HUD Federal Register Notice on DDAs and QCTs
HUD published a Notice in the Federal Register designating Difficult Development Areas (DDA) and Qualified Census Tracts (QCT) for 2018 or purposes of the basis boost allowed under Low Income Housing Tax Credit (Housing Credit) program. DDAs are areas with high construction, land, and utility costs relative to area median income, and QCTs are areas in which at least 50 percent of the households have an income which is less than 60 percent of area median income or which have a poverty rate of at least 25 percent. As it has for the last two years, HUD DDA designations are set at the zip code level, rather than designations covering full metropolitan statistical areas, as was HUDās previous practice.
