QCTs/DDAs and Construction Delays Due to COVID-19
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 areas with high land, construction and utility costs relative to the area median income and are based on Fair Market Rents, income limits, the 2010 census counts, and 5-year American Community Survey (ACS) data. Maps of Qualified Census Tracts and Difficult Development Areas are available at: huduser.gov/sadda/sadda_qct.html.
Qualified Census Tracts - Generate QCT Tables for Individual Areas (Also Includes DDA Information)
- Statutorily Mandated Designation of Difficult Development Areas and Qualified Census Tracts for Section 42 of the Internal Revenue Code of 1986 (Notice, Publication Date September 24, 2020, QCTDDA2021_Notice.pdf)
- 2021 Metropolitan Difficult Development Areas (DDA2021M.pdf)
- 2021 Non-metropolitan Difficult Development Areas (DDA2021NM.pdf)
- 2021 Qualified Census Tracts - Geocoded dBase File (QCT2021CSV.zip)
- 2021 Qualified Census Tracts - Metropolitan Areas (QCT2021M.pdf)
- 2021 Qualified Census Tracts - Non-metropolitan Areas (QCT2021NM.pdf)
- Statutorily Mandated Designation of Difficult Development Areas and Qualified Census Tracts for Section 42 of the Internal Revenue Code of 1986 (Notice, Publication Date September 25, 2019, QCTDDA2020_Notice.pdf)
- 2020 Metropolitan Difficult Development Areas (DDA2020M.pdf)
- 2020 Non-metropolitan Difficult Development Areas (DDA2020NM.pdf)
- 2020 Qualified Census Tracts - Geocoded dBase File (QCT2020dbf.zip)
- 2020 Qualified Census Tracts - Metropolitan Areas (QCT2020M.pdf)
- 2020 Qualified Census Tracts - Non-metropolitan Areas (QCT2020NM.pdf)
- Statutorily Mandated Designation of Difficult Development Areas and Qualified Census Tracts for Section 42 of the Internal Revenue Code of 1986 (Notice, Publication Date October 22, 2018, QCTDDA2019_Notice.pdf)
- 2019 Metropolitan Difficult Development Areas (DDA2019M.pdf)
- 2019 Non-metropolitan Difficult Development Areas (DDA2019NM.pdf)
- 2019 Qualified Census Tracts - Geocoded dBase File (QCT2019dbf.zip)
- 2019 Qualified Census Tracts - Metropolitan Areas (QCT2019M.pdf)
- 2019 Qualified Census Tracts - Non-metropolitan Areas (QCT2019NM.pdf)
- Statutorily Mandated Designation of Difficult Development Areas and Qualified Census Tracts for Section 42 of the Internal Revenue Code of 1986 (Notice, Publication Date September 11, 2017, QCTDDA2018_Notice.pdf)
- 2018 Metropolitan Difficult Development Areas (DDA2018M.pdf)
- 2018 Non-metropolitan Difficult Development Areas (DDA2018NM.pdf)
- 2018 Qualified Census Tracts - Geocoded dBase File (QCT2018dbf.zip)
- 2018 Qualified Census Tracts - Metropolitan Areas (QCT2018M.pdf)
- 2018 Qualified Census Tracts - Non-metropolitan Areas (QCT2018NM.pdf)
- Statutorily Mandated Designation of Difficult Development Areas and Qualified Census Tracts for Section 42 of the Internal Revenue Code of 1986 (Notice, Publication Date October 17, 2016, QCTDDA2017_Notice.pdf)
- 2017
Metropolitan Difficult Development Areas (DDA2017M.pdf)
- 2017
Non-metropolitan Difficult Development Areas (DDA2017NM.pdf)
- 2017 Qualified Census Tracts
- Geocoded dBase File (QCT2017dbf.zip)
- 2017
Qualified Census Tracts - Metropolitan Areas (QCT2017M.pdf)
- 2017 Qualified Census Tracts - Non-metropolitan Areas (QCT2017NM.pdf)
- Statutorily Mandated Designation of Difficult Development Areas and Qualified Census Tracts for Section 42 of the Internal Revenue Code of 1986 (Notice, Publication Date November 24, 2015, QCTDDA2016_Notice.pdf)
- 2016
Metropolitan Difficult Development Areas (DDA2016M.pdf)
- 2016
Non-metropolitan Difficult Development Areas (DDA2016NM.pdf)
- 2016 Qualified Census Tracts
- Geocoded dBase File (QCT2016dbf.zip)
- 2016
Qualified Census Tracts - Metropolitan Areas (QCT2016M.pdf)
- 2016
Qualified Census Tracts - Non-metropolitan Areas (QCT2016NM.pdf)
- Statutorily Mandated Designation of Difficult Development Areas and Qualified Census Tracts for Section 42 of the Internal Revenue Code of 1986 (Notice, Published October 3, 2014, QCTDDA2015_Notice.pdf)
- Revision of Effective Date for 2015 Designations (Notice, Published December 17, 2015, QCTDDA2015_EffectiveDate.pdf)
