HUD Publishes Notice Designating DDAs, QCTs for 2004 LIHTCs

Friday, December 12, 2003 - 1:45am

The U.S. Department of Housing and Urban Development (HUD) today published a notice that designates Difficult Development Areas (DDAs) and Qualified Census Tracts (QCTs) for 2004 for purposes of the low-income housing tax credit (LIHTC) under section 42 of the Internal Revenue Code. HUD makes new DDA designations annually; today’s QCT designations reflect the recent release of relevant data from the 2000 Census. The DDAs designated in the notice are for each of the 50 states, the District of Columbia, Puerto Rico, American Samoa, Guam, the Northern Mariana Islands and the Virgin Islands. The QCTs designated today are for American Samoa, Guam and the Northern Mariana Islands. The 2003 QCTs designated December 12, 2002 for the 50 states, the District of Columbia, Puerto Rico and the Virgin Islands are unchanged by today’s notice. Click here for more information.