Federal Register #2026-20390

HUD Announces DDA and QCT Designations for the Low-Income Housing Tax Credit

HUD announces annual designations used in administering the Low-Income Housing Tax Credit program. - Government buyer: U.S. Department of Housing and Urban Development (HUD), Office of the Assistant Secretary for Policy Development and Research. - Notice purpose: Designates Difficult Development Areas (DDAs) and Qualified Census Tracts (QCTs) for the Low-Income Housing Tax Credit (LIHTC); this is a programmatic notice, not a procurement solicitation. - Designation basis: DDA designations use housing costs relative to area incomes and related Census, fair market rent, and income-limit data. QCT designations use census tract income and poverty measures, including American Community Survey data. - Coverage: U.S. states and territories. - OEMs, vendors, products, and services: None identified or requested.

Description

HUD designates Difficult Development Areas (DDAs) and Qualified Census Tracts (QCTs) for purposes of the Low-Income Housing Tax Credit (LIHTC). The notice establishes the 2027 designations and explains that HUD makes new DDA and QCT designations annually. The designations use specified housing cost, income, Census, and poverty data, including FY 2026 data and recent American Community Survey data. The notice covers the 50 states, the District of Columbia, Puerto Rico, and U.S. territories.

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