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December 3, 2018
Periodical News Brief
The U.S. Department of Housing and Urban Development released Oct. 19 the list of difficult development areas (DDAs) and qualified census tracts (QCTs) for 2019 for the low-income housing tax credit (LIHTC). DDAs and QCTs are eligible for as much as a 30 percent basis boost while receiving the LIHTC. The DDAs and QCTs are effective for allocations of LIHTCs beginning Jan. 1, 2019, and for bond-financed properties where the bonds are issued and the building is placed in service after Jan. 1, 2019. The list is available at