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Statutorily Mandated Designations of Difficult Development Areas and Qualified Census Tracts for 2026
The statutorily mandated designations of Difficult Development Areas (DDAs) and Qualified Census Tracts (QCTs) for 2026 were published in the Sept. 30th Federal Register.
These designations are made by the U.S. Department of Housing and Urban Development (HUD) for purposes of the Low-Income Housing Tax Credit (LIHTC) program and are effective for buildings with LIHTC allocations or tax-exempt bonds issued on or after January 1, 2026. Click here to view the Federal Register Notice
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