57234 Federal Register / Vol. 71, No. 188 / Thursday, September 28, 2006 / Notices 

DEPARTMENT OF HOUSING AND 

URBAN DEVELOPMENT 

[Docket No. FR–4889–N–08] 

Statutorily Mandated Designation of 

Difficult Development Areas and 

Qualified Census Tracts for Section 42 

of the Internal Revenue Code of 1986 

AGENCY: Office of the Assistant 

Secretary for Policy Development and 

Research, HUD. 

ACTION: Notice. 

SUMMARY: This document designates 

‘‘Difficult Development Areas’’ (DDAs) 

and ‘‘Qualified Census Tracts’’ (QCTs) 

for purposes of the Low-Income 

Housing Tax Credit (LIHTC) under 

Section 42 of the Internal Revenue Code 

of 1986 (the Code) (26 U.S.C. 42). The 

United States Department of Housing 

and Urban Development (HUD) makes 

new DDA designations annually and is 

making new designation of QCTs at this 

time on the basis of revised 

metropolitan statistical area (MSA) 

definitions published by the Office of 

Management and Budget (OMB) and on 

the basis of more detailed census tract 

income distribution data from the 2000 

Census. 

FOR FURTHER INFORMATION CONTACT: For 

questions on how areas are designated 

and on geographic definitions, contact 

Michael K. Hollar, Economist, Economic 

Development and Public Finance 

Division, Office of Policy Development 

and Research, Department of Housing 

and Urban Development, 451 Seventh 

Street, SW., Washington, DC 20410– 

6000, telephone (202) 708–0426, 

extension 5878, or send an e-mail to 

Michael_K._Hollar@hud.gov. For 

specific legal questions pertaining to 

Section 42, contact Branch 5, Office of 

the Associate Chief Counsel, 

Passthroughs and Special Industries, 

Internal Revenue Service, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, telephone (202) 622–3040. 

For questions about the ‘‘HUB Zones’’ 

program, contact Michael P. McHale, 

Assistant Administrator for 

Procurement Policy, Office of 

Government Contracting, Small 

Business Administration, 409 Third 

Street, SW., Suite 8800, Washington, DC 

20416, telephone (202) 205–8885, fax 

(202) 205–7167, or send an e-mail to 

hubzone@sba.gov. A text telephone is 

available for persons with hearing or 

speech impairments at (202) 708–9300. 

(These are not toll-free telephone 

numbers.) Additional copies of this 

notice are available through HUD User 

at (800) 245–2691 for a small fee to 

cover duplication and mailing costs. 

Copies Available Electronically: This 

notice and additional information about 

DDAs and QCTs are available 

electronically on the Internet at http:// 

www.huduser.org/datasets/qct.html. 

SUPPLEMENTARY INFORMATION: 

This Document 

This notice designates DDAs for each 

of the 50 states, the District of Columbia, 

Puerto Rico, American Samoa, Guam, 

the Northern Mariana Islands, and the 

U.S. Virgin Islands. The designations of 

DDAs in this notice are based on final 

Fiscal Year (FY) 2006 Fair Market Rents 

(FMRs), FY2006 income limits, and 

2000 Census population counts as 

explained below. This notice also lists 

those areas treated as DDAs under the 

Gulf Opportunity Zone Act of 2005 

(Pub. L. 109–135; the GO Zone Act). 

Specifically, the GO Zone Act provides 

that areas determined by the President 

to warrant individual or individual and 

public assistance from the federal 

government under the Robert T. Stafford 

Disaster Relief and Emergency 

Assistance (Stafford Act) as a result of 

Hurricanes Katrina, Rita, or Wilma shall 

be treated as DDAs designated under 

subclause (I) of Internal Revenue Code 

section 42(d)(5)(C)(iii) (i.e., areas 

designated by the Secretary of Housing 

and Urban Development as having high 

construction, land, and utility costs 

relative to area median gross income 

(AMGI)), and shall not be taken into 

account for purposes of applying the 

limitation under subclause II of such 

section (i.e., the 20 percent cap on the 

total population of designated areas). 

This notice designates QCTs for each 

of the 50 States, the District of 

Columbia, and Puerto Rico based on 

new MSA definitions published by the 

Office of Management and Budget 

(OMB) and new detailed data on census 

tract household income distributions 

from the 2000 Census. The designations 

of QCTs under Section 42 of the Internal 

Revenue Code published December 12, 

2002, (67 FR 76451) for the U.S. Virgin 

Islands, and on December 19, 2003, (68 

FR 70982) for American Samoa, Guam, 

and the Northern Mariana Islands, 

remain in effect because these areas are 

not affected by new metropolitan area 

definitions or the release of more 

detailed 2000 Census data on household 

incomes. 

