This service provides spatial data and information on Difficult Development Areas (DDAs) used for the Low Income Housing Tax Credit program. DDAs are designated by U.S. Department of Housing and Urban Development (HUD) and defined in statute as areas with high construction, land, and utility costs relative to its Area Median Gross Income (AMGI). DDAs in metropolitan areas are designated along Census ZIP Code Tabulation Area (ZCTA) boundaries. DDAs in non-metropolitan areas are designated along county boundaries. DDAs may not contain more than 20% of the aggregate population of metropolitan and non-metropolitan areas, which are designated separately.

This dataset provides data on Qualified Census Tracts for the Low-Income Housing Tax Credit Program for 2024. LIHTC Qualified Census Tracts, as defined under the section 42(d)(5)(C) of the of the Internal Revenue Code of 1986, include any census tract (or equivalent geographic area defined by the Bureau of the Census) in which at least 50 percent of households have an income less than 60 percent of the Area Median Gross Income (AMGI), or which has a poverty rate of at least 25 percent. Maps of Qualified Census Tracts and Difficult Development Areas are available at: huduser.gov/sadda/sadda_qct.html .

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])

A Qualified Census Tract (QCT) is any census tract (or equivalent geographic area defined by the Census Bureau) in which at least 50% of households have an income less than 60% of the Area Median Gross Income (AMGI). HUD has defined 60% of AMGI as 120% of HUD's Very Low Income Limits (VLILs), which are based on 50% of area median family income, adjusted for high cost and low income areas.

The Low-Income Housing Tax Credit (LIHTC) property locations depicted in this map service represent the general location of the property. The locations of individual buildings associated with each property are not depicted here. The location of the property is derived from the address of the building with the most units. Location data for HUD-related properties and facilities are derived from HUD's enterprise geocoding service. The LIHTC database contains information on 40,502 projects and almost 2.6 million housing units placed in service since 1987.

The Low-Income Housing Tax Credit (LIHTC) is the most important resource for creating affordable housing in the United States today. The LIHTC database, created by HUD and available to the public since 1997, contains information on 48,672 projects and 3.23 million housing units placed in service since 1987. 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.

HUD provided site locations for developments using Low-Income Housing Tax Credits for 2015. Data was obtained for the Housing section of Little Caesar's Arena District Needs Assessment.,

The Department of Housing Preservation and Development (HPD) receives a sub-allocation of 9% Low Income Housing Tax Credits and allocated its credits through one competitive round each calendar year. It is also charged with allocating 4% Low Income Housing Tax Credits to projects receiving tax exempt bonds through New York City Housing Development Corporation. Each entry represents an allocation to a low income housing development project with households at or below 60% of Area Median Income. For the Low Income Housing Tax Credits Awarded by HPD: Building-Level (4% Awards) dataset, please follow this link

This service identifies U.S. Census Tracts in which 51% or more of the households earn less than 80 percent of the Area Median Income (AMI). The Community Development Block Grant (CDBG) program requires that each CDBG funded activity must either principally benefit low- and moderate-income persons, aid in the prevention or elimination of slums or blight, or meet a community development need having a particular urgency because existing conditions pose a serious and immediate threat to the health or welfare of the community and other financial resources are not available to meet that need. With respect to activities that principally benefit low- and moderate-income persons, at least 51 percent of the activity's beneficiaries must be low and moderate income.