HUD Publishes 2027 Difficult Development Areas and Qualified Census Tracts for Housing Tax Credits
The Department of Housing and Urban Development (HUD) published the statutorily mandated designation of Difficult Development Areas (DDAs) and Qualified Census Tracts (QCTs) for 2027 in the Federal Register on Oct. 6 (91 FR 63573). Projects in designated areas can claim a 30 percent basis boost for the Low-Income Housing Tax Credit (LIHTC) under Section 42(d)(5)(B) of the Internal Revenue Code. The 2027 lists take effect Jan. 1, 2027.
Each year some areas gain designation and some lose it. For a project in an area losing status, the only way to keep the 2026 boost is to file a complete application before the new list takes effect - by Dec. 31, 2026. Actual credit awards remain subject to state LIHTC allocation and underwriting requirements.
Source: GSM · USA (original Chinese edition)
Photo: 图/Wikimedia Commons，作者 Andre Carrotflower，授权 CC BY-SA 4.0 · Image: Wikimedia Commons, by Andre Carrotflower, CC BY-SA 4.0
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