of changes in metropolitan area definitions.