DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ISSUES NOTICE: STATUTORILY MANDATED DESIGNATION OF DIFFICULT DEVELOPMENT AREAS AND QUALIFIED CENSUS TRACTS FOR 2026

WASHINGTON, Sept. 30 -- Department Of Housing And Urban Development has issued a notice called: Statutorily Mandated Designation of Difficult Development Areas and Qualified Census Tracts for 2026.

The notice was published in the Federal Register on Sept. 30 by John Gibbs, Principal Deputy Assistant Secretary for Policy Development and Research.

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. The United States Department of Housing and Urban Development (HUD) makes new DDA and QCT designations annually.

For more information, contact For questions on how areas are designated an...