Statutorily Mandated Designation of Difficult Development Areas and Qualified Census Tracts for 2027

Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Department of Housing and Urban Development [Docket No. FR-6565-N-02] ( printed page 63573) AGENCY: Office of the Assistant Secretary for Policy Development and Research, HUD. ACTION: Notice. SUMMARY: This document designates “Difficult Development Areas” (DDAs) and “Qualified Census Tracts” (QCTs) for purposes of the Low-Income Housing Tax Credit (LIHTC). The United States Department of Housing and Urban Development (HUD) makes new DDA and QCT designations annually. ADDRESSES: Copies Available Electronically: This notice and additional information about DDAs and QCTs, including the lists of DDAs and QCTs, are available electronically on the internet at https://www.huduser.gov/​portal/​datasets/​qct.html . FOR FURTHER INFORMATION CONTACT: For questions on how areas are designated and on geographic definitions, contact Richard Duckworth, Economist, Public Finance and Regulatory Analysis Division, Office of Policy Development and Research, Department of Housing and Urban Development, 451 7th Street SW, Room 8216, Washington, DC 20410-6000; telephone number 202-402-3685, or send an email to Richard.Duckworth@hud.gov . For specific legal questions pertaining to Internal Revenue Code (IRC) Section 42, Office of the Associate Chief Counsel, Passthroughs and Special Industries, Internal Revenue Service, 1111 Constitution Avenue NW, Washington, DC 20224; telephone number 202-317-4137. For questions about the “HUBZone” program, con…