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HUD recently published a notice designating difficult development areas (DDAs) and qualified census tracts (QCTs) for 2016. A DDA for the LIHTC program is an area designated by HUD with high construction, land, and utility costs relative to its area median gross income (AMGI). DDAs are eligible for tax credits at 130 percent of qualified basis, meaning that a greater percentage of the development costs are funded by the tax credit than in areas not designated a DDA.