Regulacje i polityka gospodarcza · 28.09.2012

Statutorily Mandated Designation of Difficult Development Areas for 2013

This notice designates "Difficult Development Areas" (DDAs) for purposes of the Low-Income Housing Tax Credit (LIHTC) under Section 42 of the Internal Revenue Code of 1986 (IRC). The United States Department of Housing and Urban Development (HUD) makes DDA designations annually. In addition to announcing the 2013 DDA designations, this notice responds to public comment received in response to the proposed use of Small Area Fair Market Rents (FMRs) for designating DDAs as published in the notice "Statutorily Mandated Designation of Difficult Development Areas and Qualified Census Tracts for 2012", published in the Federal Register on October 27, 2011. After considering the public comments, HUD has decided to delay by one year the adoption of small area DDAs. The 2014 DDAs will be published in a separate notice at a later date after further consideration of the Small DDA concept. Qualified Census Tracts (QCTs) for 2013 were previously designated in a notice published in the Federal Register on April 20, 2012.