Regulacje i polityka gospodarcza · 21.09.2010

Statutorily Mandated Designation of Difficult Development Areas and Qualified Census Tracts for 2011

On September 9, 2010 (75 FR 54902), HUD published a notice designating "Difficult Development Areas" (DDAs) for 2011. HUD makes new DDA designations annually for purposes of the Low-Income Housing Tax Credit (LIHTC) under Section 42 of the Internal Revenue Code of 1986 (IRC) (26 U.S.C. 42). HUD's September 9, 2010, notice also provided that designations of "Qualified Census Tracts" (QCTs) under IRC Section 42 published October 6, 2009 (74 FR 51304), remain in effect. HUD's September 9, 2010, notice included a summary of the LIHTC and an explanation of HUD's methodology in designating DDAs. HUD's September 9, 2010, notice, however, inadvertently omitted the tables listing the metropolitan and nonmetropolitan DDAs for 2011. For the convenience of the public, today's Federal Register notice republishes HUD's DDA notice in its entirety, and includes the tables listing metropolitan and nonmetropolitan DDAs.