The Department of Housing and Urban Development has designated the difficult development areas (DDAs) and qualified census tracts (QCTs) for purposes of the low-income housing tax credit programs.

The department makes new DDA designations annually and is making new designations of QCTs at this time on the basis of revised metropolitan statistical area definitions.

The Federal Register notice notes that in accordance with the Gulf Opportunity Zone (GO Zone) Act of 2005, the authorization for GO Zone DDAs expires Dec. 31, 2010, and consequently, this will be the last designation of GO Zone DDAs.

In the case of projects located in designated DDAs or QCTs, eligible basis can be increased up to 130 percent from what it would otherwise be. This means that the available credits can be increased by up to 30 percent.