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Regulacje i polityka gospodarcza · 10/27/2011

Statutorily Mandated Designation of Difficult Development Areas and Qualified Census Tracts for 2012

This document 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) (26 U.S.C. 42). The United States Department of Housing and Urban Development (HUD) makes new DDA designations annually. The designations of "Qualified Census Tracts" (QCTs) under IRC Section 42 published October 6, 2009, remain in effect. In addition to announcing the 2012 DDA designations, HUD seeks public comment on whether it should use Small Area Fair Market Rents (FMRs), rather than metropolitan-area FMRs, in future designations of metropolitan DDAs.

Original source language: Federal Register — All DocumentsOpen original release →