{"abstract":"This document designates \"Difficult Development Areas\" (DDAs) and \"Qualified Census Tracts\" (QCTs) for purposes of the Low- Income Housing Credit (LIHTC) under Internal Revenue Code (IRC) Section 42. The United States Department of Housing and Urban Development (HUD) makes new DDA and QCT designations annually.","action":"Notice.","agencies":[{"raw_name":"DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT","name":"Housing and Urban Development Department","id":228,"url":"https://www.federalregister.gov/agencies/housing-and-urban-development-department","json_url":"https://www.federalregister.gov/api/v1/agencies/228","parent_id":null,"slug":"housing-and-urban-development-department"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2020/09/24/2020-21041.html","cfr_references":[],"citation":"85 FR 60255","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":null,"disposition_notes":null,"docket_ids":["Docket No. FR-6235-N-01"],"dockets":[{"supporting_documents":[],"agency_name":"HUD","documents":[{"comment_count":null,"comment_start_date":null,"updated_at":"2025-05-21T02:29:27.057-04:00","comment_url":"https://www.regulations.gov/commenton/HUD-2020-0065-0001","allow_late_comments":false,"id":"HUD-2020-0065-0001","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"HUD-2020-0065","title":"FR-6235-N-01 Statutorily Mandated Designation of Difficult Development Areas and Qualified Census Tracts for 2021"}],"document_number":"2020-21041","effective_on":null,"end_page":60261,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2020/09/24/2020-21041.xml","html_url":"https://www.federalregister.gov/documents/2020/09/24/2020-21041/statutorily-mandated-designation-of-difficult-development-areas-and-qualified-census-tracts-for-2021","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2020-21041?publication_date=2020-09-24","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2020-09-24/2020-21041/mods.xml","not_received_for_publication":null,"page_length":7,"page_views":{"count":1411,"last_updated":"2026-04-04 14:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2020-09-24/pdf/2020-21041.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2020-21041.pdf?1600865122","publication_date":"2020-09-24","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2020/09/24/2020-21041.txt","regulation_id_number_info":{},"regulation_id_numbers":[],"regulations_dot_gov_info":{"supporting_documents":[],"comments_count":0,"agency_id":"HUD","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=HUD-2020-0065","supporting_documents_count":0,"docket_id":"HUD-2020-0065","document_id":"HUD-2020-0065-0001","regulation_id_number":null,"title":"FR-6235-N-01 Statutorily Mandated Designation of Difficult Development Areas and Qualified Census Tracts for 2021","checked_regulationsdotgov_at":"2025-05-21T06:29:26Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":60255,"subtype":null,"title":"Statutorily Mandated Designation of Difficult Development Areas and Qualified Census Tracts for 2021","toc_doc":"Statutorily Mandated Designation of Difficult Development Areas and Qualified Census Tracts for 2021","toc_subject":null,"topics":[],"type":"Notice","volume":85}