2000 Census 

Data from the 2000 Census on total 

population of metropolitan areas and 

nonmetropolitan areas are used in the 

designation of DDAs. OMB published 

new metropolitan area definitions 

incorporating 2000 Census data first in 

OMB Bulletin No. 03–04 on June 6, 

2003, and updated periodically through 

OMB Bulletin No. 06–01 on 

December 5, 2005. The FY2006 FMRs 

and FY2006 income limits used to 

designate DDAs are based on these new 

MSA definitions with modifications to 

account for substantial differences in 

rental housing markets (and in some 

cases median income levels) within 

MSAs. 

HUD has obtained a more highly 

detailed, special tabulation of 2000 

Census household income data at the 

census tract level than that published 

for general public use by the Census 

Bureau. HUD is using these new data to 

more accurately determine the 

eligibility of census tracts for QCT 

designation. This QCT designation uses 

the new OMB metropolitan area 

definitions without modification for 

purposes of evaluating how many 

census tracts can be designated under 

the population cap but uses the HUDmodified definitions and their 

associated area median incomes for 

determining QCT eligibility. 

Background 

The U.S. Department of the Treasury 

(Treasury) and its Internal Revenue 

Service (IRS) are authorized to interpret 

and enforce the provisions of the 

Internal Revenue Code (the Code), 

including the LIHTC found at Section 

42 of the Code. The Secretary of HUD 

is required to designate DDAs and QCTs 

by Section 42(d)(5)(C) of the Code. In 

order to assist in understanding HUD’s 

mandated designation of DDAs and 

QCTs for use in administering Section 

42, a summary of the section is 

provided. The following summary does 

not purport to bind Treasury or the IRS 

in any way, nor does it purport to bind 

HUD, since HUD has authority to 

interpret or administer the Code only in 

instances where it receives explicit 

delegation. 

Summary of Low-Income Housing Tax 

Credit 

The LIHTC is a tax incentive intended 

to increase the availability of lowincome housing. Section 42 provides an 

income tax credit to owners of newly 

constructed or substantially 

rehabilitated low-income rental housing 

projects. The dollar amount of the 

LIHTC available for allocation by each 

state (credit ceiling) is limited by 

population. Each state is allowed a 

credit ceiling based on a statutory 

formula indicated at Section 42(h)(3). 

States may carry forward unallocated 

credits derived from the credit ceiling 

for one year; however, to the extent 

these unallocated credits are not used 

by then, the credits go into a national 


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pool to be redistributed to states as 

additional credit. State and local 

housing agencies allocate the state’s 

credit ceiling among low-income 

housing buildings whose owners have 

applied for the credit. Besides Section 

42 credits derived from the credit 

ceiling, states may also provide Section 

42 credits to owners of buildings based 

on the percentage of certain building 

costs financed by tax-exempt bond 

proceeds. Credits provided under the 

tax-exempt bond ‘‘volume cap’’ do not 

reduce the credits available from the 

credit ceiling. 

The credits allocated to a building are 

based on the cost of units placed in 

service as low-income units under 

particular minimum occupancy and 

maximum rent criteria. In general, a 

building must meet one of two 

thresholds to be eligible for the LIHTC: 

Either 20 percent of the units must be 

rent-restricted and occupied by tenants 

with incomes no higher than 50 percent 

of the Area Median Gross Income 

(AMGI) or 40 percent of the units must 

be rent-restricted and occupied by 

tenants with incomes no higher than 60 

percent of AMGI. The term ‘‘rentrestricted’’ means that gross rent, 

including an allowance for utilities, 

cannot exceed 30 percent of the tenant’s 

imputed income limitation (i.e., 50 

percent or 60 percent of AMGI). The 

rent and occupancy thresholds remain 

in effect for at least 15 years, and 

building owners are required to enter 

into agreements to maintain the lowincome character of the building for at 

least an additional 15 years. 

The LIHTC reduces income tax 

liability dollar-for-dollar. It is taken 

annually for a term of 10 years and is 

intended to yield a present value of 

either: (1) 70 percent of the ‘‘qualified 

basis’’ for new construction or 

substantial rehabilitation expenditures 

that are not federally subsidized (i.e., 

financed with tax-exempt bonds or 

below-market federal loans), or (2) 30 

percent of the qualified basis for the cost 

of acquiring certain existing buildings or 

projects that are federally subsidized. 

The actual credit rates are adjusted 

monthly for projects placed in service 

after 1987 under procedures specified in 

Section 42. Individuals can use the 

credits up to a deduction equivalent of 

$25,000 (the actual maximum amount of 

credit that an individual can claim 

depends on the individual’s marginal 

tax rate). Individuals cannot use the 

credits against the alternative minimum 

tax. Corporations, other than S or 

personal service corporations, can use 

the credits against ordinary income tax. 

They cannot use the credits against the 

alternative minimum tax. These 

corporations can also deduct losses from 

the project. 

