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Documentation: Low Income Housing Tax Credit 1987-2019
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Publisher: Department of Housing and Urban Development, [Docket No. FR–6180–N–01], Federal Register / Vol.84, No. 186 / Wednesday, September 25,2019 / Notices
Survey: Low Income Housing Tax Credit 1987-2019
Document: Statutorily Mandated Designation of Difficult Development Areas and Qualified Census Tracts for 2020
citation:
Office of the Assistant Secretary for Policy Development and Research, HUD.
Statutorily Mandated Designation of Difficult Development Areas and Qualified Census Tracts for 2020
Summary
This document designates "Difficult Development Areas" (DDAs) and "Qualified Census Tracts" (QCTs) for purposes of the Low-Income Housing Tax Credit (LIHTC) under Internal Revenue Code (IRC) Section 42, as enacted by the Tax Reform Act of 1986. The United States Department of Housing and Urban Development (HUD) makes new DDA and QCT designations annually.
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