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Low-Income Housing Tax Credit (LIHTC) Difficult to Develop Areas

Published by U.S. Department of Housing and Urban Development | Department of Housing and Urban Development | Metadata Last Checked: February 19, 2026 | Last Modified: 2020-09-01
A Difficult Development Area (DDA) for the Low Income Housing Tax Credit program is an area designated by the U.S. Department of Housing and Urban Development (HUD) with high construction, land, and utility costs relative to its Area Median Gross Income (AMGI). All designated DDAs in Metropolitan Statistical Areas (MSA) or Primary Metropolitan Statistical Areas (PMSA) may not contain more than 20% of the aggregate population of all MSAs/PMSAs, and all designated areas not in metropolitan areas may not contain more than 20% of the aggregate population of the non-metropolitan counties.

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