Follow Us! 

HUD Designates 2023 Difficult Development Areas and Qualified Census Tracts

On October 25, HUD published in the Federal Register a Notice which designates “Difficult Development Areas” (DDAs) and “Qualified Census Tracts” (QCTs) for purposes of the Low-Income Housing Credit (LIHTC) under Internal Revenue Code (IRC) section 42. LIHTC projects located in DDAs or QCTs may be eligible for a 30 percent increase in eligible basis on their project. This notice describes the methodology and data used, and makes these designations for the use by political subdivisions of the states in allocating LIHTC.  

PHADA Fact Sheets, Issue Briefs, and Position Papers

Read PHADA's in-depth analysis of important issues facing the industry.

Read More