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

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.

From Federal Register — all agencies (federalregister.gov). First seen Oct 10, 2026.

Sign in to keep notes on this rule, private or shared with your team.