The qualified basis represents the 

product of the building’s ‘‘applicable 

fraction’’ and its ‘‘eligible basis.’’ The 

applicable fraction is based on the 

number of low-income units in the 

building as a percentage of the total 

number of units, or based on the floor 

space of low income units as a 

percentage of the total floor space of 

residential units in the building. The 

eligible basis is the adjusted basis 

attributable to acquisition, 

rehabilitation, or new construction costs 

(depending on the type of LIHTC 

involved). These costs include amounts 

chargeable to a capital account that are 

incurred prior to the end of the first 

taxable year in which the qualified lowincome building is placed in service or, 

at the election of the taxpayer, the end 

of the succeeding taxable year. In the 

case of buildings located in designated 

DDAs or designated QCTs, eligible basis 

can be increased by up to 130 percent 

from what it would otherwise be. This 

means that the available credits also can 

be increased by up to 30 percent. For 

example, if a 70 percent credit is 

available, it effectively could be 

increased to as much as 91 percent. 

Section 42 of the Code defines a DDA 

as any area designated by the Secretary 

of HUD as an area that has high 

construction, land, and utility costs 

relative to the AMGI. All designated 

DDAs in metropolitan areas (taken 

together) may not contain more than 20 

percent of the aggregate population of 

all metropolitan areas, and all 

designated areas not in metropolitan 

areas may not contain more than 20 

percent of the aggregate population of 

all nonmetropolitan areas. 

The GO Zone Act provides that areas 

determined by the President to warrant 

individual or individual and public 

assistance from the Federal government 

under the Stafford Act by reason of 

Hurricanes Katrina, Rita, or Wilma shall 

be treated as DDAs designated under 

subclause I of Internal Revenue Code 

section 42(d)(5)(C)(iii) (i.e., areas 

designated by the Secretary of HUD as 

having high construction, land, and 

utility costs relative to AMGI), and shall 

not be taken into account for purposes 

of applying the limitation under 

subclause II of such section (i.e., the 20 

percent cap on the total population of 

designated areas). This notice lists the 

affected areas described in the GO Zone 

Act. Because the populations of DDAs 

designated under the GO Zone Act are 

not counted against the statutory 20 

percent cap on the aggregate population 

of DDAs, the total population of 

designated metropolitan DDAs listed in 

this notice exceeds 20 percent of the 

total population of all MSAs, and the 

population of all nonmetropolitan DDAs 

listed in this notice exceeds 20 percent 

of the total population of 

nonmetropolitan counties. 

Explanation of HUD Designation 

Methodology 

A. Difficult Development Areas 

This notice lists all areas determined 

by the President to warrant individual 

or individual and public assistance from 

the Federal government under the 

Stafford Act by reason of Hurricanes 

Katrina, Rita, or Wilma as DDAs 

according to lists of counties and 

parishes from the Federal Emergency 

Management Agency Web site (http:// 

www.fema.gov/). Affected metropolitan 

areas and nonmetropolitan areas are 

assigned the indicator ‘‘[GO Zone]’’ in 

the lists of DDAs. 

In developing the list of the remaining 

DDAs, HUD compared housing costs 

with incomes. HUD used 2000 Census 

population data and the MSA 

definitions as published in OMB 

Bulletin No. 06–01 on December 5, 

2005, with modifications as described 

below. In keeping with past practice of 

basing the coming year’s DDA 

designations on data from the preceding 

year, the basis for these comparisons 

was the FY2006 HUD income limits for 

very low-income households (Very Low 

Income Limits, or VLILs), which are 

based on 50 percent of AMGI, and final 

FY2006 FMRs used for the Housing 

Choice Voucher program. In formulating 

the FY2006 FMRs and VLILs, HUD 

modified the current OMB definitions of 

MSAs to account for substantial 

differences in rents among areas within 

each new MSA that were in different 

FMR areas under definitions used in 

prior years. HUD formed these ‘‘HUD 

Metro FMR Areas’’ (HMFAs) in cases 

where one or more of the parts of newly 

defined MSAs that previously were in 

separate FMR areas had 2000 Census 

base 40th-percentile recent mover rents 

that differed, by 5 percent or more, from 

the same statistic calculated at the MSA 

level. In addition, a few HMFAs were 

formed on the basis of very large 

differences in AMGIs among the MSA 

parts. All HMFAs are contained entirely 

within MSAs. All nonmetropolitan 

counties are outside of MSAs and are 

not broken up by HUD for purposes of 

setting FMRs and VLILs. (Complete 

details on HUD’s process for 

determining FY2006 FMR areas and 

FMRs are available at http:// 

www.huduser.org/datasets/fmr/fmrs/ 

index.asp?data=fmr06). 


