Small Difficult Development Areas

Low-Income Housing Tax Credit Qualified Census Tracts must have 50 percent of households with incomes below 60 percent of the Area Median Gross Income (AMGI) or have a poverty rate of 25 percent or more. Difficult Development Areas (DDA) are designated by the U.S. Department of Housing and Urban Development and are based on Fair Market Rents, income limits, the 2010 census counts, and 2006–10 5-year American Community Survey data when they becomes available. Beginning with the 2016 DDA designations, metropolitan DDAs will use Small Area Fair Market Rents (FMRs) rather than metropolitan-area FMRs for designating metropolitan DDAs. Maps of Qualified Census Tracts and Difficult Development Areas are available at: huduser.gov/sadda/sadda_qct.html.

2023 IRS SECTION 42(d)(5)(B) METROPOLITAN DIFFICULT DEVELOPMENT AREAS (OMB Metropolitan Area Definitions, September 14, 2018 [MSA] and derived FY2022 HUD Metro SAFMR Area Definitions [HMFA])