Qualified Census Tracts and Difficult Development Areas

HUD has published the 2024 Qualified Census Tracts (QCTs) and Difficult Development Areas (DDAs). The 2024 lists of QCTs and DDAs are effective: (1) for allocations of credit after December 31, 2023; or (2) for purposes of IRC section 42(h)(4), if the bonds are issued and the building is placed in service after December 31, 2023.

For more information on the DDAs and QCTs, please click here. To read the Federal Register Notice online, please click here.