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HUD’s unit of analysis for designating 

metropolitan DDAs, therefore, consists 

of: Entire MSAs where these were not 

broken up into HMFAs for purposes of 

computing FMRs and VLILs; and 

HMFAs within the MSAs that were 

broken up for such purposes. Hereafter 

in this notice, the unit of analysis for 

designating metropolitan DDAs will be 

called the HMFA, and the unit of 

analysis for nonmetropolitan DDAs will 

be the nonmetropolitan county or 

county equivalent area. The procedure 

used in making the DDA calculations 

follows: 

1. For each HMFA and each 

nonmetropolitan county, a ratio was 

calculated. This calculation used the 

final FY2006 two-bedroom FMR and the 

FY2006 four-person VLIL. 

a. The numerator of the ratio was the 

area’s final FY2006 FMR. In general, the 

FMR is based on the 40th-percentile 

gross rent paid by recent movers to live 

in a two-bedroom apartment. In 

metropolitan areas granted an FMR 

based on the 50th-percentile rent for 

purposes of improving the 

administration of HUD’s Housing 

Choice Voucher program (see 71 FR 

7832), the 40th-percentile rent was used 

to ensure nationwide consistency of 

comparisons. 

b. The denominator of the ratio was 

the monthly LIHTC income-based rent 

limit, which was calculated as 1⁄12 of 30 

percent of 120 percent of the area’s VLIL 

(where the VLIL was rounded to the 

nearest $50 and not allowed to exceed 

80 percent of the AMGI in areas where 

the VLIL is adjusted upward from its 50 

percent of AMGI base). 

2. The ratios of the FMR to the LIHTC 

income-based rent limit were arrayed in 

descending order, separately, for 

HMFAs and for nonmetropolitan 

counties. 

3. The non-GO Zone DDAs are those 

HMFAs and nonmetropolitan counties 

not in areas determined by the President 

to warrant individual or individual and 

public assistance from the federal 

government under the Stafford Act by 

reason of Hurricanes Katrina, Rita, or 

Wilma with the highest ratios 

cumulative to 20 percent of the 2000 

population of all HMFAs and of all 

nonmetropolitan counties, respectively. 

B. Qualified Census Tracts 

In developing this list of QCTs, HUD 

used 2000 Census 100-percent count 

data on total population, total 

households, and population in 

households; a special tabulation of 

household income at the tract level from 

the 2000 Census; the 2000 Census base 

AMGIs computed at the HMFA level as 

described above to determine tract 

eligibility; and the MSA definitions 

published in OMB Bulletin No. 06–01 

on December 5, 2005, for determining 

how many eligible tracts can be 

designated under the statutory 20 

percent population cap. 

HUD uses the HMFA-level AMGIs to 

determine QCT eligibility because the 

statute, specifically 26 U.S.C. 

42(d)(5)(C)(iv)(II), refers to the same 

section of the Code that defines income 

for purposes of tenant eligibility and 

unit maximum rent, specifically 26 

U.S.C. 42(g)(4). By rule, the IRS sets 

these income limits according to HUD’s 

VLILs, which in FY2006 and thereafter 

are established at the HMFA level. 

Similarly, HUD uses the entire MSA to 

determine how many eligible tracts can 

be designated under the 20 percent 

population cap as required by the 

statute (26 U.S.C. 42(d)(5)(C)(ii)(III)), 

which states that MSAs should be 

treated as singular areas. The QCTs were 

determined as follows: 

1. To be eligible to be designated a 

QCT, a census tract must have 50 

percent of its households with incomes 

below 60 percent of the AMGI or have 

a poverty rate of 25 percent or more. In 

metropolitan areas, HUD calculates 60 

percent of AMGI by multiplying by a 

factor of 0.6 the HMFA median family 

income for 1999, as estimated by HUD 

from 2000 Census data. Outside of 

metropolitan areas, HUD calculates 60 

percent of AMGI by multiplying by a 

factor of 0.6 the state-specific, nonmetropolitan balance median family 

income for 1999, as estimated by HUD. 

(For a complete listing of HMFA median 

family incomes for 1999, see http:// 

www.huduser.org/datasets/il/il06/ 

Medians_2006.pdf. For a complete 

listing of state non-metropolitan balance 

median family incomes for 1999, see 

http://www.huduser.org/datasets/il/ 

il06/MedianNotice_2006.pdf.) 

2. For each census tract, the 

percentage of households below the 60 

percent income standard (income 

criterion) was determined by: (a) 

Calculating the average household size 

of the census tract, (b) applying the 

income standard after adjusting it to 

match the average household size, and 

(c) calculating the number of 

households with incomes below the 

income standard. In performing this 

calculation, HUD used a special 

tabulation of household income data 

from the 2000 Census that provides 

more detail than the data on household 

income distribution publicly released by 

the Census Bureau and used in the 

designation of QCTs published 

December 12, 2002. Therefore, even in 

MSAs where there was no geographic 

change, a different set of census tracts 

may be determined eligible and 

designated as QCTs based on these more 

accurate data. HUD’s special tabulations 

of census tract household income 

distribution are available for download 

from http://qct.huduser.org/ 

tract_data.html. 

3. For each census tract, the poverty 

rate was determined by dividing the 

population with incomes below the 

poverty line by the population for 

whom poverty status has been 

determined. 