- Revision of Effective Date for Properties in Declared Disaster Areas for 2015 Designations (Notice, Published October 26, 2017, QCTDDA2015_EffectiveDate_Disaster.pdf)
- 2015
Metropolitan Difficult Development Areas (DDA2015M.pdf)
- 2015
Non-metropolitan Difficult Development Areas (DDA2015NM.pdf)
- 2015 Qualified Census Tracts
- Geocoded dBase File (QCT2015dbf.zip)
- 2015
Qualified Census Tracts - Metropolitan Areas (QCT2015M.pdf)
- 2015
Qualified Census Tracts - Non-metropolitan Areas (QCT2015NM.pdf)
- Statutorily Mandated Designation of Difficult Development Areas a for Section 42 of the Internal Revenue Code of 1986 (Notice, Published November 18, 2013, DDA2014_Notice.pdf, 235 KB)
- 2014
Metropolitan Difficult Development Areas (DDA2014M.pdf, 9 KB)
- 2014
Non-metropolitan Difficult Development Areas (DDA2014NM.pdf, 11 KB)
- Statutorily Mandated Designation of Difficult Development Areas a for Section 42 of the Internal Revenue Code of 1986 (Notice, Published September 28, 2012, DDA2013_Notice.pdf, 635 KB)
- 2013
Metropolitan Difficult Development Areas (DDA2013M.pdf, 43 KB)
- 2013
Non-metropolitan Difficult Development Areas (DDA2013NM.pdf, 14 KB)
- Statutorily Mandated Designation of Qualified Census Tracts for Section 42 of the Internal Revenue Code of 1986 (Notice, Published April 20, 2012, QCT_Notice.pdf, 215 KB)
- 2013 Qualified Census Tracts
- Geocoded dBase File (QCT2013dbf.zip, 83 KB)
- 2013
Qualified Census Tracts - Metropolitan Areas (QCT2013M.pdf, 2 MB)
- 2013
Qualified Census Tracts - Non-metropolitan Areas (QCT2013NM.pdf, 566 KB)
- Statutorily Mandated Designation of Difficult Development Areas and Qualified Census Tracts for Section 42 of the Internal Revenue Code of 1986 (Notice, Published October 27, 2011, DDA2012_Notice.pdf, 69 KB)
- 2012
Metropolitan Difficult Development Areas (DDA2012M.pdf, 22 KB)
- 2012
Non-metropolitan Difficult Development Areas (DDA2012NM.pdf, 27 KB)
- 2012 Qualified Census Tracts
- Geocoded dBase File (QCT2012dbf.zip, 83 KB)
- 2012
Qualified Census Tracts - Metropolitan Areas (QCT2012M.pdf, 110 KB)
- 2012
Qualified Census Tracts - Non-metropolitan Areas (QCT2012NM.pdf, 62 KB)
- Statutorily
Mandated Designation of Difficult Development Areas and Qualified Census Tracts for
Section 42 of the Internal Revenue Code of 1986 (Notice,
Published October 6, 2009, DDA2010_Notice.pdf, 1,204 KB)
- 2010
Metropolitan Difficult Development Areas (DDA2010M.pdf,
26 KB)
- 2010
Non-metropolitan Difficult Development Areas (DDA2010NM.pdf,
14 KB)
- 2010 Qualified Census Tracts
- Geocoded dBase File (QCT2010dbf.zip, 82 KB)
- 2010
Qualified Census Tracts - Metropolitan Areas
(QCT2010M.pdf, 110 KB)
- 2010
Qualified Census Tracts - Non-metropolitan
Areas (QCT2010NM.pdf, 62 KB)
- Statutorily
Mandated Designation of Difficult Development Areas and Qualified Census Tracts for
Section 42 of the Internal Revenue Code of 1986 (Notice,
Published September 3, 2008, DDA2009_Notice.pdf, 1,204 KB)
- 2009
Metropolitan Difficult Development Areas (DDA2009M.pdf,
237 KB)
- 2009
Non-metropolitan Difficult Development Areas (DDA2009NM.pdf,
240 KB)
- 2009 Qualified Census Tracts
- Geocoded dBase File (QCT2009dbf.zip, 89 KB)
- 2009
Qualified Census Tracts - Metropolitan Areas
(QCT2009M.pdf, 111 KB)
- 2009
Qualified Census Tracts - Non-metropolitan
Areas (QCT2009NM.pdf, 38 KB)
- Statutorily
Mandated Designation of Difficult Development Areas and Qualified Census Tracts for
Section 42 of the Internal Revenue Code of 1986 (Notice,
Published September 18, 2007, DDA2008_Notice.pdf, 849 KB)
- 2008
Metropolitan Difficult Development Areas (DDA2008M.pdf,
13 KB)
- 2008
Non-metropolitan Difficult Development Areas (DDA2008NM.pdf,
459 KB)
- 2008 Qualified Census Tracts
- Geocoded dBase File (QCT2008dbf.zip, 89 KB)
- 2008
Qualified Census Tracts - Metropolitan Areas
(QCT2008M.pdf, 111 KB)
- 2008
Qualified Census Tracts - Non-metropolitan
Areas (QCT2008NM.pdf, 38 KB)
To determine the 2010 Census Tract number or the ZCTA (ZIP code) for a particular address, visit the HUD User GIS Service -- Low-Income Housing Tax Credit Qualified Census Tract (QCT) and Small Difficult Development Area (SDDA) Locator.