Statutorily Mandated Designation of Difficult Development Areas and Qualified Census Tracts for 2027

Published October 6, 2026 8:00 AM UTC

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Source: Federal Register — Small Business

This document designates "Difficult Development Areas" (DDAs) and "Qualified Census Tracts" (QCTs) for purposes of the Low- Income Housing Tax Credit (LIHTC). The United States Department of Housing and Urban Development (HUD) makes new DDA and QCT designations annually.

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