4. QCTs are those census tracts in 

which 50 percent or more of the 

households meet the income criterion, 

or 25 percent or more of the population 

is in poverty, such that the population 

of all census tracts that satisfy either one 

or both of these criteria does not exceed 

20 percent of the total population of the 

respective area. 

5. In areas where more than 20 

percent of the population resides in 

eligible census tracts, census tracts are 

designated as QCTs in accordance with 

the following procedure: 

a. Eligible tracts are placed in one of 

two groups. The first group includes 

tracts that satisfy both the income and 

poverty criteria for QCTs. The second 

group includes tracts that satisfy either 

the income criterion or the poverty 

criterion, but not both. 

b. Tracts in the first group are ranked 

from lowest to highest on the income 

criterion. Then, tracts in the first group 

are ranked from lowest to highest on the 

poverty criterion. The two ranks are 

averaged to yield a combined rank. The 

tracts are then sorted on the combined 

rank, with the census tract with the 

highest combined rank being placed at 

the top of the sorted list. In the event of 

a tie, more populous tracts are ranked 

above less populous ones. 

c. Tracts in the second group are 

ranked from lowest to highest on the 

income criterion. Then, tracts in the 

second group are ranked from lowest to 

highest on the poverty criterion. The 

two ranks are then averaged to yield a 

combined rank. The tracts are then 

sorted on the combined rank, with the 

census tract with the highest combined 

rank being placed at the top of the 

sorted list. In the event of a tie, more 

populous tracts are ranked above less 

populous ones. 

d. The ranked first group is stacked on 

top of the ranked second group to yield 

a single, concatenated, ranked list of 

eligible census tracts. 

e. Working down the single, 

concatenated, ranked list of eligible 

tracts, census tracts are designated until 

the designation of an additional tract 

would cause the 20 percent limit to be 

exceeded. If a census tract is not 


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designated because doing so would raise 

the percentage above 20 percent, 

subsequent census tracts are then 

considered to determine if one or more 

census tract(s) with smaller 

population(s) could be designated 

without exceeding the 20 percent limit. 

C. Application of Population Caps to 

DDA Determinations 

In identifying DDAs, HUD applied 

caps, or limitations, as noted above. The 

cumulative population of metropolitan 

DDAs not in areas determined by the 

President to warrant individual or 

individual and public assistance from 

the federal government under the 

Stafford Act by reason of Hurricanes 

Katrina, Rita, or Wilma cannot exceed 

20 percent of the cumulative population 

of all metropolitan areas and the 

cumulative population of 

nonmetropolitan DDAs not in areas 

determined by the President to warrant 

individual or individual and public 

assistance from the federal government 

under the Stafford Act by reason of 

Katrina, Rita, or Wilma cannot exceed 

20 percent of the cumulative population 

of all nonmetropolitan areas. 

In applying these caps, HUD 

established procedures to deal with how 

to treat small overruns of the caps. The 

remainder of this section explains the 

procedure. In general, HUD stops 

selecting areas when it is impossible to 

choose another area without exceeding 

the applicable cap. The only exceptions 

to this policy are when the next eligible 

excluded area contains either a large 

absolute population or a large 

percentage of the total population, or 

the next excluded area’s ranking ratio, 

as described above, was identical (to 

four decimal places) to the last area 

selected, and its inclusion resulted in 

only a minor overrun of the cap. Thus, 

for both the designated metropolitan 

and nonmetropolitan DDAs, there may 

be minimal overruns of the cap. HUD 

believes the designation of these 

additional areas is consistent with the 

intent of the legislation. As long as the 

apparent excess is small due to 

measurement errors, some latitude is 

justifiable because it is impossible to 

determine whether the 20 percent cap 

has been exceeded. Despite the care and 

effort involved in a decennial census, 

the Census Bureau and all users of the 

data recognize that the population 

counts for a given area and for the entire 

country are not precise. The extent of 

the measurement error is unknown. 

Thus, there can be errors in both the 

numerator and denominator of the ratio 

of populations used in applying a 20 

percent cap. In circumstances where a 

strict application of a 20 percent cap 

results in an anomalous situation, 

recognition of the unavoidable 

imprecision in the census data justifies 

accepting small variances above the 20 

percent limit. 

D. Exceptions to OMB Definitions of 

MSAs and Other Geographic Matters 

As stated in OMB Bulletin 06–01 

defining metropolitan areas: 

OMB establishes and maintains the 

definitions of Metropolitan * * * Statistical 

Areas, * * * solely for statistical purposes. 

* * * OMB does not take into account or 

attempt to anticipate any non-statistical uses 

that may be made of the definitions[.] In 

cases where * * * an agency elects to use the 

Metropolitan * * * Area definitions in 

nonstatistical programs, it is the sponsoring 

agency’s responsibility to ensure that the 

definitions are appropriate for such use. An 

agency using the statistical definitions in a 

nonstatistical program may modify the 

definitions, but only for the purposes of that 

program. In such cases, any modifications 

should be clearly identified as deviations 

from the OMB statistical area definitions in 

order to avoid confusion with OMB’s official 

definitions of Metropolitan * * * Statistical 

Areas. 

Following OMB guidance, the 

estimation procedure for the FY2006 

FMRs incorporates the current OMB 

definitions of metropolitan areas based 

on the new Core-Based Statistical Area 

(CBSA) standards as implemented with 

2000 Census data, but makes 

adjustments to the definitions in order 

to separate subparts of these areas in 

cases where FMRs (and in a few cases, 

VLILs) would otherwise change 

significantly if the new area definitions 

were used without modification. In 

CBSAs where sub-areas are established, 

it is HUD’s view that the geographic 

extent of the housing markets are not yet 

the same as the geographic extent of the 

CBSAs, but may become so in the future 

as the social and economic integration 

of the CBSA component areas increases. 

The geographic baseline for the new 

estimation procedure is the CBSA 

Metropolitan Areas (referred to as 

Metropolitan Statistical Areas or MSAs) 

and CBSA Non-Metropolitan Counties 

(non-metropolitan counties include the 

county components of Micropolitan 

CBSAs where the counties are generally 

assigned separate FMRs). The proposed 

HUD-modified CBSA definitions allow 

for sub-area FMRs within MSAs based 

on the boundaries of ‘‘Old FMR Areas’’

(OFAs) within the boundaries of new 

MSAs. (OFAs are the FMR areas defined 

for the FY2005 FMRs. Collectively, they 

include June 30, 1999, OMB-definition 

Metropolitan Statistical Areas and 

Primary Metropolitan Statistical Areas 

(old definition MSAs/PMSAs), 

metropolitan counties deleted from old 

definition MSAs/PMSAs by HUD for 

FMR-setting purposes, and counties and 

county parts outside of old definition 

MSAs/PMSAs referred to as nonmetropolitan counties.) Sub-areas of 

MSAs are assigned their own FMRs 

when the sub-area 2000 Census Base 

FMR differs significantly from the MSA 

2000 Census Base FMR (and in some 

cases where the 2000 Census base AMGI 

differs significantly from the MSA 2000 

Census Base AMGI). MSA subareas, and 

the remaining portions of MSAs after 

sub-areas have been determined, are 

referred to as ‘‘HUD Metro FMR Areas 

(HMFAs)’’ to distinguish these areas 

from OMB’s official definition of MSAs. 

In addition, Waller County, Texas, 

which is part of the Houston-BaytownSugar Land, TX HMFA, is not an area 

determined by the President to warrant 

individual or individual and public 

assistance from the Federal government 

under the Stafford Act by reason of 

Hurricanes Katrina, Rita, or Wilma. It is 

therefore excluded from the definition 

of the Houston-Baytown-Sugar Land, TX 

HMFA and is assigned the FMR and 

VLIL of the Houston-Baytown-Sugar 

Land, TX HMFA and is evaluated as if 

it were a separate metropolitan area for 

purposes of designating DDAs. The 

Houston-Baytown-Sugar Land, TX 

HMFA is assigned the indicator ‘‘(part)’’

in the list of Metropolitan DDAs. 

In the New England states 

(Connecticut, Maine, Massachusetts, 

New Hampshire, Rhode Island, and 

Vermont), HMFAs are defined according 

to county subdivisions or minor civil 

divisions (MCDs), rather than county 

boundaries. However, since no part of a 

HMFA is outside an OMB-defined, 

county-based MSA, all New England 

nonmetropolitan counties are kept 

intact for purposes of designating 

Nonmetropolitan DDAs. 

For the convenience of readers of this 

notice, the geographical definitions of 

designated Metropolitan DDAs are 

included in the list of DDAs. 

The Census Bureau provides no 

tabulations of 2000 Census data for 

Broomfield County, Colorado, an area 

that was created from parts of four 

Colorado counties when the City of 

Broomfield became a county in 

November 2001. Broomfield County is 

made up of former parts of Adams, 

Boulder, Jefferson, and Weld counties. 

The boundaries of Broomfield County 

are similar, but not identical to, the 

boundaries of Broomfield city at the 

time of the 2000 Census. In OMB 

metropolitan area definitions and, 

therefore, for purposes of this notice, 

Broomfield County is included as part 

of the Denver-Aurora, CO MSA. Census 

tracts in Broomfield County include the 


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parts of the Adams, Boulder, Jefferson, 

and Weld County census tracts that 

were within the boundaries of 

Broomfield city according to the 2000 

Census, plus parts of three Adams 

County tracts (85.15, 85.16, and 85.28), 

and one Jefferson County tract (98.25) 

that were not within any municipality 

during the 2000 Census but which, 

according to Census Bureau maps, are 

within the boundaries of Broomfield 

County. Data for Adams, Boulder, 

Jefferson, and Weld counties and their 

census tracts were adjusted to exclude 

the data assigned to Broomfield County 

and its census tracts. 

Future Designations 

DDAs are designated annually as 

updated income and FMR data are made 

public. QCTs are designated 

periodically as new data become 

available, or as metropolitan area 

definitions change. QCTs are being 

updated at this time to reflect the recent 

change to 2000 Census-based 

metropolitan area definitions (OMB 

Bulletin N0. 03–04, June 6, 2003, as 

updated through OMB Bulletin 06–01, 

December 5, 2005) and the availability 

of new detailed 2000 Census income 

distribution tables. 

Effective Date 

For DDAs designated by reason of 

being in areas determined by the 

President to warrant individual or 

individual and public assistance from 

the Federal government under the 

Stafford Act by reason of Hurricanes 

Katrina, Rita, or Wilma (the GO Zone 

Designation), the designation is 

effective: (1) For housing credit dollar 

amounts allocated and buildings placed 

in service during the period beginning 

on January 1, 2006, and ending on 

December 31, 2008; or (2) for purposes 

of Section 42(h)(4)(B) of the Internal 

Revenue Code, for buildings placed in 

service during the period beginning on 

January 1, 2006, and ending on 

December 31, 2008, but only with 

respect to bonds issued after December 

31, 2005. 

The 2007 lists of QCTs and the 2007 

lists of DDAs that are not part of the GO 

Zone Designation are effective: (1) For 

allocations of credit after December 31, 

2006; or (2) for purposes of Section 

42(h)(4)(B) of the Code, if the bonds are 

issued and the building is placed in 

service after December 31, 2006. If an 

area is not on a subsequent list of DDAs 

or QCTs, the 2007 lists are effective for 

the area if: (1) The allocation of credit 

to an applicant is made no later than the 

end of the 365-day period after the 

submission to the credit-allocating 

agency of a complete application by the 

applicant, and the submission is made 

before the effective date of the 

subsequent lists; or (2) for purposes of 

Section 42(h)(4)(B) of the Code, if: (a) 

The bonds are issued or the building is 

placed in service no later than the end 

of the 365-day period after the applicant 

submits a complete application to the 

bond-issuing agency, and (b) the 

submission is made before the effective 

date of the subsequent lists, provided 

that both the issuance of the bonds and 

the placement in service of the building 

occur after the application is submitted. 

An application is deemed to be 

submitted on the date it is filed if the 

application is determined to be 

complete as certified in writing by the 

credit-allocating or bond-issuing agency. 

A ‘‘complete application’’ means that no 

more than de minimis clarification of 

the application is required for the 

agency to make a decision about the 

allocation of tax credits or issuance of 

bonds requested in the application. 

The designations of QCTs under 

Section 42 of the Internal Revenue Code 

published December 12, 2002, (67 FR 

76451) for the U.S. Virgin Islands, and 

on December 19, 2003, (68 FR 70982) for 

American Samoa, Guam, and the 

Northern Mariana Islands, remain in 

effect. 

Members of the public are hereby 

reminded that the Secretary of Housing 

and Urban Development, or his 

designee, has sole legal authority to 

designate DDAs and QCTs by 

publishing lists of geographic entities as 

defined by, in the case of DDAs, the 

several states and the governments of 

the insular areas of the United States 

and, in the case of QCTs, by the Census 

Bureau; and to establish the effective 

dates of these lists. The Secretary of the 

Treasury, through the IRS thereof, has 

sole legal authority to interpret, and to 

determine and enforce compliance with, 

the Internal Revenue Code and 

associated regulations including Federal 

Register notices published by HUD for 

purposes of designating DDAs and 

QCTs. Representations made by any 

other entity as to the content of HUD 

notices designating DDAs and QCTs that 

do not precisely match the language 

published by HUD should not be relied 

upon by taxpayers in determining what 

actions are necessary to comply with 

HUD notices. 

Interpretive Examples of Effective Date 

For the convenience of readers of this 

notice, interpretive examples are 

provided below to illustrate the 

consequences of the effective date in 

areas that gain or lose DDA status. The 

term ‘‘regular DDA’’ as used below 

refers to DDAs that are designated by 

the Secretary of HUD as having high 

construction, land, and utility costs 

relative to AMGI. The term ‘‘GO Zone 

DDA’’ refers to areas determined by the 

President to warrant individual or 

individual and public assistance from 

the Federal government under the 

Stafford Act by reason of Hurricanes 

Katrina, Rita, or Wilma. The examples 

covering regular DDAs are equally 

applicable to QCT designations. 

(Case A) Project A is located in a 2007 

regular DDA that is NOT a designated 

regular DDA in 2008. An application for 

tax credits for Project A is filed with the 

allocating agency on November 15, 

2007, and, in writing, the creditallocating agency certifies the 

application as complete. Credits are 

allocated to Project A on October 30, 

2008. Project A is eligible for the 

increase in basis accorded a project in 

a 2007 regular DDA because the 

application was filed before January 1, 

2008 (the assumed effective date for the 

2008 regular DDA lists), and tax credits 

were allocated no later than the end of 

the 365-day period after the filing of the 

complete application for an allocation of 

tax credits. 

(Case B) Project B is located in a 2007 

regular DDA that is NOT a designated 

regular DDA in 2008. An application for 

tax credits for Project B is filed with the 

allocating agency on December 1, 2007, 

and, in writing, the credit-allocating 

agency certifies the application as 

complete. Credits are allocated to 

Project B on March 30, 2009. Project B 

is NOT eligible for the increase in basis 

accorded a project in a 2007 regular 

DDA because, although the application 

for an allocation of tax credits was filed 

BEFORE January 1, 2008 (the assumed 

effective date of the 2008 regular DDA 

lists), the tax credits were allocated later 

than the end of the 365-day period after 

the filing of the complete application. 

(Case C) Project C is located in a 2007 

regular DDA that was not a DDA in 

2006. Project C was placed in service on 

November 15, 2006. An application for 

tax-exempt bond financing for Project C 

is filed with the bond-issuing agency on 

January 15, 2007, and, in writing, the 

bond-issuing agency certifies the 

application as complete. The bonds that 

will support the permanent financing of 

Project C are issued on September 30, 

2007. Project C is NOT eligible for the 

increase in basis otherwise accorded a 

project in a 2007 DDA because the 

project was placed in service BEFORE 

January 1, 2007. 

(Case D) Project D is located in an area 

that is a regular DDA in 2007, but is 

NOT a regular DDA in 2008. An 

application for tax-exempt bond 

financing for Project D is filed with the 


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bond-issuing agency on October 30, 

2007, and, in writing, the bond-issuing 

agency certifies the application as 

complete. Bonds are issued for Project D 

on April 30, 2008, but Project D is not 

placed in service until January 30, 2009. 

Project D is eligible for the increase in 

basis available to projects located in 

2007 regular DDAs because the first of 

the two events necessary for triggering 

the effective date for buildings 

described in Section 42(h)(4)(B) of the 

Code (the two events being bonds issued 

and buildings placed in service) took 

place on April 30, 2008, within the 365- 

day period after a complete application 

for tax-exempt bond financing was filed, 

the application was filed during a time 

when the location of Project D was in a 

regular DDA, and both the issuance of 

the bonds and placement in service of 

project D occurred after the application 

was submitted. 

(Case E) Project E is located in a GO 

Zone DDA. The bonds used to finance 

project E are issued on July 1, 2008, and 

project E is placed in service July 1, 

2009. Project E is NOT eligible for the 

increase in basis available to projects in 

GO Zone DDAs because it was not 

placed in service during the period 

beginning on January 1, 2006, and 

ending on December 31, 2008. 

(Case F) Project F is located in a GO 

Zone DDA. The bonds used to finance 

project F were issued July 1, 2005, and 

project F is placed in service on July 1, 

2006. Project F is NOT eligible for the 

increase in basis available to projects in 

GO Zone DDAs because the bonds used 

to finance project F were issued 

BEFORE December 31, 2005. 

Findings and Certifications 

Environmental Impact 

In accordance with 40 CFR 1508.4 of 

the regulations of the Council on 

Environmental Quality and 24 CFR 

50.19(c)(6) of HUD’s regulations, the 

policies and procedures contained in 

this notice provide for the establishment 

of fiscal requirements or procedures that 

do not constitute a development 

decision affecting the physical 

condition of specific project areas or 

building sites and, therefore, are 

categorically excluded from the 

requirements of the National 

Environmental Policy Act, except for 

extraordinary circumstances, and no 

Finding of No Significant Impact is 

required. 

Federalism Impact 

Executive Order 13132 (entitled 

‘‘Federalism’’) prohibits an agency from 

publishing any policy document that 

has federalism implications if the 

document either imposes substantial 

direct compliance costs on state and 

local governments and is not required 

by statute, or the document preempts 

state law, unless the agency meets the 

consultation and funding requirements 

of section 6 of the executive order. This 

notice merely designates ‘‘Difficult 

Development Areas’’ and ‘‘Qualified 

Census Tracts’’ as required under 

Section 42 of the Internal Revenue 

Code, as amended, for the use by 

political subdivisions of the states in 

allocating the Low-Income Housing Tax 

Credit. This notice also details the 

technical methodology used in making 

such designations. As a result, this 

notice is not subject to review under the 

order. 

Dated: September 12, 2006. 

Darlene F. Williams, 

Assistant Secretary for Policy Development 

and Research. 

BILLING CODE 4120–67–P 


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[FR Doc. 06–8197 Filed 9–27–06; 8:45 am] 

BILLING CODE 4120–67–C 


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